I. Multiple choice questions
1. Topic An enterprise completed the skills training task assigned by the government on June 20 1 October 4 10, and received a financial subsidy of 200,000 yuan. In May 1 day, it received a subsidy of 4 million yuan from the financial department to purchase environmental protection equipment, and in July/kloc-0.
In 435
b20
C.4 15
Cao35
2. Problem STEM 2065438+On June 5, 2004, Company A entrusted a measuring tool factory to process a batch of tools, and the planned cost of distributing materials was 80,000 yuan, with a material cost difference rate of 5%. Pay the transportation and miscellaneous expenses with 2000 yuan in bank deposit, pay the processing fee of the above measuring tools with 20000 yuan in bank deposit on June 25th, and take back the entrusted measuring tools with 3000 yuan in bank deposit on June 30th.
A. 102000
105000
C. 103000
D. 109000
The problem is that an enterprise uses the equivalent output ratio method to allocate the production cost of a product. 20 14, 12 At the beginning of the year, the direct labor cost of Party A in the product cost was 48,000 yuan, and the direct labor cost this month was 100000 yuan; 680 products were completed in A this month, and 640 products were completed at the end of the month, with an average completion rate of 50%. Assuming that other factors are not considered, the direct labor cost that should be allocated to finished products from 2065438 to February 2004 is RMB ().
64,000 dollars
100640
C.76242
D.68000
4. A company disposed of an old equipment, and obtained a price of 6,543.8+0,000 yuan, incurred cleaning expenses of 50,000 yuan, and paid related taxes of 50,000 yuan. The original value of the equipment is 2 million, and the depreciation is 600,000. Assuming that other factors are not considered, the amount that the disposal of the equipment affects the current profit and loss is () ten thousand yuan.
A.-40
B.-45
C.-50
Cao 50
5. The problem is that a machine tool of an enterprise decided to be scrapped in advance due to technical updates and other reasons. The original price of the machine tool is 6.5438+500,000 yuan, the depreciation is 900,000 yuan, the impairment reserve is 400,000 yuan, and the residual value is 6.5438+00,000 yuan. Assuming that other factors are not considered, the accounting result of enterprise scrapping machine tools in advance is incorrect ().
A. The credit registration of "fixed assets" is 6,543,800 yuan+0.5 million yuan.
B. Debit registered "accumulated depreciation" of 900,000 yuan.
C the borrower registered "fixed assets impairment reserve" of 400,000 yuan.
D debit "non-operating expenses-disposal loss of non-current assets" by RMB 200,000.
6. Title: 2065438+200465438+1kloc-0/0 A company sold its trading financial assets, and actually received the price of 450000 yuan and deposited it in the bank. At the time of sale, the book value of trading financial assets was 440,000 yuan, of which the debit balance of "trading financial assets-cost" was 420,000 yuan, and the debit balance of "trading financial assets-changes in fair value" was 20,000 yuan. Assuming that other factors are not considered, the investment income that the company should confirm when selling trading financial assets is () yuan.
A. 10000
450,000 pounds
About 20,000 pounds
30,000 dinars
7. The problem is that an enterprise is a general VAT taxpayer, and the applicable VAT rate is 17%. 2065438+July 2004, the self-built workshop was used as a reserve fund for the steel products produced by this enterprise. The actual cost is 80,000 yuan, and the tax amount calculated by the tax authorities is100,000 yuan. Assuming that other factors are not considered, the amount that the newly collected project should be included in the cost of construction in progress is () yuan.
A. 1 17000
B.97000
About 80,000 pounds
D.93600
8. Title: 2065438+2004 1.5. Company A sold all the 25,000 bonds that were originally prepared to be held until maturity, and actually received 4,800,000 yuan. The book balance of bonds on that day was 47,665,438+065,438+024 yuan, of which the debit balance of held-to-maturity investment-cost was 5 million yuan, and the credit balance of held-to-maturity investment-interest adjustment was 238,876 yuan. Assuming that the bond has not been impaired during the holding period, the interest receivable has been received; Regardless of other factors, the impact of the sale of the bonds by Company A on the operating profit is RMB ().
A.38876
B.-200000
C.-238876
D.2388769 Title: 2065438+June 2004, a public institution purchased a patent right with financial project subsidy funds, and the price was 500000 yuan, which was paid by financial authorization. Among the following related accounting treatments, the correct one is ().
A. Borrow: 500,000 yuan for intangible assets.
Loan: 500,000 yuan in the bank.
B. Borrow: 500,000 yuan for intangible assets.
Loan: non-current assets-intangible assets 500,000 yuan.
At the same time,
Debit: Business expenditure is 500,000 yuan.
Credit: the amount of zero-balance account is 500,000 yuan.
C. Borrow: 500,000 yuan for intangible assets.
Loan: non-current assets fund-intangible assets of 500,000 yuan.
At the same time,
Debit: Business expenditure is 500,000 yuan.
Loan: 500,000 yuan in the bank.
D. Borrow: 500,000 yuan for intangible assets.
Credit: the amount of zero-balance account is 500,000 yuan.
10. Management expenses include salary of 500,000 yuan, business entertainment expenses of 200,000 yuan, exhibition expenses of 300,000 yuan and liquidated damages of 50,000 yuan. What is the amount involved? ( )
A.55
b50
C.70
D. 100
1 1. The balance of enterprise deposit journal account is inconsistent with the bank statement, and the balance of enterprise bank journal is1.5000. The differences between the enterprise journal and the bank statement are as follows: the enterprise received the loan 1 10,000, but the bank didn't record it; the enterprise wrote a check for 50,000 yuan, but the other party didn't go to the bank to collect the money; the bank withheld the water and electricity fee of 20,000 yuan, but the enterprise didn't record it. After adjustment,
A. 160
B 165
C. 152
D. 148
12. Title: 20 13 March 13 March, an enterprise started to develop a non-patented technology by itself, which was successfully developed on March 14 March, 2006+10 October 13 March, and achieved The cumulative expenditure of the non-patented technology in the research stage is 3 million yuan (excluding capitalization conditions), and the cumulative expenditure in the development stage is 8 million yuan (including the expenditure that does not meet capitalization conditions is 2 million yuan). Regardless of other factors, the entry value of the non-patented technology of this enterprise is () ten thousand yuan.
800 dollars
B.900
About 1 100
In 600 ad
13. Among the following items, the statement about the profit carry-forward method for this year is incorrect ().
A report method reduces the workload of month-end transfer and does not affect the preparation of income statement.
B. The account closing method does not need to prepare the transfer voucher every month, but only at the end of the year.
C reporting method: at the end of next month, the total number of profit and loss accounts for this month should be filled in the "this month" column of the income statement.
D. There are two methods to carry forward this year's profit at the end of the period: statement method and account method.
14. Among the following items, the one that will not cause increase or decrease in total profit is ().
A. Provision for inventory depreciation
B. Recognition of labor income
C. recognition of income tax expenses
D. Interest income from holding government bonds
15. Among the following items, the accounting treatment of the depreciation of fixed assets in public institutions is correct ().
First, debit the "special fund" and credit the "accumulated depreciation".
Debit the "business expenses" account and credit the "accumulated depreciation" account.
Debit the account of "non-current assets fund-fixed assets" and credit the account of "accumulated depreciation"
D debit the "management expenses" account and credit the "accumulated depreciation" account.
25. The following items are included in other business costs of industrial enterprises ().
A. Amortization amount of low-value consumables collected by the production workshop
B. measure the depreciation of investment real estate with cost model.
C. Carry forward the cost of selling raw materials
D. Depreciation accrued by renting large-scale equipment in the form of operating lease.
26. The following items belong to the financial subsidy income of public institutions ().
A. Income paid by affiliated independent accounting units according to relevant regulations
B. Basic expenditure subsidies obtained from the finance department at the same level
C. Income from professional business activities
D. Project expenditure subsidies obtained from financial departments at the same level
27. Among the following items, the statement about accounting treatment of intangible assets is correct ().
A the recognition of intangible assets shall be terminated for the patent right that is not expected to bring economic benefits to the enterprise.
B. Once the impairment loss of intangible assets is confirmed, it cannot be reversed.
C. The net loss arising from the disposal of intangible assets shall be included in non-operating expenses.
Intangible assets with uncertain service life should not be amortized.
28. The following items belong to the product cost of manufacturing enterprises ().
A. Manufacturing costs
B. Fuel and power
C. direct labor
D. Direct materials
29. In the following items, the statement about the product cost calculation method is correct ().
A. The basic production workshop and the auxiliary production workshop can adopt different cost calculation methods.
B different products in the same workshop can adopt different cost calculation methods at the same time.
C different cost calculation methods can be adopted for different production steps of the same product.
Different cost calculation methods can be used for different parts of the product.
30. Among the following items, the enterprise shall confirm the existence of other monetary funds ().
A. apply to the bank for cashier's check transfer
B. Funds deposited in the bank's special account for opening letters of credit
C. Remittance of funds for opening temporary purchase accounts in different places
D. funds allocated to securities companies for purchasing stocks
3 1. The following statement about determining the cost accounting object is correct ().
A. after the cost accounting object is determined, it shall not be changed halfway.
B, the determination of the cost accounting object is the premise of setting up the cost subsidiary ledger and correctly accounting the cost.
C for products with multi-step continuous processing, the management requires to provide cost information of production steps, and take each product and production step as the cost accounting object.
D for products produced in small batches or single pieces, each batch or each product is taken as the cost accounting object.
32. Among the following items, the statement about inventory measurement is correct ().
The raw materials issued by A can be priced by FIFO method.
B insurance premiums incurred in the process of purchasing materials are included in the cost of materials.
C raw materials on the balance sheet date shall be measured according to the lower of cost and net realizable value.
The purchased inventory goods shall be measured according to the actual cost.
33. The completion progress of service transactions can be determined by ().
A. progress of completion as measured by technicians
B. Proportion of income from labor services to total income
C. Proportion of incurred costs to total costs
D. proportion of services provided to total services to be provided
34. The industrial enterprise cost setting projects include ().
A. Direct materials
B. Direct labor
C. Manufacturing costs
D. Material cost
35. In the following items, the book value of available-for-sale financial assets has increased or decreased ().
A. Receive interest on bonds that have expired but not yet been received, which is included in the purchase price.
B. Changes in the fair value of available-for-sale financial assets on the balance sheet date
C available-for-sale financial assets receive cash dividends during the holding period.
D. confirm the accrued interest of available-for-sale bonds by one-time repayment of principal and interest.
36. The following statement about the step-by-step method of product cost accounting is correct ().
A can provide information on product physical management and fund management in each production link.
B it is necessary to complete the products in each production step and allocate the cost among the products.
C comprehensive carry-over and sub-item carry-over are two ways of this method.
D the product cost can be calculated at the same time in each production step.
37 "monetary funds" in the balance sheet shall be filled out according to the total balance of cash on hand, bank deposits and other monetary funds in the three general ledger accounts.
A. correct
B. mistakes
38. Donation income received by problem solving institutions is included in business income.
A. correct
B. mistakes
39. As for the two modes of follow-up measurement of investment real estate, only one mode can be used to measure all investment real estate, but not both modes at the same time.
A. correct
B. mistakes
40. In industrial enterprises, non-stop products in the same workshop must adopt the same cost calculation method.
A. correct
B. mistakes
4 1. In the dry batch method, the cost calculation period is basically consistent with the product production cycle, but it is inconsistent with the financial reporting period.
A. correct
B. mistakes
42. Monetary funds in the balance sheet are filled in according to the balances of three general ledger accounts: bank deposits, cash on hand and other monetary funds.
A. correct
B. mistakes
43. The financial subsidy balance of the relief agency does not participate in the balance distribution of the unit and does not transfer to the business funds.
A. correct
B. mistakes
44. Cumulative paid absences refer to paid absences that can be carried forward to the next period, and paid rights that have not been completed in the current period can be used in later periods.
A. correct
B. mistakes
45. The problem of not pricing separately with commodity sales shall be included in the sales expenses according to the actual cost.
A. correct
B. mistakes
46. The characteristic of cross-distribution mode is that the auxiliary production cost can be delivered at one time, which reduces the workload of distribution.
A. correct
B. error 4. Indefinite multiple choice questions
( 1)
The applicable income tax rate of the company is 25%. The related transactions or events in 20 14 are as follows:
(1)20 14 1 At the beginning of the year, the company's total shareholders' equity was 205 million yuan, including capital stock 1 million yuan (number of shares1million shares, each share1yuan) and capital reserve was 3000.
(2) With the resolution of the shareholders' meeting and the approval of relevant departments, the company repurchased 1 10,000 shares of the company with bank deposits at the price of 5 yuan on June 28, 2004, and the original issue price of each share was 3 yuan. On July 3rd, the repurchased 1 10,000 shares were cancelled.
(3) The total profit of 20 1 4 is180,000 yuan, in which the relevant accounting treatment is different from the provisions of the tax law:1. 3 million yuan of overdue tax payment has been included in non-operating expenses, 2. This year's debt interest income100000 yuan has been included in the investment income, and deferred income tax is not considered.
(4) According to the profit distribution plan of 20 14 approved by the shareholders' meeting, the company draws the statutory surplus reserve at 10% of the realized net profit; Withdraw any surplus reserve according to 10% of the realized net profit; Found a bonus of 4 million yuan to the shareholders.
Requirements:
According to the above information, regardless of other factors, analyze and answer the following small questions (the amount in the answer is expressed in ten thousand yuan).
47. According to the data (1), at the beginning of 2014/kloc-0, the company's retained earnings amounted to () ten thousand yuan.
A. 10500
B.9000
About 4500 years.
D.7500
48. According to data (2), among the following items, the accounting result of repurchasing and canceling the company's shares is correct ().
A. On July 3rd, the treasury shares were cancelled, reducing the share capital by 6,543,800 yuan.
B on June 28th, the stock repurchase confirmed that the stock in stock increased by 6,543,800 yuan.
C. On June 28th, the stock repurchase confirmed that the stock in stock increased by 5 million yuan.
D on July 3rd, the written-off inventory reduced the capital reserve by 2 million yuan.
49. According to data (3), among the following items, the company's accounting treatment is correct ().
A. payment of income tax:
Debit: income tax expense 500.
Loan: taxes payable-income tax payable 500.
B. Payment of income tax:
Debit: income tax expense 450
Loan: taxes payable-income tax payable 450.
C. When the profit of this year is carried forward to undistributed profit:
Debit: profit this year 1300.
Loan: profit distribution-undistributed profit 1300
D. When profits of the current year are carried forward to undistributed profits:
Debit: profit this year 1350.
Loan: profit distribution-undistributed profit 1350
50. According to data (4), among the following items, the year-end balance of undistributed profit of the company in 20 14 is () ten thousand yuan.
A.640
B 2 140
C.670
D.2 170
5 1. According to the data from (1) to (4), the ending balance of the following items in the company's balance sheet on February 3, 2065438 is correct ().
A. There is no balance in the inventory unit
B. The capital reserve is 26 million yuan
C. the share capital is 99 million yuan.
D. Surplus reserve of 62.6 million yuan (II)
A cotton spinning enterprise is a general VAT taxpayer, and the applicable VAT rate is 17%. In February 20 14, the related transactions or events of this enterprise are as follows:
(1) On the 5th, calculate the depreciation of 10 vehicles provided by employees of special sales organizations, and the monthly depreciation expense of each vehicle is 1000 yuan.
(2) On June 5438+04, self-produced towels were distributed to production workers as non-commodity welfare. The total market price of these towels is 80,000 yuan (excluding VAT), and the total cost is 55,000 yuan.
(3) On 365,438+0 days, it is estimated that the accumulated unused paid leave entitlement of employees is 65,438+05,000 yuan. Suppose that the enterprise implements the cumulative paid absence system, which is limited to middle-level and above managers.
(4) On 365,438+0 days, in addition to employees' salaries, the salaries confirmed this month are as follows: workshop staff salary of 750,000 yuan, workshop management salary of 400,000 yuan, administrative salary of 65,438 yuan+025,000 yuan, and sales salary of 654,38 yuan+050,000 yuan. The proportion of basic medical insurance and basic old-age insurance for employees of this enterprise is the total wages respectively.
Requirements:
According to the above information, without considering other factors, analyze and answer the following questions.
52. According to the data 1, the correct accounting treatment for automobile depreciation is ().
A. Debit: management fee 10000.
Credit: accumulated depreciation 10000
B. Debit: sales expense 10000.
Loan: salary payable to employees 10000.
C. Debit: sales expense 10000.
Credit: accumulated depreciation 10000
D. Debit: management fee 10000.
Loan: salary payable to employees 10000.
53. According to data (2), among the following items, the enterprise's handling of employees' non-monetary benefits is correct ().
A. the income from main business increased by 80,000 yuan.
B. The production cost increased by 93,600 yuan.
C. The cost of main business increased by 55,000 yuan.
D. Inventory goods decreased by 80,000 yuan.
54. According to data 3, paid absences should be included in ().
A. Set up short-term deposit plan funds
B. Setting up long-term deposits and sharing funds
C. Short-term remuneration
D. Post-employment benefits
55. According to the data (2) to (4), among the following items, the correct result of the enterprise's handling of "employee salaries payable" is ().
A. Confirm "Payable staff salaries-non-monetary benefits" of 93,600 yuan.
B. Confirm that "Payables-Social Insurance" is 365,438+03, 500 yuan.
C. Confirm that the salary payable to employees is set as a deposit plan 17 1000 yuan.
D confirm "salary payable to employees-paid absence" 15000 yuan.
56. According to data (4), it is judged that the following statement is correct ().
A. The confirmed production cost is165,000 yuan.
B. The confirmed amount of manufacturing expenses is 488,000 yuan.
C the management fee is confirmed to be152,500 yuan.
D. The confirmed amount of sales expenses is183,000 yuan (III)
An enterprise is a general VAT taxpayer, and the applicable VAT rate is 17%. Calculate the actual cost of raw materials, and calculate the material cost issued by Party A by weighted average method at the end of the month. The related transactions or events that occurred in May 20 14 are as follows:
At the beginning of (1), the balance of Material A was 2000 kg, and the actual cost was 300 yuan per kg. 500kg of Material A was purchased on 10, and the actual cost per kilogram was 320 yuan. On the 25th, a1800kg of materials was distributed, of which 500kg was used for the daily maintenance of warehouses, 300kg for the daily maintenance of houses in the finance department and the rest for product production.
(2) The depreciation expense of fixed assets at the end of the month is 65,438+0,650,000 yuan, including 65,438+0,000,000 yuan for workshop management equipment, 800,000 yuan for the office building of the company headquarters, 50,000 yuan for the car of the administrative department, and 700,000 yuan for the building of the specialized sales organization.
(3) This month, the maintenance cost of fixed assets in the production workshop is 4,265,438 yuan +0.20 yuan, all of which are paid by bank deposit.
(4) On 365,438+0 days, verify the reasons for the loss of assets contained in the subject of "Property Loss and Overflow to be Handled". Among them, the gain of raw material inventory is 30,000 yuan, and the net loss of fixed assets is100,000 yuan, which is an accidental event, and the cash shortage100,000 yuan is unrecognizable.
Requirements:
According to the above information, answer the following questions. (The unit of the amount in the answer is yuan)
57. According to the beginning data (1), the actual cost per kilogram of materials issued by enterprises is () yuan.
A.3 10
B.304
C.320
D.300
58. According to the data (1), among the following items, the accounting result of receiving a material is correct ().
A. Management expenses include 243,200 yuan.
B.304,000 yuan is included in the production cost.
C. The included financial expenses are 9 1200 yuan.
D included in construction in progress: 65,438 yuan+052,000 yuan.
59. According to data (2), among the following items, the accounting treatment of depreciation of fixed assets by enterprises is correct ().
A. increase in manufacturing cost 100000 yuan.
B. Management expenses increased by 950,000 yuan.
C. Sales expenses increased by 700,000 yuan.
D. Management expenses increased by 850,000 yuan.
60. According to the data (3), among the following items, () is the correct way to handle the daily maintenance cost of fixed assets in the production workshop.
A. Borrow: Construction in progress 42 120
Loan: bank deposit 42 120
B. Debit: non-operating expenses 42 120
Loan: bank deposit 42 120
C. Borrow: production cost 42 120
Loan: bank deposit 42 120
D. Debit: management fee 42 120
Loan: bank deposit 42 120