Single-choice question

1. Zotye Company is a food company, and its business license registration place is in Beijing. The business license registration place is consistent with the place of business. The following circumstances do not constitute off-site bank settlement. The account is (　).

A. The affiliated sales department that is not independently accounted for needs to open a special deposit account

B. The temporary purchase in Tianjin requires the opening of a temporary deposit account

D. To open a basic deposit account in the place of business

The correct answer is D

Answer analysis: Only when the business license registration place and the place of business operation are not in the same administrative region (across provinces, cities, and counties) and you need to open a basic deposit account, it is a non-local bank settlement account.

Multiple choice questions

2. Among the following statements, the incorrect one is (　).

A. Personal bank card accounts can be rented and lent

B. The validity period of temporary accounts shall not exceed 2 years

C. Securities transaction settlement funds , Futures trading margin and trust fund special deposit accounts are not allowed to withdraw cash

D. For exchange, you can apply to open a personal bank settlement account

Correct answer A

Answer Analysis: Bank settlement accounts cannot be rented or lent. Personal bank card accounts belong to the category of personal bank settlement accounts, so they cannot be rented or lent.

Multiple choice questions

3. According to the provisions of the bill legal system, which of the following options belongs to the broad bill (　).

A. Stocks

B. Corporate bonds

C. Invoices

D. Bills of lading

Correct answer ABCD

Answer Analysis The concept of bills can be divided into broad and narrow senses. Bills in a broad sense include various securities and certificates, such as stocks, corporate bonds, invoices, bills of lading, etc. Bills in a narrow sense include bills of exchange, cashier's checks and checks.

Single choice question

4. Bills can be transported between different places instead of currency to facilitate payment between different places, which reflects the (　) of bills.

A. Payment function

B. Exchange function

C. Credit function

D. Settlement function

Correct answer B

The answer explains the exchange function, that is, bills can be transported between different places in place of currency to facilitate payments between different places.

Multiple choice questions

5. Bill rights refer to the right of the holder to request payment of the bill amount from the bill debtor. This right includes ( ).

A. Right to request payment

B. Right to recourse

C. Right to change non-main recorded matters

D. Entrusted signing Chapter rights

Correct answer AB

Answer analysis Bill rights include payment request rights and recourse rights.

True or False Question

6. Anyone who obtains a bill by coercion shall not enjoy the rights to the bill. ( )

True

Wrong

The correct answer is True

Answer analysis of the situation in which you do not enjoy the rights to the bill after obtaining the bill: (1) To The instrument is obtained by fraud, theft, coercion or other means, or the instrument is obtained with malice knowing that the above circumstances exist; (2) The holder obtains an instrument that does not comply with the provisions of the Negotiable Instruments Law due to gross negligence.

Single-choice question

7. According to the provisions of the legal system of payment and settlement, after the instrument is lost, the person who lost the instrument can report the loss and stop payment ( ).

A. Unaccepted commercial draft

B. Check

C. Bank draft without filling in the paying agency

D. Transfer cashier's check

Correct answer B

Answer analysis Accepted commercial drafts, checks, bank drafts marked with "cash" and the agent payer, and filled with "cash" Cashier's checks marked with the mark can be reported as lost and stopped for payment.

The above are the "Basics of Economic Law" practice questions for the 2021 Junior Accountant Qualification Examination compiled by the editor. I hope it can be helpful to everyone.

At the same time, I wish all candidates can prepare carefully and pass the exam smoothly!