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1. “Elementary Accounting Practice” judged that company A paid 240 yuan of annual magazine and magazine fee in January, and according to the accrual basis principle, company A should confirm 240 yuan in January.() True or false 2. The person who has been engaged in accounting work for 2 years and has the professional and technical qualification of assistant accountant can be the person in charge of the accounting institution of the unit.() True or false 3. “Elementary Accounting Practice” judgment question substance over form requires that enterprises should recognize, measure, record and report accounting in accordance with the economic substance of transactions or events, rather than only in accordance with the legal form of transactions or events.() True or false 4. “Basis of Economic Law” multiple choice among the following items, belong to accounting supervision ().A, personal exposures in violation of the “accounting law” and the national standard of accounting rules, unit interior accounting supervision, C, B to finance department as the main body of the accounting work of the government supervision and D, to social supervision as the main body of the accounting work of certified public accountants answer 1. “the primary accounting practice” true or false fault according to the accrual basis,The amount of cost that company A should confirm in January = 240/12 = 20 (YUAN).The person in charge of the accounting institution of the unit (the person in charge of accounting) shall have the professional technical qualification of accountant or above or have been engaged in accounting work for at least 3 years.ABCD Accounting supervision is divided into internal supervision of units, government supervision and social supervision.The acts reported by units and individuals that violate the provisions of the Accounting Law and the unified national accounting system belong to the scope of social supervision of accounting work.