In the junior accounting exam, because there is more than one correct answer to the multiple-choice question, many candidates will lose points in the multiple-choice question, so it has become the most difficult question type in the junior exam. Below, Deep Space Network will give you several multiple-choice questions on "Basics of Economic Law" to see how many you can answer correctly.

"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, the ones 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 right holder knows or should know that the right has been harmed 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 losses

Answers to the question

1. Answer: ACD

Analysis of this question assesses the taxpayer of property tax. If the house property rights are deeded, the deedee is the taxpayer, so B does not meet 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.