According to the current situation, due to the impact of the epidemic, many junior accounting candidates have chosen to take the exam in 2021. Now some candidates have started preparing for the exam in advance. Next, the Deep Space Network will release Here are a few test questions for you to practice and enhance your impression.

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Junior Accounting Exam Question Training

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"Basics of Economic Law" | Multiple choice questions

One *** 5 questions~

1. According to the provisions of the "Provisional Regulations on Real Estate Tax", among the following items , those that meet the requirements for property tax taxpayers are ().

A. If the property rights of a house are surrendered, the beneficiary shall be the taxpayer

B. If the property rights of the house are surrendered, the property owner shall be the taxpayer

C. House If the property rights are not determined, the real estate custodian or user shall be the taxpayer

D. If the property owner is not located where the property is located, the real estate custodian or user shall be the taxpayer

2. The following Among bank cards, credit cards include ( ).

A. Credit card

B. Debit card

C. Stored value card

D. Quasi-credit card

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3. Accounting positions can include (　).

A. Accounting department head

B. Cashier

C. Employee salary accounting

D. General ledger

A. The period of limitation of ordinary actions is calculated from the date when the obligee knows or should know that the right has been damaged and the obligor

B. The period of limitation of ordinary actions is calculated from the date that the right is infringed.

C. The filing of a lawsuit is the cause of suspension of the statute of limitations

D. The statute of limitations may be suspended only within the last 6 months of the statute of limitations

5 .If the input tax on purchased goods has been deducted and used for the following purposes, the input tax should be transferred out ().

A. For duty-free items

B. For employee holiday gift distribution

C. For continuous production of non-duty-free products

D. Abnormal loss

The answer is below

You can only read it after finishing it~

1. Answer: ACD

Analysis This question assesses the taxpayers of property tax. If the house property rights are deeded, the deedee is the taxpayer, so B does not comply with the regulations.

2. Answer: AD

Types of credit cards in test center

Analysis Credit cards include: credit cards and quasi-credit cards.

3. Answer: ABCD

Analysis Accounting positions can include: head of accounting agency or accounting supervisor, cashier property and material accounting, salary accounting, cost and expense accounting, financial cost accounting, Fund accounting, current settlement, general ledger statements, auditing, and file management. Therefore, options ABCD are correct.

4. Answer: AD

Analysis of option B: The longest statute of limitations period is calculated from the date when the rights are infringed; Option C: The filing of a lawsuit is the cause of interruption of the statute of limitations period.

5. Answer: ABD

Analysis: For purchased goods used for VAT-exempt projects, collective welfare or personal consumption, the input tax shall not be deducted, and purchases with abnormal losses Input tax on goods cannot be deducted.

Reasons for applying for the junior accounting exam

Why should you apply for the junior accounting exam?

Since the cancellation of the accounting qualification certificate, the junior accounting certificate has become a must for accountants to enter the industry. Certificate. With the development and progress of the times, in the accounting industry, it is difficult for accountants to gain a foothold in the workplace without a certificate. Although the junior accounting certificate is not very valuable, it has become the most basic requirement for accountants to enter the enterprise.

Moreover, as the competition in the industry increases, companies will use junior certificates as the most basic consideration when recruiting accounting talents. Job seekers who do not hold junior certificates will be dismissed by companies. eliminated.

What are the advantages after obtaining the certificate?

1. High degree of corporate recognition

Since the cancellation of the accounting practitioner certificate, companies have become more selective when recruiting personnel. It pays attention to whether the applicant holds a junior accounting certificate. In the accounting industry, a junior accounting certificate will be the first career starting point for accountants entering the accounting field. Only by obtaining a junior certificate can they obtain the recognition of leaders and HR, and then have There is reason to have the capital to recruit you.

2. Improve personal professional ability

Although the junior accounting exam is not very difficult and the test points are relatively basic, by studying the junior accounting course, it can also effectively improve the personal professionalism of accountants. Ability, by obtaining a junior certificate, proves that you have the ability to control the job, and also adds certain advantages to yourself in terms of employment.

3. Create more promotion opportunities

In addition to being a pass to enter the industry

, the junior accounting certificate is also As an important credential for companies to consider their employees. When you have accumulated a certain amount of experience on the job, if you want to get promoted or get a salary increase, you will need a junior certificate, and the junior certificate will become the reason for your promotion, creating more promotion opportunities for you in your future career.

Junior Accounting Scoring Rules

Junior Accounting Exam Scoring Rules

There are 24 multiple-choice questions, each question is worth 1.5 points, with a maximum score of 36 points. Scores are scored for correct selections, no points for multiple selections, wrong selections, or no selections.

There are 12 multiple-choice questions, each question is worth 2 points, with a maximum score of 24 points. 2-4 correct answers. Points will be scored if all answers are correct. There will be no points for multiple choices, few choices, wrong choices, or no choices.

There are 24 true and false questions, each question is worth 1 point, and the score is 10 points. Scores will be awarded for correct judgments, 0.5 points will be deducted for incorrect judgments, and no points will be counted for no answers. The minimum score for this type of question is not less than 0 points.

There are 15 multiple-choice questions with indefinite items, each question is worth 2 points, and the total score is 30 points. There are 1-4 correct answers, and the corresponding proportion of points will be awarded for the few choices. There will be no points for multiple choices, wrong choices, or no choices.

Tips for improving scores in the junior accounting exam

The multiple-choice questions have a low degree of difficulty and test whether candidates have a solid grasp of basic knowledge. It should be noted that you must read the question carefully, such as choosing the correct option or the incorrect option. Don't misunderstand the question requirements because of sloppiness, and you will not get points for the questions you know how to do.

Multiple-choice questions are scored only if all answers are correct. There are many interfering options, which is not easy. Be decisive when answering questions and don't change your answers frequently after you finish.

The scoring rules for true-false questions are quite special. If you get it wrong, you will get points deducted. Therefore,

steadiness is the last word. If you don’t know the questions, leave them blank. Don't answer, otherwise you will lose points if you answer incorrectly.

The strategy for indefinite multiple-choice questions is somewhat similar to that of true-false questions. It also seeks stability

. Only choose options that you can be 100% sure of, even if you can't. Get full marks and you are guaranteed to score.

Junior Accounting Exam Preparation Guide

1. Preparing for the Junior Accounting Exam, the foundation is the most important thing. During the sprint, we must also pay attention to the role of teaching materials. Return to the textbooks, consolidate the foundation, and focus on the important test points.

2. Mark the knowledge points that you do not understand. It is recommended to find the corresponding online course video, review the relevant content, and find the answer. Or you can ask for a leave of absence from the teacher to clear your doubts.

3. Sort out the key and difficult points and organize notes on the basic knowledge of basic accounting practices and economic law involved.

4. For different chapters, be sure to do questions to consolidate knowledge points. Master the correct method of answering questions and use knowledge points flexibly.

5. Review the junior accounting exam. When doing the questions, it is recommended to do typical question types. And when checking the answers after finishing, pay attention to sorting out and summarizing the ideas.

6. Be willing to give in when solving problems, and don’t hold on to difficult problems. Many students like to focus on difficult questions when doing questions. I always feel like I've solved the problem, which gives me a sense of accomplishment. However, if you think about a difficult problem for more than five minutes, it is recommended that you skip it first and choose a question type that you are more confident in completing. After all, most of the test questions are still based on basic and intermediate questions.

7. Complete the real questions carefully. It is recommended that candidates practice more on past questions, summarize the rules of the propositions, and master the methods of doing the questions. Correct incorrect questions in a timely manner and summarize correct thinking skills.

Summary of Deep Sky Network: The Junior Accounting Pre-Exam Guide is given to everyone who is preparing for the exam! I wish you all good results in the exam! Achieve your ultimate goal!