(Examination Time: 60 minutes, Total Score: 100.00 points)
I. Judgmental Questions (This question ***20 questions, 2.00 points per question, ***40 points)
1 When the selling price-amount method is used to account for the inventory of commodities, the actual cost of the commodities on hand at the end of the period is the revenue from the sale of commodities for the current period times the (B)
1 (B )
Correct Incorrect
2 Goods that have been sold but have not been withdrawn by the buyer at the end of the month should be accounted for as inventory goods of the enterprise. (B )
Correct Incorrect
3 An intangible asset that is used exclusively for the production of a product, and the economic benefits it contains are realized through the product produced, the amortization of the intangible asset should be included in the cost of the product. (A )
Correct Incorrect
4 Transaction costs incurred by an enterprise to acquire a trading financial asset shall be included in the amount initially recognized for the trading financial asset. (B )
Correct Incorrect
5 The business tax payable by an enterprise on the sale of fixed assets should be included in the item "business tax and surcharge" in the income statement. (B )
Correct Incorrect
6 In cash inventory, cash shortages for which the cause cannot be identified should be recognized as non-operating expenses after approval. (B )
Correct Incorrect
7 When an enterprise purchases a number of fixed assets without separate price tags for a single payment, the total cost should be allocated in proportion to the fair value of each fixed asset, and the cost of each fixed asset should be determined separately. (A )
Correct Incorrect
8 An enterprise's provision for impairment of a long-term equity investment should be reversed during the period in which the value of the long-term equity investment recovers, but the amount of the reversal should not exceed the amount of the original provision for impairment. (B )
Correct Incorrect
9 The basic pension insurance premiums and supplemental pension insurance premiums paid by an enterprise for its employees, as well as the commercial pension insurance purchased for its employees, are all part of the employee compensation provided by the enterprise. (A)
Correct Incorrect
10 For the goods issued by the enterprise, if it does not meet the conditions for revenue recognition, it should prepare accounting entries according to its actual cost: debit the account of "issued goods" and credit the account of "inventory goods". (A)
Correct Incorrect
11 Commodity distribution enterprises in the process of purchasing goods incurred in the transportation and miscellaneous expenses, such as purchase costs, should be included in the cost of inventory purchases. If the amount of purchase cost is small, it can also be directly charged to the current period when it is incurred. (A)
Correct Incorrect
12 At the end of the year, except for the "undistributed profits" line item, the other line items under the "Profit Distribution" line item should have no balance. (A)
Correct Incorrect
13 For fixed assets that have reached the intended state of use but have not yet been finalized, after the finalization of the completion of the final accounts, if there is a difference between the actual cost and the original provisional value, the depreciation should be adjusted. (B )
Correct Incorrect
14 The components of fixed assets have different useful lives and are subject to different depreciation rates, and each component should be recognized as a separate fixed asset. (A)
Correct Incorrect
15 If the long-term equity investment held by an enterprise is impaired, the impairment loss, once recognized, shall not be reversed even if the value can be recovered in the subsequent period. (A )
Correct Incorrect
16 When the board of directors of a listed company adopts a stock dividend distribution plan, the accounting department should recognize the stock dividends to be distributed as a liability. (B )
Correct Incorrect
17 Enterprises adopting planned cost for daily accounting of materials should apportion the cost difference to be borne by the issued materials on a monthly basis, and should not calculate the apportionment all at once at the end of the quarter or the end of the year. (A )
Correct Incorrect
18 An enterprise that transfers the right to use an asset, if the contract or agreement provides for a one-time fee for the use of the asset and does not provide any subsequent services, it should be treated as if it were a one-time recognition of revenue from the sale of the asset. (A)
Correct Error
19 According to the production and operation characteristics and management requirements of the enterprise, single-step, mass-produced products generally use the variety method to calculate the cost of products. (A )
Correct Error
20 The net loss of fixed assets destroyed by an enterprise should be included in non-operating expenses. (A )
Correct Incorrect
Two, single-choice questions (this question *** 10 small questions, each small question 3.00 points, *** 30 points)
1 An enterprise on February 1, 2007, purchased an available-for-sale financial asset, the cost of acquisition of 25 million yuan, the fair value of December 31, 2007, 30 million yuan. 2008 end. At the end of 2008, the fair value of the available-for-sale financial asset was RMB27 million. The income tax rate is 25%, and the income tax effect of this financial asset at the end of 2008 is (C).
A. Deferred tax liabilities of 500,000 yuan should be recognized B. Deferred tax liabilities of 750,000 yuan should be reversed C. Deferred tax assets of 750,000 yuan should be recognized D. Deferred tax assets of 500,000 yuan should be recognized
2 Company A converted an office building into an investment property measured by the fair value model, and the original book value of the office building is 25 million yuan, and has been charged with the Accumulated depreciation is 500,000 yuan, the provision for impairment of fixed assets has been 1.5 million yuan, and the fair value at the date of conversion is 30 million yuan, then ( B ).
A. credit "fixed assets impairment allowance" 1.5 million yuan B. credit "capital surplus - other capital surplus" 7 million yuan C. debit C. Debit "capital surplus - other capital surplus" 7 million yuan D. Credit "gain or loss on changes in fair value" 7 million yuan
3 Enterprises obtaining asset-related government grants, should be credited first (or "other capital surplus"), and then (or "other capital surplus") to "capital surplus". When an enterprise obtains a government subsidy related to an asset, it should be credited to (B) first.
A. Current profit and loss B. Deferred income C. Investment profit and loss D. Property profit and loss
4 Yangtze River Enterprises on August 15, 2008 to build their own equipment, the purchase price of 6 million yuan of engineering materials, input tax amounted to 1.02 million yuan; use of raw materials for the production of the cost of 30,000 yuan, 0.051 million yuan of the original input tax amounted to 0.051 million yuan; the cost of 50,000 yuan of self-produced products used to receive the cost of 6 million yuan of taxable prices, VAT rate of 17%, the tax rate of 17%. million, VAT rate of 17%; wages paid to related personnel of 884,700 yuan. completed and put into use on September 25, 2008, with an expected useful life of 5 years and an expected residual value of 200,000 yuan. In the case of double-declining balance depreciation, the equipment should be depreciated in 2009 for (D) million.
A.156 B.287.95 C.282.8 D.288
5 Company A transfers an intangible asset for $3 million. The intangible asset was purchased by Company A for 3.6 million yuan, and at the time of purchase, the intangible asset was expected to have a useful life of 10 years, and the effective life of the intangible asset under the law was 12 years. At the time of transfer, the intangible asset has been used for 5 years, and the business tax rate payable on the transfer of the intangible asset is 5%, assuming that other related taxes are not taken into account, and the intangible asset has been provided for impairment of 200,000 yuan, amortized using the straight-line method. The net gain from the transfer of the intangible asset by Company A is (C) million yuan.
A.110 B.120 C.125 D.140
6 Changhong Company is a general taxpayer of VAT, and the applicable VAT rate is 17%. In January 2008, the board of directors of Changhong Company decided to distribute 500 units of LCD color TVs produced by the Company to the company's management personnel as a personal welfare benefit, and the cost of this batch of products is 15,000 yuan per unit, and the market price is 20,000 yuan per unit. The unit cost of the product was 15,000 yuan, and the market selling price was 20,000 yuan per unit (for the unit price excluding tax), without considering other related taxes, Changhong Company's administrative expenses in 2008 due to this business should be included in the amount of (D) million yuan.
A.600 B.770 C.1000 D.1170
7 A company has 50 tons of material in stock, with a book balance of 600,000 yuan, which is used exclusively for the production of Product A. The material is expected to produce 100 units of Product A. The material is not used for the production of Product A. It is expected to produce 100 units of product A, production and processing costs **** 1.2 million yuan. A product excluding tax market price of 15,000 yuan per unit, it is estimated that each sold a product the company will incur related costs 0.1 million yuan. The net realizable value of materials at the end of the period is ( D ) million yuan.
A.120 B.150 C.10 D.20
8 The following items will not cause an increase or decrease in the intangible assets item on the balance sheet ( A ).
A. Provision for impairment of intangible assets B. Transfer of ownership of intangible assets C. Amortization of intangible assets D. Subsequent expenditures on intangible assets
9 Company A recognized a projected liability of 1,000,000 yuan in 2008 for a loss-making contract with no object, assuming that the projected liability accrued for this matter can be deducted when the production of the relevant product is completed. the beginning of the period in 2008 deferred income tax The balance of deferred income tax assets at the beginning of 2008 was $0.5 million, and the income tax rate was 25%. Assuming that there are no other tax adjustments, the balance of deferred tax assets at the end of 2008 is (B).
A. debit $0.25 million B. debit $0.75 million C. credit $0.25 million D. debit $0.5 million
10 Which of the following should not suspend capitalization of borrowing costs (D ).
A. Interruption in the construction of fixed assets for more than three consecutive months due to labor disputes B. Interruption in the construction of fixed assets for more than three consecutive months due to liquidity difficulties C. Interruption in the construction of fixed assets for more than three consecutive months due to safety accidents D. Interruption in the construction of fixed assets for more than three consecutive months due to predictable climatic effects
Three, multiple choice questions (this big question *** 10 subquestions, each subquestion 3.00 points, *** 30 points)
1 The following should be accounted for as remuneration payable to employees (ABCD).
A. Labor union expenses paid B. Employee education expenses paid C. Housing provident fund paid for employees D. Health care services provided to employees at no cost
2 Of the following, those that do not give rise to changes in retained earnings are (BCD ).
A. Surplus reserves to make up losses B. Provision of statutory surplus reserves C. Transfer of surplus reserves to capital D. Provision of arbitrary surplus reserves
3 The following items can cause assets and liabilities to decrease in the same way (AD).
A. Payment of cash dividends B. Acquisition of short-term loans C. Surplus reserves to make up for losses D. Payment of employee wages in cash
4 In the case of exchange of assets measured at fair value, the exchange of assets for fixed assets, intangible assets, the difference between the fair value of the exchanged assets and the book value of the exchanged assets can be included in (AC).
A. Non-operating income B. Other operating income C. Non-operating expenses D. Other operating costs
5 Of the following, industrial enterprises should be recognized as other operating income (BD ).
A. Income from external sales of materials B. Income from the sale of patent ownership C. Net gain on disposal of business premises D. Income from the transfer of the right to use trademarks
6 Of the following, the methods that can be used to determine the progress of the completion of the labor provided are (ABD).
A. Determined on the basis of the measured amount of work completed B. Determined on the basis of the proportion of costs already incurred to the estimated total costs C. Determined on the basis of the proportion of the amount already received to the total amount of the contract D. Determined on the basis of the proportion of the labor already rendered to the total amount of labor to be rendered
7 In accordance with Accounting Standard No. 8 - "Impairment of Assets", the following methods can be used to determine the progress of completion of labor provided. -Impairment of Assets‖, the recoverable amount of an asset should be determined based on the higher of the following (AC ).
A. The fair value of the asset less the net amount of disposal costs B. The fair value of the asset C. The expected future cash flows of the asset D. The expected selling price of the asset
8 Of the following, the specific conditions that should be taken into account by an enterprise in determining the method of allocating the production costs between the completed products and the products in progress are (ACD ).
A. the number of products in process B. the good or bad basis of quota management C. the size of the proportion of each cost D. the size of the change in the number of products in process from month to month
9 The following provisions for impairment of assets can be reversed when the relevant conditions are met (AB).
A. Provision for bad debts B. Provision for inventory decline C. Provision for impairment of intangible assets D. Provision for impairment of fixed assets
10 Preparation of the reconciliation of bank deposit balances, the following outstanding items that will result in the carrying amount of the enterprise's bank deposit journal is less than the balance of the bank statement are (AC ).
A. the enterprise issued a check, the bank has not yet paid B. the enterprise sends a check for deposit, the bank has not yet recorded C. the bank on behalf of the collection, the enterprise has not yet received notification of collection D. the bank on behalf of the payment, the enterprise has not yet received notification of payment