Multiple choice of right and wrong (***2 questions, exercise control, no scoring, multiple choice, wrong choice, no choice, no score, only one correct answer, to meet the meaning of the questions, and set the selected answer, and fill it on the answer sheet with 2B pencil. )
1 The accounting principle of accrued interest expense plan for bank loans is embodied in ().
(A) precautionary principle
(B) importance principle, accrual principle
(C)
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(D) Principle of dividing income expenditure and capital expenditure
Correct answer:?
resolution: it belongs to the interest expense that should be paid in this period, even if it is unpaid, but it is mentioned. This is the specific application of accrual basis.
2。 The amount of the purchase account opened by the enterprise through the foreign bank remitted by the bank shall be recorded in the account ().
(A) bank deposits
(B) materials procurement
(C) funds in other currencies
(D) bills receivable
Correct answer:?
resolution: deposits belong to deposits in other towns and are accounted by "other monetary funds".
3。 The proportion of the company's provision for bad debts at 5‰, the proportion of the balance of accounts receivable. The balance of accounts receivable of this company at the end of the year is 12, yuan, and the credit balance of the "bad debt reserve" account is 2 yuan, which should be accrued this year ().
(a) 6
(b) 8
(c) 4
(d) 2 yuan BR />
correct answer:?
analysis: 12×5‰-2 = 4 yuan.
4。 The account that should be recorded when 14% of the medical staff's salary is extracted from the enterprise employee welfare fee ().
(A)(B) Operating expenses payable welfare expenses
(C) Management expenses
(D resolution:) Operating expenses
Correct answer:?
medical staff welfare "administrative expenses" stipulated in employee welfare are included in 14% of the total salary.
5。 Equity method accounting investment units, investment units to accept cash donations, should be credited to the subject ().
(A) (cash reserve of capital surplus received by donation)
(B) capital reserve (other capital reserve)
(C) capital surplus (cash received by donation)
(D) capital reserve (preparation for equity investment)
Correct answer: D
At the same time, improve the resolution: the book of long-term equity investment.
6。 "Accounting Standards for Business Enterprises-Income" is in China, and income () can be omitted below. House price income
(C)
(A) rental income from renting fixed assets
(B) interest income from disposal of fixed assets and long-term long-term bond investment
(D) rental income from rental package
Correct answer: B
Solution: The income from sale of fixed assets does not belong to daily activities, it is not for income. The profits belonging to the enterprise are included in the non-operating expenses.
7。 The enterprise accounts receivable and payable account has a credit balance of USD 2 million, including USD 1 million in the accounts payable sub-ledger, USD 3 million in the credit balance, USD 5, in the prepayment account, USD 75 million in the prepayment distribution and USD 25 million in the credit balance. The accounts payable item in the balance sheet of the enterprise at the end of the year is () ten thousand yuan.
（A）325
（B）2
（C）3
（D）225 / a>
correct answer: a
resolution: The "accounts payable" item in the balance sheet should be filled out according to the breakdown of the total credit balance of "accounts payable" and "prepayments", so the demand is 3 +25 = 325 yuan? .
8。 On September 1st, 24 to 15th, some enterprises made bank deposits in 2 yuan (including 45 yuan's mature bonds, but did not pay interest). Company A obtained a three-year bond issued on January 1st of the same year as a short-term investment, while $ TERM 5 yuan paid 12 in cash. Initial investment cost of short-term investment ().
（A）169
（B）1595
（C）1645
（D）1525 ...... / a>
correct answer:?
resolution: the initial investment cost of short-term investment, the total price actually paid (including taxes, fees and other related expenses), and the cash dividends that have reached the interest payment period but have not yet received the bond interest or have been announced but not yet paid.
9。 As a small-scale enterprise, on March 2, 24, the price of goods 1 purchased by an enterprise with enterprise income tax was 12 yuan/piece (including tax), the transportation expenses incurred, and the reasonable loss of goods in the warehouse of 5 million yuan. The planned commodity cost price is 1 yuan/piece, and the cost difference of related business materials ().
(a) 32
(b) 25
(c) 35
(d) 2
Correct answer: C
Analysis: material cost difference = (1 * 12+5)-(1-)
1 The net cash flow generated by indirect method is reconciled, and the item added after adjustment ().
(A) increase of inventory
(B) increase of expenses to be amortized
(C) loss of scrapped fixed assets
BR /> (d) Decrease of business payable items
Correct answer: C
Resolution: increase inventory, prepaid expenses, increase business payable items and decrease adjustment items. Loss of fixed assets scrapped, there is no cash outflow, so the adjusted net profit should be added back.
11。 The () method can be used to find out the error, and the accountant mistakenly recorded the debit amount on the coupon. Counting methods
(A)(B) Distinguished mantissa
(C) Laws except 9
BR /> (d) method?
Correct answer: D
Solution: Find a credit line or a credit line missing error difference method; Endian errors with the same application scope of mantissa difference method are easy to find; The arc division occurs in another 9 "? Errors in number writing, writing, or neighbor inversion. When another method looks wrong, the staff mistakenly credits the voucher in the debit amount or debits the credit amount.
accounting entity, the definition of accounting, which means ().
(A) defined time
(B) defined space
(C) defined materials
(D)
Correct answer: B
Resolution: accounting entity, specific unit of accounting service. Accounting work, the first accounting subject, should be clear, clear accounting personnel positioning to solve the problem of who accounts, reimbursement. Accounting is only applicable to specific accounting entities and accounting work. Each accounting institution is not only different from other accounting entities, but also distinguishes its own owners. In this sense, this effective accounting subject, the definition of accounting, defines the spatial scope.
13. The following are not the contents of the original voucher review ().
(A) whether the certificate reflects authenticity
(B) the basic elements of the certificate are complete
(C) whether the account is used correctly
(D) whether the certificate has been sealed and signed
Correct answer: C
Solution: In order to reflect the authenticity, legality and rationality of the original documents for real economic occurrence and business completion. Proof of content audit for the correct use of accounts.
14。 Compared with the depreciation of fixed assets in, the sum of the number of () and the average number of years.
(A) depreciation reduces corporate profits at the beginning of the year,
(B) at the early stage, corporate profits decrease, and the depreciation of fixed assets reduces the cost
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(C) in the later period of depreciation reduction, the profit of the enterprise decreases;
(D) in the later period of depreciation reduction of net fixed assets, the profit of the enterprise decreases, and the original value of the fixed assets? Reduce BR />
correct answer: a
analysis: compared with the average life method, using the sum of fixed assets that are subject to accelerated depreciation for several years to calculate depreciation will provide an early increase in depreciation expenses, reduce the profits of enterprises and reduce the net value of fixed assets.
15。 The following taxes do not pass the "tax payable" account accounting ().
(A) Value-added tax
(B) Land value-added tax
(C) Stamp duty
(D) Property tax
Correct answer: C
Analysis: the enterprise shall calculate and pay the stamp duty according to the regulations, and the "management fee" shall be credited to the "bank deposit" account.
16。 The enterprise retains a profit of 1, yuan, and last year's annual after-tax profit was 4, yuan. According to the regulations, the statutory surplus reserve is withdrawn (the withdrawal ratio is 1%), and the profit distributed to investors is 6, yuan. This year's enterprise retains a profit (). A 7, yuan
(b) 5, yuan
(c)
(a) 4, yuan
(d) 38, yuan
Correct answer:?
analysis: the retained earnings of the enterprise this year are 1,,4,× (1-1%)-6, = 4, (RMB)
17. The starting point of the daily accounting work ().
(A) fill in accounting vouchers
(B) accounts and accounts set in property inspection
(C)
BR /> (d) Registration of accounting books
Correct answer: A
Resolution: Legally obtaining correct accounting vouchers and auditing, the basic accounting method, is also the starting point of daily accounting work.
18。 When the price keeps rising, the LIFO inventory pricing method will change ().
(A) The inventory amount at the end of the period is higher than that calculated by the first-in first-out method, and the profit during the period is increased
BR /> (b) the ending inventory of is lower than the inventory amount calculated by the first-in first-out method, and the profit during the period decreases
(C) the ending inventory is higher than this amount, and the profit during the period decreases
(D) the ending inventory is lower than the inventory amount calculated by the first-in first-out method, and the profit during the period increases
Correct answer: b?
resolution: the LIFO method is used to price the issued inventory. The price of the inventory keeps rising from the back to the front in chronological order, and the ending inventory is less than that under the LIFO method. The current inventory cost is included in the sales cost, so the current profit.
19。 There is no chance for enterprises to develop new technologies from here. In the process of this study, enterprises spent 6, yuan on materials and 1, yuan on labor costs. After the successful research, the patent registration fee is 4, yuan and the lawyer's fee is 8, yuan. Patent of the recorded value ().
（A）58
（B）13
（C）118
（D）48 ...... / a>
correct answer: e
resolution: the right that has been included in the stage of research and development costs and the cost of successful intangible assets, and should be applied for and obtained, is no longer the cost of capitalization of the original research and development expenses.
2。 On July 1, 21, the company issued five-year bonds with a total face value of 3 million yuan, and the bond coupon rate was 1% per year, with a total issue price of 35 million yuan (the bond issuance cost was omitted). On December 31st, 22, the book balance of bonds payable was () ten thousand yuan.
（A）3
（B）345
（C）35
（D）38 / a>
correct answer: e
resolution: book balance of bonds payable = 3+3× 1 %× 1.5+(35-3)/1× 3.5 = 38 (ten thousand yuan)
Second, multiple-choice questions (15 questions, and control them. Please use 2B pencil to fill in the selected answers on the answer sheet. ）
1。 Can the inventory method of physical assets be used? （）。
(A) physical inventory
(B) sent a letter requesting the certificate of law
(C) invoice settlement method ... /> > (d) Liquidation
Correct answer: A, D
Analysis: B, C, methods for inventory of non-physical assets.
2。 The following books are recorded incorrectly, and it is more correct to use the scarlet letter ().
(A) Vouchers should be debited, debited and credited with correct account book records
Credit account records are wrong (b) Voucher bookkeeping errors are less than records
(C), and the amount that should be correctly recorded in accounting vouchers should be recorded in the subject, but the amount of credit line is greater than that that that should be debited. Bookkeeping error
(D) The voucher should be borrowed, and the recorded subject and amount are correct. The error just released
Correct answer: A, C
Analysis: Red-letter correction is applicable to voucher borrowing, which should be recorded in the wrong scene or the right-hand amount is greater than the amount that should be recorded.
the following expenses should be included in the management fee ().
(A) unemployment insurance
(B), insurance
(C) insurance on the way goods are issued
/> (d) Business entertainment expenses
Correct answers: A, B, D
Analysis: C should be included in "non-operating expenses".
4。 Billing, every page that happens unintentionally, unless it is cancelled in red, should also put an end to the staff ().
(A) cashier
(B) accountant? Personnel
(C) person in charge of accounting institution
(D) enterprise law
Correct answer: b, C
According to regulations, general enterprise income tax, value-added tax, enterprise, (a) transferred out as VAT input tax. Reasonable wear and tear
(C)
(A) rebuilding factory where supplies are purchaseD
(B) investment in raw materials other than commodities purchased
(D) collective welfare facilities for employees of commodities purchased
Correct answer: a, d
Resolution: the input tax transferred from the input tax of value-added tax that should be borne by purchasing factory renovation supplies and using the purchased commodities for collective welfare facilities. Should be regarded as sales, raw materials, foreign investment and output tax collection. The reasonable loss borne by the input tax occurred in the purchased goods without further treatment.
6。 An enterprise's long-term equity investment adopts the equity method, which can cause the following increased long-term equity investment ().
(A) the net income of the invested enterprise
(B) the invested enterprise accepts non-cash donations.