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2005 Shenzhen Accounting Qualification Examination <<Accounting Fundamentals>> Mock Test Paper I
I, single choice questions (***40 questions, 1 point per question, ***counting 40 points)
1, the essence of accounting is to recognize, measure, record and ( ) of economic transactions of a certain unit, and through the provided The essence of accounting is to recognize, measure, record and ( ) economic transactions in a certain unit and through the accounting information provided, to make forecasts, participate in decision-making and supervise.
A, B, calculation C, analysis D, report
2, the following is not a specific method of accounting ( )
A, set up accounts and accounts B, analysis and evaluation C, fill out and review the vouchers D, double-entry bookkeeping
3, the following are the types of accounting standards that have not yet been issued in our country ( )
A, the basic accounting standards B, industry **** the same standards C, business combination standards D, disclosure accounting standards
4, the following are not specific accounting standards implemented by all enterprises in Shenzhen ( )
A, cash flow statement B, borrowing costs C, leasing D, asset impairment
5, the following are not China's current accounting system ( )
A, "Foreign Investment Enterprises Accounting System" B, "Enterprise Accounting System" C, "Small Business Accounting System" D, "General Budget Accounting System"
6, the following is a limited liability company, in particular, the accounting period specific to listed companies is ( )
A, January 1 to December 31 B, January 1 to June 30
C, June 1 to September 30 D, February 1 to February 28 D. D. February 1 to February 28
7. The principle of substance over form means that an enterprise should account for transactions or events in accordance with their economic substance, and not only in accordance with their legal form as the basis for accounting. The following business is a reflection of this principle is ( )
A, the purchase of fixed assets B, finance lease fixed assets C, the provision for impairment of fixed assets D, operating lease out of low-value consumables
8, the following accounting treatment does not comply with the principle of prudence is ( )
A, the withdrawal of the "entrusted loan impairment provision" B, the withdrawal of the "secret loan impairment provision" B, the withdrawal of the "secret loan impairment provision" B, the withdrawal of the "secret loan impairment provision" B, the withdrawal of the "secret loan impairment provision" B, the withdrawal of the "secret loan impairment provision "B, withdraw "secret provision" C, withdraw "provision for impairment of construction in progress" D, withdraw "projected liabilities"
9, the following It is not possible to form a projected liability ( )
A, discounted notes receivable B, debt guarantee C, pending litigation D, product quality guarantee
10, the following is not the basic characteristics of the budgetary accounting element assets ( )
A, the connotation of assets is economic resources B, assets are in the possession of a particular unit or control
C, the assets can be reliably measured in monetary terms D, the assets can bring future benefits to the economy. D, the asset can bring future economic benefits
11, the following is not part of the business accounting equation for ( )
A, assets two liabilities + owner's equity B, income an expense two profit C, assets two liabilities + net assets + income an expense
D, assets two liabilities + owner's equity + profit
12, as an accounting account in the Chart of accounts, but not in the balance sheet is ( )
A, deferred tax debit B, fixed assets liquidation C, pending disposal of property profits and losses D, surplus reserves
13, the following is not a liability type of accounting account classification ( )
A, sales of merchandise B, prepayments C, to be transferred to the value of the asset D, special accounts payable
14, the following is not an administrative unit of accounting ( )
A, securities B, inventory materials C, temporary deposits D, sales tax
15, does not belong to the account "amount of the elements" is ( )
A, the opening balance B, the closing balance C, debit incidence D, decrease in the period
16, the small enterprise purchased materials, excluding tax price of 100,000 yuan, value-added tax 17,000 yuan, issued a commercial bill of exchange to pay, the accounting entries ( )
A, debit: 100,000 yuan of raw materials, payable taxes - payable value-added tax (input tax) 17,000 yuan credit: 117,000 yuan of bank deposits
B, debit: 100,000 yuan of materials, payable taxes - payable value-added tax (input tax) 17,000 yuan
B, debit: 100,000 yuan of materials, payable taxes - payable value-added tax (input tax) 17,000 yuan VAT (input tax) 17,000 yuan Credit: notes payable 117,000 yuan
C. Debit: materials 117,000 yuan Credit: notes payable 117,000 yuan D. Debit: materials 117,000 yuan Credit: accounts payable 117,000 yuan
17. The following does not conform to the rules of accounting under the debit and credit method ( )
A. Cash and raw materials increase at the same time B, Bank deposits and paid-in capital increased at the same time
C, bank deposits and taxes payable decreased at the same time D, bonds payable decreased, paid-in capital increased
18, the following is the parallel registration of general ledger accounts and detailed ledger accounts ( )
A, the same books B, the same accounts C, the same bookkeeper D, based on the same, the same direction, the same period, the same amount of money Equal
19, the following are not profit and loss accounts ( )
A, reflecting the revenue account B, reflecting the cost of production account C, reflecting the cost of goods sold account D, reflecting the cost of the period account
20, the following are not classified by the use and structure of the account ( )
A, asset class and owner's equity B, suspense class and costing accounts Class accounts C, adjusting class and inter-period amortization accounts D, comparative accounts
21, material requisition order is ( )
.
A, a voucher, original vouchers, special vouchers B, foreign vouchers C, cumulative vouchers D, summary vouchers
22, the need to consult the archived accounting vouchers must be borrowed. Other units need to use the original documents for special reasons, the unit's ( ) approval, can be copied.
A, the head of the accounting organization or accounting supervisor B, the chief accountant C, general manager D, the head of the unit
23, card-type books are generally applicable to the following ( ) ledger
A, raw materials B, bank deposits C, fixed assets D, withholding costs
24, the following on the books of account registration of the bookkeeping rules are wrongly stated ( )
A, the books should be registered according to the contents of the vouchers reflected in all over the books
B, if the registration of errors, you can use correction fluid to modify the correct content of the registration
C, if there is no balance, should be written in the debit or credit column, "flat", and the balance of the column on the dollar position to write "zero"
C, if there is no balance, should be written in the debit or credit column "flat", and the balance of the column on the dollar position to write "zero". "Zero"
D, this page has been recorded, should be in the last column of the summary column to fill in the "next page", in the next page of the summary column to fill in "to the previous page"
25, before the joint venture property inventory belongs to ( )A, regular inventory B, partial inventory C, irregular inventory D, comprehensive inventory
26, perpetual inventory system, the closing balance ( ) calculation
A, through the actual inventory B, the opening balance + the number of revenues in the current period - the number of issuance of the current period
C, the opening balance - the number of revenues in the current period + the number of issuance of the current period
C, the opening balance - the number of the current period - the number of the current period D. Weighted average method
27, the following is not a component of the financial accounting report ( )
A, Balance Sheet B, Income Statement C, Notes to the Accounting Statements D, Statement of Financial Plan
28, the following is not the Interim (Accounting) Statements required to be reported externally by the "Enterprise Accounting System" ( )
A, Balance Sheet B. Income Statement C. Schedule of Value-Added Tax Payable D. Profit Distribution Statement
29. The following is not an item of the Income Statement ( )
A. Cost of Main Business B. Other Business Income C. Subsidy Income D. Income Tax
30. The following is not an item of Supplementary Information in the Statement of Cash Flows ( )
A. Reconciliation of Net Profit to Cash Flows from Operating B, investing and financing activities that do not involve cash receipts and disbursements
C, the net increase in cash and cash equivalents D, the impact of exchange rate changes on cash
31, the most basic accounting procedures are ( )
A, journal voucher accounting procedures B, summarized journal vouchers accounting procedures
C, the summary account table Accounting procedures D, journal general ledger accounting procedures
32, bookkeeping voucher accounting procedures do not apply to the following ( ) units
A, small businesses B, large wholesale and retail commercial enterprises C, the authorities D, institutions
33, accounting records at the end of the accounting year, can be temporarily held by the accounting organization ( ) years
A, 15 B, 25 C, 1 D, 3
34, should be permanently stored in the accounting file information is ( )
A, monthly financial accounting report B, accounting file destruction inventory C, bank balance reconciliation statement D, cash journal
35, the following statement is incorrect ( )
A, each unit of the accounting file kept by the accounting agency shall not be lent out B, the destruction of accounting files is done by the accounting organization alone.
C, the expiration of the period of custody but not yet settled debts and original documents involving other outstanding matters shall not be destroyed
D, the person in charge of the unit should be signed on the inventory of destruction of accounting records
36, in the statement of cash flows using the indirect method of compilation is ( )
A, cash flow from investing activities B, cash flow from financing activities
C, cash flow from operating activities
C, cash flow from operating activities
C, cash flow from financing activities
C, cash flow from operating activities
C, cash flow from financing activities
C, cash flow from operating activities D, cash flow not involving investing and financing activities
37, the following does not belong to the "payment of employees and cash paid for employees" item is ( )
A, production workers' wages and medical and pension insurance B, administrative personnel wages and benefits <
C, overtime wages of workshop managers and financial staff D, salaries of retirees and engineers
38, an enterprise in 2000, the main business profit of 500,000 yuan, other business profit of 50,000 yuan, net investment income of 20,000 yuan, incurred 60,000 yuan of administrative expenses, operating expenses of 10,000 yuan, financial expenses - 10,000 yuan, non-monetary transactions, the net income of 20,000 yuan, the administrative expenses of 60,000 yuan, operating expenses of 10,000 yuan, financial expenses of 10,000 yuan, non-monetary transactions. 10000 yuan, non-monetary transactions gain 20000 yuan, the enterprise's operating profit for the year is: ( )
A, 490,000 yuan B, 470,000 yuan level C, 510,000 yuan D, 530,000 yuan
39. an enterprise in the current period on the payment of education surcharge of 8,000 yuan, 3,000 yuan of stamp duty, 3,000 yuan of value-added tax, paid input tax on value-added tax 500,000 yuan, the land, the land, the land, the land, the land, the land, the land, the land and the land. Payment of value-added tax input tax 50000 yuan, prepaid business tax 5000 yuan, cultivated land occupation tax (for fixed asset investment) 10000 yuan, then in the cash flow statement "payment of taxes and fees" item should be: ( )
A, 19000 yuan B, 69000 yuan C, 29000 yuan D. 79000 yuan
A, 19000 yuan B, 69000 yuan C, 29000 yuan D. 79000 yuan
A, 19000 yuan B, 69000 yuan C, 29000 yuan D. 79000 yuan D. 79000 yuan D. 79000 yuan D. 79000 yuan 79,000 yuan
40. The following activities involving cash receipts and payments of investment and financing ( )
A, debt to capital B, convertible bonds due within one year C, finance lease fixed assets D, accept cash donations
Two, multiple-choice questions (***20 questions, 1 point per sub-question,*** 20 points, multiple choice, fewer or incorrectly selected are No points)
1, accounting characteristics include ( ).
A. using money as the main unit of measurement B. providing data and information with continuity, systematic, comprehensive and integrated
C. strictly based on vouchers D. prior, during and after the supervision of economic activities
2. "The control of the production process and the summary of ideas" indicates that the function of accounting is ( ).
A, accounting B, the implementation of accounting supervision C, involved in forecasting D, control, analysis and evaluation of economic activities
3, the following is the subject of accounting but not the subject of law ( )
A, a government department B, sole proprietorships C, enterprise groups D, not a legal personality of the partnership
4, on accounting information The general principles required for accounting information are ( )
A, relevance, objectivity principle B, consistency, comparability principle C, reliability principle D, clarity principle
5, the following belong to the enterprise's asset items are ( )
A, bonds issued by the enterprise B, the acquisition of shares of an enterprise C, the enterprise's self-generated goodwill D, long-term amortization costs
6, the conditions for the recognition of The conditions for recognizing revenue from the sale of goods are ( )
A, the enterprise has transferred the major risks and rewards of ownership of the goods to the purchaser
B, the enterprise has neither retained the right to continue to manage the management that is normally associated with ownership, nor has it exercised control over the goods that have been sold
C, the economic benefits associated with the transaction are able to flow to the enterprise D, the related revenues and costs can be Reliably measured
7, belonging to the business unit accounting account is ( )
A, intangible assets B, fixed funds C, other income D, sales tax
8, accounting accounts and accounting accounts are different mainly in the following: ( )
A, the two names are the same, the two reflect the same economic content
B, the accounts are just theoretical provisions, the account is in accordance with the unified specification of the account of a practical technique
C, the account is only the name of the account, the account has its basic structure and specific structure
D, the account is a single name of the account, the account is available to summarize the occurrence of the same account under a number of records
9, the following debit and credit method of accounting rules ( )
A, bank deposits increased, paid-in capital decreased B, notes payable increased, accounts payable decreased
C, the increase in capital surplus, accounts payable decreased D, the increase in taxes payable, the decrease in raw materials
10, scientifically classify the accounts, has the following effects: ( )
A to facilitate the setting of a complete system of accounts B to facilitate the design of the format of the books of account C to facilitate the development of the chart of accounts D to facilitate the preparation of accounting statements
11, bookkeeping vouchers should have the *** with the same basic content include ( )
A, the date of filling out the voucher and voucher number B, the name of the accounting account, the direction of the account and the amount of money
C, the number of original vouchers attached to the D, the production of certificates, review, the accounting supervisor, the cashier to keep the books of the relevant personnel Signature
12, accounting books registration rules include ( ).
A, bookkeeping must be based on the audit of the accounting vouchers as a basis B, according to the order of the pages in a row, no skipping rows and pages
C, each page of the book should be balanced, no balance should be written in the direction of the column "flat", the balance of the column of the dollar on the "zero" word
C, each page should be balanced, no balance of the direction of the column "flat", and balance of the column of the dollar on the "zero" word
C. "
D, generally only blue ink pen, not ballpoint pen and pencil.
13, should be carried out a comprehensive inventory of property, including: ( )
A, the replacement of the cashier or warehouse custodian B, before the year-end closing of the accounts, the replacement of the unit in charge of the main
C, change of affiliation, shareholding reform, D, to carry out an assessment of assets, asset valuation
14, the main internal statements are ( )
14, the main internal statements are ( )
14, the main statements are ( )
14, the main statements are ( )
14, the main statements are ( ).
A, Schedule of Administrative Expenses B, Schedule of Manufacturing Costs C, Schedule of Commodity Costs D, Schedule of Unit Costs of Major Products
15, the following are cash flow items generated by financing activities in the statement of cash flows ( )
A, cash received from borrowing B, cash received from absorbing investments C, cash paid to repay debts
D, cash paid for distribution of dividends, profits or repayment of interest
16, the characteristics of the account handling procedures ( )
A, with the unit's operating characteristics and forms and other circumstances B, to be able to provide timely, correct and complete accounting information
C, can simplify the accounting procedures, improve efficiency and save human and material resources D, is conducive to the accounting staff and the Collaboration between departments within the unit
17, accounting records destruction procedures include ( )
A, by the unit archives agency in conjunction with the accounting agency to put forward the views of the destruction, the preparation of destruction of inventory
B, the head of the unit in the destruction of accounting records on the inventory of the signing of opinions
C, the destruction of accounting records should be by the unit archives agency and the accounting agency *** with the staff to supervise the destruction
D, after the destruction of the supervisor should be signed and stamped on the destruction of the inventory, to the head of the reporting unit
18, the balance sheet "inventory" item by the balance of the following ( ) accounts are filled with raw materials, low-value consumables, packaging, B, installment receipts issued commodities, goods, goods, commissioned to sell commodities
B, the balance of the balance of the following ( ) accounts are filled with raw materials, low value consumables, packaging B, installment receipts issued commodities, goods, issued Commodities, commissioned goods
C, materials in transit, material purchases, commissioned materials D, production costs, material cost differences, provision for inventory valuation
19, the following is not a small business accounting accounts are ( ).
A, pending property profits B, subsidized income C, fixed asset impairment provision D, interest receivable
20, small business property inventory inventory loss, should be included in the account ( ).
A, administrative expenses B, non-operating expenditures C, to be dealt with property profits D, other receivables
Three, judgment questions (***40 questions, 1 point per question, *** 40 points)
1, China's ancient "accounting" term arose in the Western Zhou Dynasty, the basic meaning of its both day-to-day Sporadic accounting, but also the end of the year and the sum of the accounting, through the accumulation of the day to the end of the year accounting, to achieve the correct assessment of the dynasty of financial and economic revenues and expenditures for the purpose. ( )
2. In the 15th century, Italian mathematician Luca proposed double-entry bookkeeping in his "Outline of Arithmetic, Geometry and Proportions" and popularized its use all over the world. ( )
3. Accounting methods include both accounting methods, accounting analysis methods and accounting inspection methods, as well as accounting forecasting methods, accounting assessment methods and accounting decision-making methods. ( )
4, after the occurrence of economic operations, first of all by the accounting staff to fill out or obtain the original documents, after review and approval of the correct, in accordance with the establishment of the accounting subjects, the use of double-entry bookkeeping method, the preparation of vouchers, and based on the registration of books of accounts. ( )
5. Comparison of current assets and current liabilities in the balance sheet can reflect the long-term solvency of the enterprise ( )
6. According to the principle of the accrual system, all revenues that have been realized in the current period and expenses that have been incurred or should be borne should be treated as revenues and expenses of the current period; all revenues and expenses that do not belong to the current period should not be treated as revenues and expenses of the current period. ( )
7, the principle of historical cost, also known as the principle of actual cost valuation, it refers to the enterprise's property in the acquisition should be measured in accordance with the actual cost. However, subsequently, if the property is impaired, the corresponding provision for impairment should be made in accordance with the provisions. ( )
8, the more economic development, the more important accounting; in the globalization of the economy, accounting is the international common language of business ( )
9, financial leasing assets business embodies the "substance over form principle" ( )
10, budgetary accounting accounting accounting elements are assets, liabilities, net assets, revenues, expenses and balances six. The six elements of budgetary accounting are assets, liabilities, net assets, revenues, expenditures, and balances. ( )
11, the budget unit's income according to the different budget accounting subject, divided into the financial budget income, administrative units and institutions ( )
12, "assets + expenditure = liabilities + owners' equity + income'' is the dynamic and static combination of budget accounting accounting equation. ( )
13, accounting account is the specific content of the accounting object for the initial classification of the sign, statement accounting elements is the specific content of the accounting object for the final classification of the sign. ( )
14, the account is based on the opening of the accounting account, the name of the accounting account is the name of the account. So in a sense, setting up an accounting account is the same process as setting up an account. ( )
15, The structure of an account under the debit method of accounting is to debit an increase and credit a decrease, with the balance on the debit side. ( )
16, each unit of the general ledger accounting accounts must be set up in accordance with the provisions of the national unified accounting system. Can not be arbitrarily added, subtracted or combined. ( )
17, the basic theoretical basis of double-entry bookkeeping is "assets = liabilities + net assets'' the principle of balance. ( )
18, the incurred amount trial balance under the debit and credit method of accounting is based on the debit and credit bookkeeping rules''. ( )
19, general ledger accounts and ledger reconciliation includes "three-column and quantity-amount type". ( )
20, in the classification of accounts by purpose structure, special attention should be paid to some accounts have dual purpose, so can be included in two categories. For example, the "fixed assets liquidation" account. ( )
21, the accountant to the untrue, illegal original documents to be returned to supplement, correct and then reimbursement of the accounts. ( )
22, most of the foreign vouchers are one-time vouchers, homemade vouchers are all cumulative vouchers. ( )
23, underline correction method is because of the error of the bookkeeping vouchers and led to the books of the text or figures have errors, should be in the error of the text or figures on a red line to write off, and then fill in the upper end of the correct text or figures in blue, and by the bookkeeper's seal, in order to make clear the responsibility. ( )
24, the monthly reconciliation of the book balance of the bank deposit journal with the bank statement is part of the book-to-book reconciliation. ( )
25, cash journal, bank deposit journal and income, expense account should be closed the current month's occurrence and balance. ( )
26, perpetual inventory system, is the inventory at the end of a particular accounting period through the inventory to determine the number of its inventory, and then projected from the closing inventory and the current period has been sold or consumed inventory accounting method. ( )
27, bank balance reconciliation statement preparation of the adjusted amount of figures for the deposit unit can use the actual number of bank deposits. ( )
28, the purpose of preparing accounting statements is to meet the needs of users of accounting information (including the enterprise's internal managers and employees, investors, creditors, potential investors and creditors, higher authorities, government departments, etc.) on accounting information. ( )
29. Consolidated accounting statement is an accounting statement that takes the enterprise group as the accounting subject, based on the individual accounting statements prepared by the parent company and subsidiaries, and the consolidated accounting statement prepared by the parent company that reflects the cash flow of the enterprise group. ( )
30, the enterprise more than 1 year maturity of entrusted loans, the principal and interest less the provision for impairment of the net amount, should be reflected in the "long-term debt investment" project. ( )
31, the enterprise long-term assets equal to or close to long-term sources of funds balance sheet reflected in the financial position of the enterprise is considered to be more stable, and a part of the long-term assets of an enterprise rely on short-term sources of funds, the enterprise is considered to implement a risk-taking and financial management policy ( )
32, the bookkeeping procedures refers to the bookkeeping procedures and the accounting documents organic
32. The bookkeeping procedure refers to the method and steps of combining the bookkeeping procedure with the accounting documents, which is carried out throughout the whole process of accounting, from the obtaining and reviewing of the original documents, the filling of the bookkeeping documents, the registering of the detailed ledger and the general ledger, and finally to the preparation of the accounting statements. ( )
33. The last step in the bookkeeping voucher procedure is the preparation of the accounting statements based on the records of the closed general ledger and the detailed ledger ( )
34. The notes to the accounting statements are explanations of the basis of preparation, the basis of preparation, the principles and methods of preparation, and the major items of the accounting statements in order to facilitate the users of the statements to understand the contents of the accounting statements ( )
34.35, the formation of the year's accounting records, at the end of the accounting year, can be temporarily held by the accounting organization for two years, after the expiration of the period transferred to the archives management organization ( )
36, the unit personnel to consult the accounting records, subject to the consent of the accounting officer in charge; outside the unit personnel to consult the accounting records, approved by the head of the unit can be lent out the originals ( )
37, the "Business Units Accounting System" was formulated and issued by the Ministry of Finance on July 17, 1997, on January 1, 1998 in addition to the implementation of enterprise management of all other institutions ( )
38, small enterprises directly increase the surplus of fixed assets "non-operating income", the general business surplus of fixed assets should first be credited to "non-operating income". Fixed assets should first be credited to the "property profits and losses to be dealt with" account, after identifying the reasons for the transfer of "non-operating income" ( )
39, should be borne by the project of the borrowing of interest, meet the conditions for the start of capitalization to the fixed assets to achieve the intended use of the situation Before incurred, should be borrowed: construction in progress Credit: long-term borrowing ( )
2005 Accounting Qualification Examination Basic Mock Test Answers
Test Volume I
A single choice questions
1, D 2, B 3, C 4, D 5, A 6, B 7, B 8, B 9, C 10, D 11, C 12, C 13, B 14, D 15, D 16, C 17, A 18, D 19, B 20, A 21, A 22, A 23, C 24, B 25, D 26, B 27, D 28, D 29, B 30, D 31, A 32, B 33, C 34, B 35, B 36, C 37, D 38, A 39, A 40, D
Two Multiple Choice Questions
1, ABCD 2, AB 3, BCD 4, ABD 5, BD 6, ABCD 7, ABCD 8, BCD 9, BC 10, ABCD 11, ABCD 12, ABCD 13, BCD 14, ABCD 15, ABCD 16, ABCD 17, ABCD 18, ABCD 19, ABCD 20, ABD
Three Judgement Questions
1, T 2, T 3, T 4, F 5, F 6, T 7, T 8, T 9, T 10, F 11, T 12, F 13, T 14, T 15, F 16, T 17, F 18, T 19, T 20, T 21, F 22, F 23, F 24, T 25, T 26, F 27, T 28, T 29, T 30, T 31, T 32, F 33, T 34, T 35, F 36, F 37, T 38, T 39, T 40, F
2005 Shenzhen Accounting Qualification Examination <<Accounting Fundamentals>> Mock Paper II
A single multiple choice question (1 point each, ***40 points)
1 Accounting object is ( ).
A, the production and operation process B, all economic activities of an enterprise C, the quantitative aspects of the movement of funds D, the elements of accounting
2 The starting point of an accounting system is ( ).
A, filling out and reviewing accounting documents B, setting up accounting accounts and accounts C, registering books of accounts D, accounting forecasts
3 The recording of accounting transactions in China has been formed during the period of ( ).
A, Eastern Zhou Dynasty B, Qin Dynasty C, Yin and Shang Dynasty D, Northern Song Dynasty
4 The two different bases of accounting, accrual and cash basis, are based on ( ).
A, accounting installment assumptions B, accounting entity assumptions C, monetary measurement assumptions D, constant currency assumptions
5 In order to match revenues with corresponding expenses for each accounting period and to correctly compute profit and loss, an enterprise must use ( ) as the basis of bookkeeping.
A, the matching principle B, the historical cost principle C, the comparability principle D, the accrual principle
6 The following expenditures are not capital expenditures ____
A, expenditures for the purchase of machinery and equipment, housing, and trademark rights B, expenditures for the purchase of transportation, insurance, handling charges, and customs duties on materials
C, expenditures for the purchase of treasury bills, listed company stocks D, interest on borrowings before the construction project reaches the state of intended use
7 Unless otherwise provided by the state, the book value of property and materials shall not be adjusted for changes in market value. This mainly reflects the accounting ( )
A, the principle of consistency B, the principle of comparability C, the principle of matching D, the principle of historical cost valuation
8 each accounting subject should be in accordance with the provisions of the national unified accounting system to organize accounting, accounting information provided with comparability, is ( ) requirements.
A, the principle of policy B, the principle of comparability C, the principle of consistency D, the principle of relevance
9 head of the unit is responsible for the authenticity and completeness of the unit's accounting work and accounting information, reflecting the ( ).
A. Accrual system B. Matching principle C. Consistency principle D. Objectivity principle
10 ( ) assumptions are made to facilitate the correct calculation of the enterprise's income, expenses, and profit and loss as a prerequisite
A. Accounting entity B. Going concern C. Accounting period D. Currency measurements
11 To adequately provide for all losses, and never to anticipate gains, reflects the ( ) principle is ( )
A, the principle of historical cost B, the principle of materiality C, the principle of accrual D, the principle of prudence
12The following are assets ( )
A, the value of assets to be carried forward B, medical expenses advanced to employees C, undistributed profits D, the cost of carrying forward sold products
13An economic operation occurs that causes an an increase or decrease between the relevant items of assets and liabilities, i.e. ( ).
A. Inventories and bank deposits increase or decrease by the same amount B. Taxes payable and revenue increase by the same amount
C. Accounts payable and projected liabilities decrease by the same amount D. Accounts receivable and taxes payable increase or decrease by the same amount
14 The "Accumulated Depreciation, Provision for Bad Debts "account by purpose and structure classification belongs to ( ).
A. Asset accounts B. Liability accounts C. Allowance adjustment accounts D. Expense accounts
15 The following specific guidelines are temporarily implemented in listed companies ( ).
A, Construction Contracts, Investments, and Revenue Guidelines B, Accounting Policies, Changes in Accounting Estimates, and Corrections of Accounting Errors Guidelines, Non-Monetary Transactions
C, Foreign Currency Translation Guidelines, and Guidelines for Business Combinations D, Statement of Cash Flows, and Guidelines for Debt Restructurings
16 The ending balances and the direction of the profit and loss accounts are shown in ( ).
A. usually have debit balances B. some have debit balances C. usually have credit balances D. no balance at the end of the period after the carryover
17 The most important basis for asset measurement is ( )
A. cash cost B. historical cost C. current market value D. net realizable value
18The following are pooled allocation accounts ( ).A. Manufacturing overhead B, Administrative expenses C. Accumulated depreciation D. Accruals
19 When an error is found in a book entry before the closing of the accounts and there is no error in the journal vouchers, a correction should be made by ( ).
A. Underline Correction Method B. Red Letter Correction Method C. Supplemental Entry Method D. Blue Letter Correction Method
20 When an enterprise deposits cash in the bank, the bookkeeping voucher to be filled out is ( ).
A. Bank Deposit Receipt Voucher B. Bank Deposit Payment Voucher C. Cash Receipt Voucher D. Cash Payment Voucher
21The following taxes are not accounted for under the account of "Taxes Payable" are ( )
A. Consumption Tax, Income Tax, Urban Construction Tax B. Vehicle and Vessel Usage Tax, Property Tax, Stamp Duty, Deed Duty, Arable Land Occupation Tax
D, Resource Tax, Land Use Tax
22The most basic and core content of the bookkeeping voucher is ( )
A, Accounting Entry B, Summary of Economic Operations C, Name of the Bookkeeping Voucher D, Attachment to the Original Voucher
23The following belong to the accounting account of the administrative unit ( )
A, Sales Tax B, Fiscal Specialty Payable Taxes B. Amounts due to fiscal accounts C. Accounts receivable D. Intangible assets
24The following original vouchers are foreign original vouchers ( ).
A, product warehousing list, material receipt B, payroll summary table C, issued materials summary table D, bank collection notice
25 enterprise according to the plan of withholding should be borne by the current month's enterprise management fee but has not yet been paid for the cost of repair of fixed assets 800 yuan, its accounting treatment for
A, debit: Withholding Expenses 800 yuan credit: administrative expenses 800 yuan B, debit: Administrative Expenses 800 Yuan Credit: Withholding Expenses 800 Yuan
C. Debit: Manufacturing Expenses 800 Yuan Credit: Withholding Expenses 800 Yuan D. Debit: Withholding Expenses 8 ( ).
A Debit: Withholding Expenses $3000 Credit: Bank Deposit $3000 B Debit: Administrative Expenses $3000 Credit: Bank Deposit $3000
C Debit: Amortized Expenses $3000 Credit: Bank Deposit $3000 D Debit: Administrative Expenses $3000 Credit: Amortized Deposit $3000
26、The following are interim reports ( ）
26、The following are interim reports ( ) . p>
A, cash flow statement B, profit distribution statement C, balance sheet and income statement D, segment statements (regional segments)
27 Preparation of bookkeeping vouchers, the 19,500 yuan was incorrectly recorded as 15,900 yuan and has been recorded in the accounts, should be corrected ( ).
A. Underline correction method B. Red-letter correction method C. Supplementary entry method D. Red-letter elimination method
28 The general ledger book is generally used ( ).
A, stapled three-column B, loose-leaf multi-column C, quantity and amount D, loose-leaf column type
29 should be signed or stamped on the books when the books are opened is ( ）
A, the person in charge of the unit B, the accounting supervisor and bookkeeping staff C responsible for the accounting work of the person in charge of the accountant D, the accountant-in-chief
30 in order to correctly prepare the accounting statements and the book records A work carried out is ( ).
A. Passing B. Closing C. Transferring D. Reconciling
31The main similarity between the summary statement of accounts procedure and the summary journal voucher procedure is ( ).
A, the basis for registering the general ledger and vouchers set up the same requirements B, the method of summarizing the vouchers and vouchers of the same accounting entries C, vouchers need to be summarized and the same bookkeeping steps D, the same format of the summary vouchers
32, the scale of production and operation in the, the volume of economic business units, the application of the ( ）.
A, the summary statement of accounts processing procedures B, the journal general ledger accounting procedures
C, summary voucher accounting procedures D, bookkeeping voucher accounting procedures
33 summary voucher accounting procedures generally require that all summary transfer vouchers in the account correspondence is ( ).
A, a debit or a debit and a credit B, a debit and a credit or a debit and a credit C, a debit and a credit and a credit and a debit and a credit D, a debit and a credit
34 In accounting practice, the combination of the sequential account and the ledger is known as the ( ).
A, journal entries B, transfer journals C, joint ledgers D, special journals
35 The advantage of the summary account chart accounting procedure is ( ).
A ability to clearly reflect the correspondence between accounts B