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Answers to the 2011 Fujian Accounting Qualification Examination "Financial Regulations and Professional Ethics" questions
1. Multiple-choice questions
1. my country’s current accounting law was promulgated by ( )
A. January 21, 1985
B. December 29, 1999
p>C. October 31, 1999
D. December 31, 1999
2. Formulated by the financial department of the State Council in accordance with the procedures stipulated in the "Legislation Law" , the accounting systems and methods announced by an order signed by the head of the department belong to ( )
A. Accounting laws B. Accounting administrative regulations C. Accounting regulations D. Accounting normative documents
3. On February 15, 2006, the Ministry of Finance issued the "Accounting Standards for Business Enterprises - Basic Standards" in Beijing, which will be effective from ( ).
A. July 1, 2006
B. January 1, 2007
C. January 1, 2008
< p>D. January 1, 2009.4. In accordance with the provisions of the "Accounting Law", the person in charge of the unit should ( ) in the financial accounting reports provided to the outside world.
A. Signature
B. Signature or seal
C. Seal
D. Signature and seal
5. The accounting information provided by the enterprise should reflect all important transactions or matters related to the enterprise's financial status, operating results, cash flow, etc., which is a requirement of the () principle.
A. Relevance
B. Clarity
C. Authenticity
D. Importance
6. The same or similar transactions or events occurring in different periods of the same enterprise shall adopt consistent accounting policies and shall not change them at will. If changes are really needed, they should be stated in the notes. This is a requirement of the ( ) principle.
A. Comparability
B. Timeliness
C. Relevance
D. Substance over form
7. The content and results reflected in the accounting data are consistent with the actual economic business content and results of the unit, indicating that the accounting data has ( ).
A. Authenticity
B. Completeness
C. Comparability
D. Timeliness
8. The business revenue and expenditure of a foreign-invested enterprise are mainly in US dollars, and there is also a small amount of RMB. According to the "Accounting Law", in order to facilitate accounting, the unit can use ( ) as the accounting standard currency, but the financial accounting report prepared It should be converted into RMB.
A.RMB
B.RMB and USD
C.EUR
D.USD
9 . For original vouchers with inaccurate or incomplete records, accountants should ( ).
A. Refuse to accept, report to the leader and ask for the reason to be found out.
B. Return it and require the handling personnel to make corrections and additions in accordance with the provisions of the national unified accounting system.
C. It should be destroyed and reported to the leadership to find out the reasons.
D. If you refuse to accept it, you cannot allow the handling personnel to make corrections or additions
10. Among the following items, the accounting voucher for () does not need to be accompanied by the original voucher.
A. Checkout and error correction
B. Procurement business
C. Debt settlement
D. Collection business
11. The object of internal accounting supervision is the unit ( )
A. Accounting organization
B. Accounting personnel
C. Economic activities< /p>
D. Person in charge of the unit
12. Which of the following does not fall within the basic requirements of the unit’s internal accounting supervision system ( )
A. Decision-making and execution of major economic matters The mutual supervision and mutual restriction procedures should be clear
B. The methods and procedures for regular internal audit of accounting materials should be clear
C. The responsibilities and authorities of personnel related to accounting matters should be clear< /p>
D. The accounting file management system should be clear
13. The auditing, taxation, securities supervision, People's Bank of China, and insurance supervision departments, in accordance with the prescribed responsibilities and authority according to law, may review the records of relevant units. ( ) Implement supervision and inspection.
A. Accounting information
B. Accounting behavior
C. Economic activities
D. Accounting personnel
14. If a person holding an accounting qualification certificate leaves his or her accounting position for more than ( ) months, he or she should register with the accounting qualification management agency where he or she was originally registered.
A. 6
B. 4
C. 3
D. 1
15. The following The position setting does not comply with the regulations ( ).
A. Accounting file keeping and revenue registration
B. Financial supervisor and general ledger registration
C. Cashier and accounting file keeping
D. Financial Supervisor and Auditor [page]
16. Among the following items, which one does not fall within the business scope of the accounting agency ( )
A. Providing external financial accounting reports
B. Provide tax information to the tax authorities
C. Review original vouchers, fill in accounting vouchers, register accounting books, etc.
D. Issue audit reports
17. After the accounting data is handed over, if it is found that problems occurred during the accounting work of the handover personnel, ( ) will be responsible.
A. Original transfer personnel
B. Personnel supervising the transfer at the time
C. Person in charge of the transfer
D. Accounting agency Person in charge
18. According to regulations, the cumulative time for personnel holding accounting qualification certificates to receive training (face-to-face training) per year shall not be less than ( ) hours.
A.96
B. 48
C. 32
D. 24
19. According to According to the requirements of the accounting personnel avoidance system in the "Basic Accounting Work Standards", the immediate family members of the accounting supervisor are not allowed to serve as directors of the unit ().
A. Head of accounting department
B. Internal auditor
C. Cashier
D. Audit
< p>20. According to the "Accounting Law", for those who fail to set up accounting books in accordance with the law, the financial department of the people's government at or above the county level, while ordering them to make corrections within a time limit, may impose fines on the persons directly in charge and other directly responsible persons. ( ) Yuan fine.A.1000-10000
B. 2000-20000
C. 3000-30000
D. 5000-50000
p>
21. Among the following statements about accounting records, the one that meets the requirements of the Accounting Law is ( ).
A. In ethnic autonomous areas, accounting records can only use one ethnic language commonly used in the area
B. For foreign enterprises in my country, accounting records can only use their own language
C. For foreign enterprises in my country, accounting records can be in Chinese as well as in their own language
D. For Chinese enterprises overseas, all accounting records must be in Chinese
22. Regarding the basic requirements for payment and settlement, which of the following expressions is incorrect ( )
A. Bills and vouchers printed in accordance with the unified regulations of the People's Bank of China and settlement regulations must be used Vouchers
B. The signatures and seals on the bills and settlement vouchers must be signed and stamped
C. The amounts in the bills and settlement vouchers are recorded in Chinese capital letters and Arabic numerals at the same time. The two must be consistent
D. The amount of the bill and settlement voucher, the date of issuance or issuance, and the name of the payee must not be changed
23. If the bill issuance date is February On the 20th, fill in the requirements according to the specifications, the capital letters should be ( ).
A. February 20th
B. February 20th
C. Zero February 20th
D. Zero two months and zero twenty days
24. When a depositor opens a deposit account, the approval system is not required ( )
A. Basic deposit account
B. Temporary deposit account
C. Open a special deposit account for the budget unit
D. Open a temporary deposit account due to registration and capital verification
25 , Unless otherwise specified, a depositor who opens a corporate bank settlement account can only use the account to handle payment business after ( ) working days from the date of opening.
A. 3
B. 5
C. 10
D. 15
26. Deposit People who need to handle daily transfer settlement and cash receipts and payments should open ( ).
A. General deposit account
B. Basic deposit account
C. Special deposit account
D. Temporary deposit account
p>
27. The depositor applies to open a general deposit account due to borrowing or other settlement needs, the number ( ).
A. Only one can be opened
B. No more than two
C. No more than three
D. None Restrictions
28. Regarding the use of personal bank settlement accounts, which of the following expressions is incorrect ( )
A. Personal bank settlement accounts are used for personal transfers, payments and cash deposits and withdrawals
B. Personal bank settlement accounts have ordinary transfer settlement functions
C. Credit instruments such as checks cannot be used through personal bank settlement accounts
D. Insurance claim payments It can be transferred to a personal bank settlement account
29. When filling in the amount of the bill, such as ￥20050.37, the Chinese capital should be written as ( )
A. Twenty thousand five hundred yuan and three jiao seven. Divide
B. RMB 20,000, 51 yuan and 30,7 cents
C. RMB 20,500 and 30,7 cents
< p>D. RMB 200,500 and 30.7 cents30. Among the following, the basic party to the bill is ( )
A. The drawer
B. Acceptor
C. Guarantor
D. Endorser
31. The payment period for bank cashier's check is from Prompt the payer for payment within ( ) from the date of issue. ,
A. 10 days
B. One month
C. Two months
D. Six months
32. Among the following statements about bills, which one is incorrect ( )
A. In my country, bills include bank drafts, commercial bills, checks and cashier's checks
B. A bill is issued by the drawer in accordance with the law and agrees that he or the payee shall unconditionally pay a certain amount of securities to the payee or holder when the bill is presented or on a specified date
C. The issuance, acquisition and transfer of bills should follow the principle of good faith and have real transaction relationships and creditor-debt relationships
D. my country's bills are all bearer bills and can be transferred by endorsement. To be circulated and transferred
33. Among the following matters, the matters that are not required to be recorded on the bank draft are ( )
A. Unconditional payment commitment
B. Date of payment
C. Determined amount
D. Name of payer
34. Taxpayers engaged in production and business shall obtain a business license (including temporary business license) If you have a business license), you must apply for tax registration within ( ) days from the date of obtaining the industrial and commercial business license.
A. 15
B. 30
C. 45
D. 60%
35. Among the following statements about special value-added tax invoices, which one is incorrect ( ).
A. A special value-added tax invoice refers to a type of invoice specifically used to settle the sale of loaned goods and provide processing, repair and repair services”
B. Only recognized by the national tax authorities Only general VAT taxpayers can purchase special VAT invoices. Small-scale taxpayers and general taxpayers under legal circumstances are not allowed to purchase special VAT invoices.
C. Special VAT invoices are issued by the tax authorities of provinces, autonomous regions, and municipalities directly under the Central Government. Enterprises designated by the government shall print them uniformly
D. Special value-added tax invoices shall be issued using the anti-counterfeiting tax control system.
36. Regarding the requirements for issuance of invoices, which of the following statements is incorrect. Yes ( ).
A. No invoices are issued before business operations occur
|B. When issuing invoices, they should be filled in in numerical order, and all copies should be copied or printed at once. And stamp the official seal of the unit or the special seal for invoices on the invoice and deduction page
C. The invoice should be filled in Chinese
D. The time limit and place for issuing the invoice should comply with the regulations
37. The tax collection method generally applicable to taxpayers with small production scale, incomplete account books, low level of financial management and accounting, sporadic products, and dispersed tax sources is ( )
A . Collection by inspection
B. Collection by inspection
C. Collection by entrustment
D. Collection by inspection
38. Public and private accountants Being clear-headed, not greedy or taking advantage of others, abiding by laws and regulations, being honest and honest has become a conscious behavior. This is the requirement of accounting professional ethics ( ).
A. Honesty and trustworthiness
B. Objectivity and fairness
C. Adhere to standards
D. Integrity and self-discipline
39. Among the following items, the one that does not belong to the basic requirements of honesty and trustworthiness in accounting professional ethics is ( )
A. Be an honest person, tell the truth, do honest things, and do not cheat
B. Practicing prudently and putting credibility first
C. Acting in accordance with the law and being loyal to one's duties
D. Keeping secrets and not being tempted by interests)
40 Accountants must have a correct attitude and act in accordance with the law. When handling accounting matters involving the interests of all parties, they will not be influenced by others or make choices based on personal likes and dislikes. They should seek truth from facts, be impartial and maintain due independence. This is the accounting profession. Requirements of ( ) in ethics
A. Honesty and trustworthiness
B. Objectivity and fairness
C. Improve skills
D. Adhere to standards [page]
2. Multiple-choice questions
1. The financial department of the State Council can formulate and issue it on its own ( ).
A. Accounting laws
B. Accounting administrative regulations
C. Accounting regulations
D. Accounting normative documents
2. The following are accounting normative documents ( ).
A. Enterprise accounting system
B. Small business accounting system
C. Chief Accountant Regulations
D. Basic accounting work specifications
3. Those that belong to the national unified accounting system include ( )
A. Enterprise accounting system
B. Measures for the management of accounting qualifications
C. Accounting File Management Measures
D. Enterprise Accounting Standards - Basic Standards
4. The effectiveness of accounting regulations is lower than ( )
A. Constitution< /p>
B. Law
C. Accounting administrative regulations
D. Accounting analysis report
5. Article 13 of the "Accounting Law" Regulations: "( ) and other accounting materials must comply with the provisions of the national unified accounting system
A. Accounting vouchers
B. Accounting books
C. Financial accounting report
D. Accounting analysis report
6. The main matters for the financial department to supervise each unit include ( )
A. Whether to set up accounting in accordance with the law Account books
B. Whether the personnel engaged in accounting work have accounting professional and technical qualifications
C. Whether the accounting information is true and complete
D. Whether the accounting complies with the " Accounting Law and the national unified accounting system
7. Social supervision of accounting work includes ( )
A. Certified public accountants and their accounting firms shall supervise accounting work in accordance with the law. The economic activities of the entrusted unit are audited and attested
B. Securities regulatory, insurance regulatory and other departments shall supervise and inspect the accounting information of relevant units in accordance with their responsibilities and authority stipulated in relevant laws and administrative regulations.
C. Units and individuals report violations of the Accounting Law and the National Unified Accounting System
D. The financial department supervises the accounting behavior of unit accountants and accounting institutions
< p>8. Whether each unit sets up an accounting agency mainly depends on ( )A. The size of the unit
B. The complexity of economic business and financial revenue and expenditure
C. Requirements for operation and management
D. Requirements from superior departments
9. Those who serve as the person in charge of the accounting organization (accounting supervisor) must also possess ( )< /p>
A. Obtain accounting qualifications
B. Have professional and technical qualifications such as accountant or above or have engaged in accounting work for more than three years
C. Obtain a bachelor's degree< /p>
D. Obtain a college degree
10. Among the following items, persons engaged in ( ) must obtain accounting qualifications and hold accounting qualification certificates
A. Certified Public Accountant
B. Cashier
C. File Management in Accounting Organization
D. Accounting Teaching
11 , setting up accounting positions, generally ( )
A. One person with multiple posts
B. One post with multiple people
C. Multiple posts with multiple people
p>
D. One person, one post
12. Personnel holding accounting qualification certificates should register changes if ( ) occurs.
A. Change of academic qualifications
B. Change of degree
C. Change of accounting professional and technical positions
D. Receive continuing education
p>
13. The forms of legal liability stipulated in the "Accounting Law" are ( )
A. Liability for compensation
B. Joint and several liability
C. Administrative liability
D. Criminal liability
14. Among the following depositors, those who can apply for opening a basic deposit account are ( )
A. Unincorporated enterprises
B. Independently accounted subsidiaries established by units
C. Permanent establishments in remote locations
D. Private non-enterprise organizations
15 . Among the following items, those that meet the scope of use of special deposit accounts are ( )
A. Extra-budgetary funds
B. Futures trading margin
C. Grain, cotton, and oil purchase funds
D. Trust funds
16. In the case of ( ), the depositor can apply to open a temporary deposit account.
A. Registration and capital verification
B. Payment of housing funds
C. Temporary business activities in other places
D. Clearing securities transaction settlement funds
17. The scope of use of general deposit accounts includes handling depositors’ ()
A. Loan repayment
B. Party, Youth League, trade union funds, etc. Cash withdrawal
C. Transfer of loan
D. Cash withdrawal
18. The functions of bills include ( )
A. Financing
B. Settlement
C. Exchange
D. Credit
19. According to the provisions of the "Negotiable Instruments Law", the following are negotiable instruments The acts include ( )
A. Endorsement
B. Guarantee
C. Issuance of tickets
D. Preservation
20. The following matters that must be recorded in a bank draft are ( )
A. Date of issue
B. Drawer’s signature
C .Unconditional payment commitment
D. Payee name [page]
21. Regarding the requirements for handling and using checks, which of the following statements is correct ( )
A. The issuer shall not issue a check that does not match its reserved bank signature
B. If the drawer issues a bad check, the bank shall refund the check and impose a penalty of 5% of the face value but not more than 1,000 yuan. The fine
C. The holder can entrust the bank with the account to collect the payment or directly prompt the payer for payment
D. The issued check should be filled out with carbon ink or ink, People's Bank of China Unless otherwise specified.
22. The circumstances under which taxpayers should change their tax registration include ( )
A. Change the production and operation mode or business scope
B. Change the affiliation
C. Change or increase or decrease the bank account number
D. Change the production and operation period
23. The main forms of tax declaration are ( )
A. Direct declaration
B. Entrusted declaration
C. Data message declaration
D. Mail declaration
24. The following are The tax collection methods in my country include ( )
A. Inspection and collection
B. Withholding and payment
C. Collection and payment
D. Entrust collection on behalf of the taxpayer
25. The following situations are under which the tax authorities have the right to assess taxpayers’ taxes: ( )
A. The tax calculation basis declared by the taxpayer is obvious On the low side without justifiable reasons
B. Destroying account books without authorization or refusing to provide tax information
C. Taxpayers engaged in production and business operations who fail to handle tax registration in accordance with regulations and taxpayers operating temporary operations
D. Incurring tax obligations, failing to file tax returns within the prescribed time limit, being ordered by the tax authorities to file a tax return within a time limit, and failing to file a tax return within the time limit
26. my country The main contents of accounting professional ethics include ( )
A. Dedicated to one’s job, honest and trustworthy
B. Integrity, self-discipline, objectivity and fairness
C. Adherence to standards , Improve skills
D. Participate in management and strengthen services
27. The basic requirements for adhering to the standards are ( )
A. Be familiar with the standards
B. Implementation standards
C. Prudent practice
D. Supervision according to law
28. The main contents of accounting professional skills include ( )
A. Basic professional knowledge
B. Ability to proactively update knowledge
C. Organization and coordination ability
D. Ability to provide accounting information
29. The standards referred to in "Adhere to the Standards" in the Accounting Professional Ethics Code not only refer to accounting standards, but also include ( )
A. Accounting Law
B. Accounting Administration Regulations
C. National unified accounting system
D. Legal systems related to accounting work
30. The main differences between accounting professional ethics and accounting legal systems are ( )
A. Different natures
B. Different scopes of action
C. Different implementation forms
D. Different implementation guarantee mechanisms
3. True or False Questions:
1. The "Enterprise Financial Accounting Reporting Regulations" came into effect on January 1, 2006. ( )
2. The "Accounting Law" stipulates: The person in charge of the unit's accounting department is responsible for the unit's accounting work and the authenticity and completeness of accounting materials. ()
3. Accounting calculations must be based on the actual economic activities of each unit during the production and operation or budget execution process, including the economic activities that cause or do not cause changes in funds. ( )
4. The closing balance and impairment of marketable securities are also part of accounting. ( )
5. For entities whose business revenue and expenditure are mainly in currencies other than RMB, the financial accounting reports prepared by them should be converted into RMB. ( )
6. In order to improve work efficiency, with the approval of the person in charge of the unit's accounting department, cashiers can concurrently take on the responsibility of keeping accounting files and registering creditor's rights and debt accounts. ( )
7. After the handover of the work of the accounting personnel is completed, in order to clarify the responsibilities, the takeover personnel should establish separate account books. ( )
8. Personnel in the archives management department manage accounting files. This position is not an accounting position. ( )
9. The current "Accounting Qualification Management Measures" came into effect on January 1, 2008. ( )
10. The accounting supervision system includes two levels: government supervision and social supervision. ( )
11. The accounting files of any unit must be destroyed as soon as the retention period expires. ( )
12. Accounting books include general ledger, subsidiary ledger and journal. ( )
13. Errors in the amount of the original voucher cannot be corrected and can only be reissued by the unit that issued the original voucher. Issue. ( )
14. If the act of concealing or deliberately destroying accounting vouchers, accounting books, and financial accounting reports that should be kept according to law does not constitute a crime, the financial department of the people's government at or above the county level shall notify it, and may The unit may be fined not less than RMB 5,000 but not more than RMB 100,000; the person in charge and other directly responsible personnel may be fined not less than RMB 3,000 but not more than RMB 50,000. ()
15. If the date of the bill is written in lowercase letters, the bank will accept it. However, any losses caused by this will be borne by the drawer. ( )
16. The canteen with independent accounting attached to the unit can also open a basic deposit account. ( )
17. The endorser refers to the person who is named to receive the instrument or accepts the transfer of the instrument. ( )
18. For bills transferred by endorsement, the endorsements must be continuous.
( )
19. Individual holders of bank drafts who have not opened a deposit account in a bank can present payment to any banking institution of their choice. ()
20. Crossed checks can only be withdrawn in cash and cannot be used for transfers. ( )
21. The check presentation period for payment is 10 days from the date of issue, unless otherwise stipulated by the People's Bank of China. ( )
22. If a taxpayer’s business license is revoked by the industrial and commercial administrative authorities, he shall apply to the original tax authority registration authority for cancellation of tax registration within 30 days from the date of revocation of the business license. ( )
23. When the tax authorities sell invoices, they should charge the invoice cost according to the charging standards approved by the finance and taxation departments, and issue invoices to the purchasers. ( )
24. Professional invoices are a special kind of invoices. With the approval of relevant departments, the competent departments can design their own styles and print, issue and manage them by themselves, but the invoice production supervision seal must be overprinted. ( )
25. The objects of tax declaration are taxpayers and withholding agents. ( )
26. In economic life, behaviors that do not violate the requirements of laws and regulations but violate accounting professional ethics often occur. ( )
27. Leaking secrets is not only an unethical act, but also an illegal act and a taboo in the accounting profession. ()
28. Accounting professional ethics warning education refers to discussing and analyzing typical cases of violations of accounting professional ethics and illegal accounting behaviors to obtain warnings and improve legal awareness, accounting professional ethics concepts and identification. A kind of education of right and wrong abilities. ()
29. Accountants do not delve into business and do not strengthen the learning of new knowledge, resulting in work errors and lack of ability to do their jobs. This is a behavior that violates both accounting professional ethics and the accounting legal system. ( )
30. The accounting legal system is the minimum requirement for accounting professional ethics.
( ) [page]
Answers to the "Financial Regulations and Accounting Professional Ethics" test questions of the 2012 Accounting Practitioner Examination in Fuzhou City, Fujian Province
1. Single-choice questions
1C 2C 3B 4D 5D 6A 7A 8D 9B 10A
11C 12D 13A 14A 15C 16D 17A 18D 19C 20B
21C 22B 23D 24D 25A 26B 27D 28C 29D 30A
31C 32D 33B 34B 35C 36B 37A 38D 39C 40B
2. Multiple choice questions
1CD 2ABD 3ABCD 4ABC 5ABC
6ACD 7AC 8ABC 9AB 10BC
11ABD 12ABCD 13CD 14ABCD 15ABCD
16AC 17AC 18ABCD 19ABC 20ABCD
21ACD 22ABCD 23ACD 24ABCD 25ABCD
26ABCD 27ABD 28ABCD 29ABCD 30ABCD
< p>3. True or False Questions1× 2× 3√ 4√ 5√
6× 7× 8√ 9× 10×
11× 12 × 13√ 14√ 15×
16√ 17× 18√ 19√ 20×
21√ 22× 23× 24× 25√
26√ 27√ 28√ 29× 30√
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