Question 1: The reason for accounts receivable is (B).

A Cash sale

B Credit sale

C Cash purchase

D Credit purchase

Question 2: D The company accepted a piece of equipment from Company A, with an original price of 50,000 yuan, a net book value of 30,000 yuan, and an appraised price of 35,000 yuan. Then when Company D accepts equipment investment, the amount recorded in the "paid-in capital" account is (35,000 yuan).

Question 3: The statement that provides the liquidity and solvency of corporate assets is (A).

A Balance sheet

B Income statement

C Cash flow statement

D Profit distribution statement

Question 4: Which of the following items does not belong to inventory (A).

A Engineering supplies

B Issuing inventory for exhibitions

C Consigning goods for sale

D Collecting goods in installments

Question 5: my country’s current corporate accounting system requires the provision of impairment provisions for eight assets including accounts receivable. The accounting principle reflected in this requirement is (D).

A Principle of Relevance

B Principle of Reliability

C Principle of Comparability

D Principle of Caution

Question 6: When long-term deferred expense items cannot benefit the enterprise in future accounting periods, the unamortized value should be transferred to (A).

A Profit and loss for the current period

B Intangible assets

C Owners’ equity

D Liabilities for the current period

Chapter 7 Question: Which of the following is a statutory public welfare fund (D).

A Make up for losses

B Convert to capital

C Reimburse employees’ medical expenses

D Improve expenditures on employee collective welfare facilities

Question 8: Cash dividends or installment bond interests obtained by an enterprise during the holding period of short-term investments, except that the short-term investment has been included in the receivable items when the short-term investment occurs, shall be accounted for (B).

A Increase investment income

B Offset short-term investment costs

C Reduce dividends receivable

D Increase capital reserves

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Question 9: An unused machine tool is sold for 8,600 yuan. The original value is 10,000 yuan. A discount of IH 2,600 yuan has been raised, and a cleaning fee of 700 yuan has been paid. The net cash flow generated from the disposal of the machine tool should be listed in the cash flow statement as (7,900 yuan).

Question 10: The basis for filling out the "undistributed profits" item in the balance sheet at the end of the year is (A).

The year-end balance of A's "Profit Distribution" account

The year-end balance of B's ??"Profit Payable" account

The debit balance of C's "Profit for the Year" account

The year-end balance of the D "surplus reserve" account

Question 11: An industrial enterprise leases packaging, and the accrual of the cost of the packaging amortized during the rental period is the person (B).

A Product sales costs

B Other business expenses

C Production costs

D Operating expenses (product sales expenses)

Question 12: On July 1, 2002, Company A purchased the bonds issued by Company B on January 1, 2002, at a price of 900 yuan each, with a face value of 1,000 yuan, a coupon rate of 3%, a term of 3 years, and one maturity. 50 bonds that pay principal and interest. Regardless of the relevant taxes paid, the discount amount of the bond investment should be (5,750 yuan).

Question 13: At the end of this period, the company should (A) prepare accounting statements for the long-term bonds payable due within one year.

A is regarded as a current liability and is reflected separately in the balance sheet

B is regarded as a long-term liability and is reflected separately in the balance sheet

C is regarded as an account payable in the balance sheet Reflected separately in the balance sheet

D is reflected separately in the income statement as a financial expense

Question 14: Under the allowance method, the company should use a special method to estimate bad debt losses. The following are not bad debt loss estimation methods: (D

A Sales percentage method

B Aging analysis method

C Accounts receivable balance percentage method

D Net Price Method

Question 15: Company A issued a 90-day commercial bill on April 15. The maturity date of the bill should be (B July). 14th).

Question 16: If the enterprise finds long-term payments for which the reason cannot be clearly identified during the cash inventory, it should be included in (C) A. Income

B Capital reserve

C Non-operating income

D Surplus reserve

Question 17: The following will not affect capital The business affected by the public housing project is (D).

Subsidiary A incurred foreign currency capital conversion differences

Enterprise B issued shares at a premium, and the premium exceeded the issuance expenses

Subsidiary C accepted capital donations

Enterprise D accepts foreign currency capital investment, and the contract does not have an agreed exchange rate

Question 18: During the period when prices continue to rise, which of the following inventory valuation methods can make the ending inventory value closer to the ending current rate; which one is ( A ).

A First in first out method

B Individual pricing method

C Weighted average method

D Last in first out method

Question 19: A company received a bill for selling products on April 1, 2003, with a face value of 600,000 yuan and a term of 6 months. On July of that year, the company discounted the note at a discount rate of 4%. Then the amount of the impact on the company's monthly profit and loss after the discount business occurs is (C 6,000 yuan).

Question 20: Among the following differences between corporate accounting profits and tax income, which ones are timing differences? Yes(B).

A Interest income from the purchase of treasury bonds

B Provision for inventory depreciation losses

C Tax late payment fees

D Exceeding tax calculation Wage Standards and Excessive Wages

Question 21: Among the following statements about income tax, the correct one is (A).

A Income tax is an expense of the enterprise

B Income tax is an element of profit distribution

C The deferred tax recognized under the deferred method is An asset of the enterprise

The deferred tax recognized under the D debt method is a liability of the enterprise

Question 22: The enterprise’s correct accounting for sales discounts occurred The solution is (A).

A Directly offset the current product sales revenue

B Treat it as a financial expense

C Increase product sales cost

D Treat it as an operating expense Solution

Question 23: When a company purchases goods from other places, the payment needs to be paid immediately. The settlement method that can be adopted at this time is (D).

A Check settlement

B Bank cashier's check settlement

C Commercial draft settlement

D Bank draft settlement

Question 24: Among the cash flows generated by the following economic businesses, which one belongs to "cash flows generated by investing activities" (C).

A Cash flow generated from financing leased fixed assets

B Cash flow generated from paying operating lease expenses

C Cash flow generated from obtaining bond interest income Cash flow

D Cash flow generated by paying bond interest

Question 25: Among the following transfer settlement methods, which one can only be used for intra-city settlement (B)

B check settlement

C entrusted collection settlement

D bank draft settlement

Question 26: If a held-to-maturity investment is reclassified as an available-for-sale financial asset, the correct treatment method for the difference between the book value and the fair value of the held-to-maturity investment on the reclassification date is (A)

A Included in capital reserves

B Adjustment of investment income

C Included in current profits as gains and losses from changes in fair value

D Adjustment of held-to-maturity investments Impairment provision

Question 27: An inventory is exchanged for a piece of equipment. Both assets have active trading markets and their fair values ??are equal. If the transaction has commercial substance, the amount of the assets exchanged will be The entry value is (C)

The book value of the assets exchanged by A

The fair value of the assets exchanged by B

The fair value of the assets exchanged by C + the amount due Relevant taxes paid

D Book value of the assets exchanged + relevant taxes payable

Question 28: Accounting uses (C) as the main unit of measurement.

A Working hours

B Labor costs

C Currency

D Physical objects

Question 29: Used The accounting voucher that records and proves the occurrence or completion of economic business, clarifies economic responsibilities, and serves as the basis for accounting is (C).

A payment voucher

B payment voucher

C original voucher

D accounting voucher

No. Question 30: Summary accounting statements and unit accounting statements are the classification of accounting statements according to (A).

A preparation unit

B accounting entity

C reporting object

D economic content reflected

Question 31: Accounting should be based on actual transactions or events and truthfully reflect the financial status, operating results and cash flow of the enterprise. This is accounting (C).

A Principle of comparability

B Principle of robustness

C Principle of objectivity

D Principle of relevance

Question 32: The composition of owners' equity of a certain enterprise on January 1, 2008 is as follows: paid-in capital of 15 million yuan, capital reserve of 1 million yuan, surplus reserve of 3 million yuan, and undistributed profits of 2 million yuan. The total profit realized in 2008 was 6 million yuan, and the corporate income tax rate was 25%. Assuming that there are no tax adjustments and other factors, the company's distributable profit on December 31, 2008 was (6.5 million) yuan.

Question 33: A joint-stock company reduces its capital by acquiring the company's shares after approval in accordance with legal procedures. If the price paid to repurchase the shares is less than the total face value of the shares, the book balance of the canceled treasury shares will be equal to The difference in reduction of equity capital shall be included in (C).

A Surplus reserve

B Non-operating income

C Capital reserve

D Undistributed profits

Question 34: An enterprise had the following business in 2008: using bank deposits to purchase 5 million yuan of treasury bonds due to mature in 2 months, repaying accounts payable of 2 million yuan, paying wages to production personnel of 1.5 million yuan, and purchasing a fixed amount of 3 million yuan. Ten thousand yuan. Assuming that other factors are not taken into account, the amount of the "cash payment for purchasing goods and receiving services" item in the company's 2008 cash flow statement is (2 million) yuan

Question 35: Among the following items, which should What is recognized as investment gain or loss is (B).

A Impairment losses on long-term equity investments

B Net gains and losses on disposal of long-term equity investments

C Amount of change in fair value of trading financial assets at the end of the period

D pays expenses directly related to obtaining long-term equity investment

Question 36: The interactive allocation of auxiliary production cost interactive allocation method means that the auxiliary production cost must first be allocated within the enterprise (A)

A Allocation between the auxiliary production workshop

B Allocation between the auxiliary production workshop and the sales department

C Allocation between the auxiliary production workshop and the basic production workshop

Distribution between D auxiliary production workshop and administrative department

Question 37: A company undertook an equipment installation service in October 2007. The total revenue from the labor contract was 2 million yuan. It is estimated that the contract The total cost is 1.4 million yuan. The contract price has been collected when the contract was signed, and the labor income is recognized using the completion percentage method. In 2007, labor service income of RMB 800,000 has been recognized. As of December 31, 2008, the cumulative completion progress of this labor service was 60%. The labor service income that the enterprise should recognize in 2008 is (400,000 yuan).

Question 38: A company uses planned cost accounting for materials. On December 1, 2008, the planned cost of the materials on hand was 4 million yuan, and the credit balance of the material cost difference was 60,000 yuan; the planned cost of the materials put into storage this month was 20 million yuan, and the debit balance of the material cost difference was 120,000 yuan. ;The planned cost of issuing materials this month is 16 million yuan. The actual cost of the company's materials on hand as of December 31, 2008 was (8.02) million yuan.

Question 39: A company purchased a piece of equipment on December 31, 2007, with an entry value of 2 million yuan, an estimated service life of 10 years, an estimated net residual value of 200,000 yuan, and the adoption period Depreciation is calculated using the averaging method. There were signs of impairment on the equipment on December 31, 2008, and the recoverable amount was estimated to be RMB 1.2 million after testing. The book value of the equipment on December 31, 2008 should be (1.2 million) yuan.

Question 40: Company A and Company B are both general taxpayers of value-added tax. Company A entrusts the company to process a batch of semi-finished products that are subject to consumption tax, and then recovers them for use in the continuous production of taxable consumer goods. Company A issued the actual cost of raw materials of 2.1 million yuan, and paid a processing fee of 60,000 yuan, a value-added tax of 10,200 yuan, and a consumption tax of 240,000 yuan. Assuming that other related taxes and fees are not taken into account, the recorded value of the semi-finished products recovered by Company A is (2.16) million yuan.

Question 41: Company A purchased the bonds issued by Company B on January 1, 2008 on July 1, 2008, and the payment price was 21 million yuan (including the interest payment period that has expired but has not yet been collected) bond interest of RMB 400,000), and an additional transaction fee of RMB 150,000. The face value of the bond is 20 million yuan. The annual coupon rate is 4% (the coupon rate is equal to the actual interest rate), and interest is paid every half year. Company A classifies it as a trading financial asset. The investment income that Company A should recognize for this trading financial asset in 2008 was (250,000 yuan).

Question 42: A company borrowed 600,000 yuan from the bank on July 1, 2008, with a term of 6 months and an annual interest rate of 6%. The principal will be repaid upon maturity, and interest will be accrued monthly and quarterly. Pay interest. The interest accrued by the company on July 31 was (0.3) million yuan.

Question 43: Among the following items, which one is the cumulative original voucher (C).

A Material Picking List

B Incurred Material Summary Table

C Limit Picking List

D Wage Settlement Summary Table

Question 44: A company sold a batch of goods on credit on August 1, 2008. The selling price was 120,000 yuan (excluding VAT), and the applicable VAT rate was 17%.

The stipulated cash discount conditions are 2/10, 1/20, n/30, and the value-added tax is taken into account when calculating the cash discount. The customer paid off the goods on August 15, 2008, and the company received a payment of (138,996) yuan.

Question 45: A company transferred an old piece of equipment for a price of RMB 560,000 and incurred cleaning costs of RMB 20,000. The original value of the equipment was 600,000 yuan, and depreciation of 100,000 yuan has been made. Assuming that other factors are not taken into account, the amount of the current profit and loss affected by the sale of this equipment is (4) million yuan.

Question 46: Among the following items, which should be included in management expenses is (A)

A. Start-up expenses during the preparation period

B. Estimated product quality Guaranteed losses

C Salaries of production workshop managers

D Fixed asset repair costs of dedicated sales agencies

Question 47: Among the following items, which one should not What is listed in the "operating income" item of the income statement is (A).

A Government subsidy income

B Equipment installation labor income

C Sales income from repair products

D Fixed asset rental income

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Question 48: The total profit of a certain enterprise in 2008 was 18 million yuan, of which 2 million yuan was the interest income from government bonds this year, and 60,000 yuan in late tax fees has been included in non-operating expenses; the corporate income tax rate is 25%. Assuming that other factors are not considered, the company's income tax expense in 2008 was (4.015) million yuan.

Question 49: The balance of a company's surplus reserve at the beginning of the year is 500,000 yuan, the total profit for the year is 6 million yuan, and the income tax expense is 1.5 million yuan. The statutory surplus reserve is withdrawn at 10% of the net profit. , and converted the surplus reserve of 100,000 yuan into capital. The year-end balance of the company's surplus reserve is (850,000 yuan).

Question 50: On January 5, 2008, Company A paid a price of 20 million yuan to purchase 30% of the shares of Company B, intending to hold them for a long time. It also paid relevant taxes and fees of 200,000 yuan. The fair value of Company B's identifiable net assets is 120 million yuan. After Company A obtains investment, it will have a significant influence on Company B. Assuming that other factors are not taken into account, the amount of profit affected by Company A's investment confirmation is (15.8 million) yuan.

Question 51: Among the following, the methods that can be used to determine the completion progress of the services provided are (ABD).

A Determined based on the measured amount of work completed

B Determined based on the proportion of the cost incurred to the estimated total cost

C Determined based on the amount already received Calculate and determine the amount as a proportion of the total contract amount

D Calculate and determine based on the proportion of the labor services provided to the total amount of labor services to be provided

Question 52: The following is about the accrual of depreciation for fixed assets The correct expression is (AC).

A Fixed assets that are scrapped in advance will no longer be depreciated

B The depreciation method of fixed assets shall not be changed once determined

C has been fully depreciated but continues to be used The fixed assets of D will no longer accrue depreciation

D's self-built fixed assets shall accrue depreciation from the time of completion of the final accounts

Question 53: The following reconciliation work belongs to the enterprise accounts Account verification includes (AD).

A. Reconciliation between the general ledger and the corresponding detailed ledger

B Reconciliation between the bank deposit journal and the bank statement

C. The creditor's rights and debts detailed ledger and the counterparty's book records Reconciliation

Reconciliation between the inventory detailed accounts of the D accounting department and the detailed accounts of the inventory custody department

Question 54: Among the following items, which ones affect the amount of the "income tax expense" item in the income statement (ABC

A Current income tax payable

B Deferred income tax income

C Deferred income tax expenses

D Individuals withholding and paying Income tax

Question 55: Among the following items, industrial enterprises should recognize (A) as other business income

A income from external sales of materials

BIncome from the sale of patent ownership

C Net income from the disposal of business buildings

D Income from the transfer of trademark use rights

Question 56: The following accounting treatment of intangible assets Among the statements, the correct one is (BD).

A Intangible assets should be determined with estimated service life and amortized in installments

B Self-use land use rights obtained with compensation should be recognized as intangible assets.

C All expenditures during the development phase of internal R&D projects should be recognized as intangible assets

D Once the impairment loss of intangible assets is recognized, it shall not be reversed in subsequent accounting periods

Question 57: Among the following items, the ones that should be included in financial expenses are (BCD)

The handling fee paid by company A for issuing shares

The bank acceptance bill paid by company B. Fee

Cash discount obtained by enterprise C when purchasing goods

Cash discount incurred by enterprise D when selling goods

Question 58: Among the following items, which one belongs to Cash flows from financing activities (ACD).

A Cash paid to distribute dividends

B Cash paid to settle accounts payable

C Cash paid to repay bond interest

D Cash paid to repay long-term borrowings

Question 59: Among the following items, the ones that should be included in the "Asset Impairment Loss" item of the income statement are (BC

A Raw material inventory loss

B Impairment losses on fixed assets

C Impairment losses on accounts receivable

D Net losses on disposal of intangible assets

Chapter 60 Question: Among the following items, the ones that need to be transferred to the "Profit Distribution - Undistributed Profit" account at the end of the year are (ABCD)

A Profit for the current year

B Profit distribution - Cash dividends payable

C Profit distribution - making up for losses with surplus reserve

D Profit distribution - withdrawing statutory surplus reserve

Question 61: Which of the following , those that affect the company's operating profit include (ABD)

A Loss on the sale of raw materials

B Provision for impairment of intangible assets

C Public welfare donation expenditure<. /p>

D Loss on sale of trading financial assets

Question 62: Regarding probability, the following statement is correct (ABC)

A is a measure of the occurrence of a certain event. The method of possibility

B probability distribution is a mathematical model of the possibility of an uncertain event

C value is between 0 and 1

DThe probability value of all events that have not happened must be smaller than 1

Question 63: Which of the following aspects require the use of probability knowledge to analyze its uncertainty (ABC)

A. Foreign exchange trends

B Non-performing loan ratio forecast

C Securities trends

D Tax confirmation

Question 64: Under what circumstances , classical probability or prior probability methods (BD) can be applied.

A is not sure what kind of result space there is.

B The range of uncertain results is known

C Uncertain outcomes have different probabilities

D Uncertain outcomes have equal possibilities

Question 65: If the daily K-line is a long Yang line, then the highest The point represents ( BC )

A opening price

B closing price

C highest price

D lowest price

Question 66: Regarding IRR, the correct statement is (ABCD)

A can also be defined as the discount rate that makes the net present value of the investment zero

B Any discount rate that is less than the IRR will make the NPV positive, and a discount rate that is greater than the IRR will make the NPV negative

C Accept projects whose IRR is greater than the company's required rate of return, Reject projects whose IRR is less than the company's required rate of return

The calculation of DIRR only requires the identification of cash flows related to the investment opportunity and does not involve any external rate of return (such as market interest rate)

Question 67: The characteristics of the discount rate are (ABC).

A The bank discount rate uses the discounted value as the face value, not part of the purchase price

B According to bank practice, the calculation uses 360 days as the total number of days in a year instead of 365 Days

C In the calculation of the bank discount rate, the implicit assumption is that simple interest is used instead of compound interest

D In the calculation of the bank discount rate, the implicit assumption is that compound interest is used Form rather than simple interest

Question 68: The risks that financial planners need to pay attention to are (ABCD).

A Financial risk

B Exchange rate risk

C Personal risk

D Inflation risk

Chapter 69 Question: Which of the following statements about β coefficient is correct (ABD).

A Beta coefficient is an indicator used to measure the extent to which a stock's return is affected by changes in the returns of the entire stock market (market portfolio)

B It can measure the impact of individual stocks Market risk (or systemic risk)

C It can measure the company's unique risk

D For the securities investment market, investment risk can be estimated by calculating the β coefficient

Question 70: According to the meaning of β, if the coefficient of a certain stock is equal to 1, then (ABCD).

A Its risk is the same as the average risk of the entire stock market

B If the market return rate remains unchanged, the stock’s return rate will also remain unchanged

C Market return If the market return rate increases by 1%, the stock's return rate also increases by 1%

D The market return rate decreases by 1%, and the stock's return rate also decreases by 1%

Question 71: If If the beta coefficient of a certain stock is equal to 2, then (AB).

A The risk is greater than the average risk of the entire market

B The risk of the stock is twice the average risk of the entire market

C The market return rate increased by 1 %, the stock's return rate also increased by 1%

D The market return rate fell by 1%, the stock's return rate also fell by 1%

Question 72: There are two types of IRR Special form, respectively (CD).

A’s rate of return weighted by interest rates

B’s rate of return weighted by holdings

C’s rate of return weighted by currency

D time-weighted rate of return

Question 67: In linear regression, under the premise that the coordinates of each point are known, to obtain the equation of the regression line is to determine the (BD) of the line .

A direction

B slope

C domain

D intercept

Question 74: The following Belonging to asset pricing theory are (ABCD).

A Capital Asset Pricing Model (CAPM)

B Factor Model (FM)

C Arbitrage Pricing Theory (APT)

D Black-Scholes Model (B-S)

Question 75: Which of the following statements about the normal distribution and normal distribution estimation are correct (ABCD).

A The normal distribution is a family of distributions

B Each normal distribution differs according to their mean and standard deviation

C N(u,o 2 ), the mean and variance are the mean and variance of the population, not the mean and variance of the sample

D The parameters of the population are not known in actual problems, but the mean and standard of the sample can be used Use the difference to estimate the overall mean and the overall standard deviation

Question 76: In the income-expenditure table of financial planning, what are the expenses (ABD).

A Gasoline and maintenance costs

B Rent or loan payments

C Stock dividends

D Telephone communications

Question 77: There are (ABCD) personal liabilities.

A consumer loan

B housing loan

C vehicle loan

D education loan

Question 78 : In financial management, what are contingent liabilities (ABC)?

A Futures

B Options

C Guarantee

D Treasury Bonds

Question 79: The following statements are correct is (ACD).

A Marginal cost is the weighted average cost used when additional investment

B When various long-term funds raised by an enterprise increase in basically the same proportion, the cost of capital remains unchanged

C Enterprises cannot raise funds at a fixed capital cost

D Generally speaking, the capital cost of stocks is smaller than the capital cost of bonds

Question 80: Enterprises Both financial statements and personal financial statements are required to strictly follow a fixed format in order to facilitate auditing and better provide information to those who need information. Wrong

Question 81: Risk refers to the possibility of failure to achieve results caused by uncertainty due to expectations for future results Correct

Question 82 : The larger a stock’s beta coefficient, the smaller the risk premium compensation it requires. Error

Question 83: The sum of the squares of the deviations of a set of data is related to the data itself, but has nothing to do with the capacity of the data. Wrong

Question 84: If the price of a security fluctuates greatly, the risk of the stock is greater. At the same time, it can be known that the fluctuation of the entire securities market causes the fluctuation of the stock price. Incorrect

Question 85: Pure discount instruments (e.g., Treasury bills, commercial paper, and bankers' acceptance notes) are quoted in the market using purchase prices rather than yields.

Error

Question 86: Among the following transfer settlement methods, which one can only be used for intra-city settlement (B)

A commercial draft settlement

B check settlement< /p>

C Entrusted collection settlement

D Bank draft settlement

Question 87: If held-to-maturity investments are reclassified as available-for-sale financial assets, On the reclassification date, the correct treatment method for the difference between the book value and the fair value of the held-to-maturity investment is (A)

A included in the capital reserve

B adjustment of investment Income

C Included in current profits as gains and losses from changes in fair value

D Adjustment of impairment reserves for held-to-maturity investments

Question 88: An inventory In exchange for a piece of equipment, both assets have an active trading market and their fair values ??are equal. If the transaction has commercial substance, the recorded value of the asset exchanged is (C)

A The asset exchanged The book value of the assets exchanged out

B The fair value of the assets exchanged out

C The fair value of the assets exchanged out + the relevant taxes payable

D The assets exchanged out Book value + relevant taxes payable

Question 89: If the enterprise's closing inventory valuation is too high, it may cause (C)

A's current sales revenue will increase

B Increase in sales costs for the current period

C Increase in profits for the current period

D Decrease in income tax for the current period

Question 90: A company purchased goods on December 30, 2008 A device that does not require installation is imported and has been delivered for use. The original price of the equipment is 80,000 yuan. It is expected to be used for 5 years and has an estimated net residual value of 2,000 yuan. If depreciation is calculated using the sum-of-the-years’ digits method, the depreciation amount in the third year will be (156,000).

Question 91: Each of the following Among the items, the ones that do not belong to accounting policies are (D)

A Long-term equity investment is accounted for using the equity method

B Income tax is calculated remotely using the asset-liability-debt method

C Eligible borrowing costs are capitalized

D The depreciation life of fixed assets is estimated to be 5 years

Question 92: When an enterprise repurchases the company's shares to reduce registered capital, the actual payment The amount to be debited is (D)

A share capital

B surplus reserve

C capital reserve

D treasury shares

Question 93: At the beginning of 2008, Company A purchased 10% of the shares of Company B for long-term holding. In 2008, Company B achieved a net profit of 5 million yuan and declared a cash dividend of 2 million yuan. Ignoring the influence of other factors, the investment income that Company A should recognize for this equity investment in 2008 (200,000 yuan)

Question 94: The subsidiary account to which the company's year-end advance accounts belong has a debit balance of 3,000 yuan , the credit balance is 10,000 yuan, then the year-end balance of the advance receipts item in the balance sheet at the end of the year should be (10,000 yuan)

Question 95: When an enterprise transfers surplus reserves to capital, it is retained after the transfer The amount of surplus reserve must be less than the registered capital (25%)

Question 96: A company was sued by a customer for breach of contract in February 2002, and the plaintiff filed a claim for 150,000 yuan. On January 8, 2003, the court made a final judgment, ruling that the company should pay compensation of 100,000 yuan to the plaintiff within 30 days from the date of judgment.

In the company's 2002 financial statements published on February 27, 2003, the compensation amount should be treated as (A)

A 2002 adjustment matter

B 2002 Treatment of administrative expenses

C Treatment of non-adjustment matters in 2002

D Treatment of non-operating expenses in 2003

Question 97: Obtained from leasing intangible assets Income should be included in the income statement (B)

A "Main business income" item

B "Operating income" item

C "Investment" "Income" item

D "Non-operating income" item

Question 98: When an enterprise uses public welfare funds to purchase employee dormitories, while paying and increasing fixed assets, it should also do (A)

A debits "Surplus Reserve - Statutory Public Welfare Fund" and credits "Surplus Reserve - Discretionary Surplus Reserve"

B debits "Surplus Reserve - Discretionary Surplus Reserve" ", credit "Surplus Reserve - Statutory Public Welfare Fund"

C debit "Surplus Reserve - Statutory Public Welfare Fund", credit "Paid-in Capital"

D debit "Surplus Reserve - Statutory Public Welfare Fund", credited to "Capital Reserve"

Question 99: The taxes not included in the "Business Tax and Surcharges" item in the corporate income statement are (C)

B business tax

C value-added tax

D urban maintenance and construction tax

Question 100: The company issues shares at a premium When , the accounting treatment method for the agency issuance fee paid to the securities firm is (D)

A is included in the establishment fee

B is included in the management fee

C Included in financial expenses

D Deducted from premium income