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2011 Heilongjiang Provincial Accounting Qualification Examination Provincial Certificate Question Bank

Hello, Accounting Network will give you answers to the 2011 Heilongjiang Provincial Accounting Qualification Examination question bank

1. Multiple choice questions:

1. According to the "Accounting Qualification Examination" The Management Measures stipulate that if a certified person leaves his or her accounting position for more than ( ) months, he or she must file a record with the accounting qualification management agency where he or she was originally registered.

A, 6

B, 4

C, 3

D, 1

Standard answer: a

Analysis: If a certified person leaves his or her accounting position for more than 6 months, he or she must fill in a registration form and submit the accounting qualification certificate to the original accounting qualification management agency for filing.

2. ( ) Responsible for accounting qualification management, accounting professional and technical qualification management, accounting personnel evaluation, commendation, rewards and punishments, accounting personnel continuing education, etc.

A. Audit department

B. Industrial and commercial department

C. Taxation department

D. Finance department

Standard answer: d

Analysis: The Ministry of Finance is responsible for the management of accounting qualifications, the management of accounting professional and technical qualifications, the evaluation and commendation of accounting personnel, rewards and punishments, and the continuing education of accounting personnel.

3. According to the provisions of the basic accounting work standards, when the person in charge of the accounting agency handles the handover procedures of accounting work, the person responsible for supervising the handover should be ( ).

A. General accounting staff

B. Person in charge of accounting work

C. Unit person in charge

D. Unit person in charge Designated personnel

Standard answer: c

Analysis: When the person in charge of the accounting agency handles the handover procedures for accounting work, the person in charge of the unit is responsible for supervising the handover.

4. The statement that reflects the current increase or decrease in each component of owner's equity during a certain accounting period is ( ).

A. Balance sheet

B. Statement of changes in owners’ equity

C. Income statement

D. Cash flow statement< /p>

Standard answer: b

Analysis: The statement of changes in owner's equity refers to a statement that reflects the current increases and decreases in each component of owner's equity during a certain accounting period.

5. If the depositor changes his name but does not change the bank and account number, he should submit an application for changing the bank settlement account to the bank within ( ) working days and provide certification documents from the relevant departments.

A, 5

B, 2

C, 30

D, 10

Standard answer: a

Analysis: If the depositor changes his name but does not change the bank and account number, he should submit an application for changing the bank settlement account to the bank within 5 working days and provide certification documents from the relevant departments.

6. The following matters that are not absolutely required to be recorded in a bank draft are ( ).

A. Determined amount

B. Payer name

C. Payment date

D. Invoice issuance date

Standard answer: c

Analysis: The absolute record items of a bank draft include ABD and the name indicating the draft; a promise to pay unconditionally; the name of the payee; and the signature of the drawer.

7. A bill issued by the drawer and entrusted to the bank to unconditionally pay a certain amount to the holder when the bill is presented is ( ).

A. Check

B. Bank draft

C. Commercial draft

D. Cashier's check

Standard answer: a

Analysis: A promissory note is a bill issued by a bank and promises to unconditionally pay a determined amount to the payee or holder when the bill is presented; a bank draft is issued by the issuing bank; commercial A bill of exchange is an instrument issued by the drawer entrusting the drawee to pay a specified amount to the payee or holder.

8. Company A paid Company B a payment of 16,000 yuan by check. When Company B prompted for payment the next day, the check was bounced because Company A's actual deposit amount was only 10,000 yuan. The amount of fine the bank should impose on Company A is ( ).

A. 300 yuan

B. 800 yuan

C. 1,000 yuan

D. 1,600 yuan

Standard answer: c

Analysis: This check is a bad check, and a fine of 5% of the face value but not less than 1,000 yuan should be imposed.

9. In order to strengthen the management of housing funds and social security funds, depositors should apply to open them in banks in accordance with the law ( ).

A. General deposit account

B. Basic deposit account

C. Special deposit account

D. Temporary deposit account

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Standard answer: c

Analysis: Both housing funds and social security funds are special deposits, and special deposit accounts should be opened.

10. The main body of internal accounting supervision of the unit is ( ).

A. Government audit department

B. Person in charge of the unit

C. Accounting organization and accounting personnel of each unit

D. Social accounting intermediary structure

Standard answer: c

Analysis: The main body of internal accounting supervision within a unit is the accounting agency and accounting personnel of each unit. [page]

11. ( ) means that the taxpayer first calculates and pays the tax by himself based on the records in the account books, and then the tax authority checks and verifies the tax. If there is any non-compliance with the tax law, the excess will be refunded and the excess will be compensated. A method of tax collection.

A. Collection by inspection

B. Collection by inspection

C. Collection by inspection

D. Collection by regular fixed amount

Standard answer: b

Explanation: Audit collection means that the taxpayer first calculates and pays taxes based on the records in the account books, and then the tax authorities audit and verify the tax. If there is any failure to comply with the tax law, then A tax collection method in which excess refunds and insufficient supplements are made. 12. Which of the following statements about bank draft is wrong ( ).

A. The payee of the bank draft is an organization or an individual.

B. If the applicant or payee is an organization, the word "cash" is not allowed to be filled in on the "Bank Draft Application Form"

C. The endorsement transfer amount of the bank draft shall not exceed the actual settlement amount of the bill issue

D. When the holder of the bill presents payment to the bank, he must also submit the bank draft and settlement notice.

Standard answer: a

Analysis: The payee of a bank draft is the issuing bank.

13. At the end of the year, the financial department of a certain company discovered that the business entertainment expenses for that year exceeded the prescribed expenditure standards, so the accounting staff, in accordance with the leadership’s intention, obtained some fake invoices and prepared to include the overrun business entertainment expenses in the list. Management expenses, accounting personnel's behavior violates accounting professional ethics ().

A. Integrity and self-discipline

B. Love and dedication

C. Participate in management

D. Adhere to standards

< p>Standard answer: d

Analysis: Adherence to standards means that accountants must strictly abide by the accounting legal system when handling business and not be influenced by the will of their supervisor or others. The most appropriate answer to this question is It's D.

14. Accountants are required to seek truth from facts and be impartial in their accounting work ().

A. Adhere to standards

B. Be objective and fair

C. Improve skills

D. Strengthen services

Standard answer: b

Analysis: The basic requirements for objectivity and fairness are to have a correct attitude, act in accordance with the law, seek truth from facts, be impartial and maintain independence.

15. Accountants should keep the business secrets they know at work in accordance with the law and shall not disclose them. This is a concrete manifestation of ( ) in accounting professional ethics.

A. Honest and trustworthy

B. Clean and self-disciplined

C. Objective and fair

D. Adhere to standards

< p>Standard answer: a

Analysis: One of the requirements for honesty and trustworthiness is to keep confidentiality and not be tempted by interests. 2. Multiple-choice questions:

16. According to the provisions of the "Accounting Law" and the "Regulations on Enterprise Financial Accounting Reports", among the following items, which are components of financial accounting reports ( ).

A. Accounting statements

B. Notes to accounting statements

C. Financial statement

D. Audit report issued by certified public accountant

Standard answer: a, b, c

Analysis: An enterprise’s financial accounting report consists of accounting statements, notes to accounting statements and financial statements.

17. The accounting legal system refers to the general term for various accounting normative documents formulated by state power agencies and administrative agencies. Among the following items, which one belongs to the accounting legal system ( ).

A. Accounting laws

B. Accounting administrative regulations

C. Accounting department rules

D. Internal supervision system formulated by the unit

Standard answer: a, b, c

Analysis: The accounting legal system includes: accounting laws, accounting administrative regulations, accounting department regulations, and accounting normative documents.

18. Among the following statements about the quality requirements for accounting information, the ones that comply with the provisions of the accounting legal system are ( ).

A. The same or similar transactions or events that occur in different enterprises should adopt prescribed accounting policies

B. Each unit must conduct accounting based on the actual economic business events< /p>

C. Enterprises should conduct accounting recognition, measurement and reporting based on the economic substance of transactions or events

D. Enterprises should be cautious in accounting and should not overestimate assets or income or underestimate liabilities. Or cost

Standard answers: a, b, c, d

Analysis: Basic regulations for assessing the quality requirements of accounting information.

19. Each unit must set up the following account books according to law ( ).

A. General ledger and journal

B. Invoice register

C. Detailed account

D. Other auxiliary account books< /p>

Standard answer: a, c, d

Analysis: Each unit should set up accounting books in accordance with the law, including: general ledger (opened according to general ledger accounts); detailed accounts (set up according to detailed accounts); Journals (including cash and bank deposit journals). Other auxiliary account books: Provisional accounts

20. Which of the following statements regarding the preparation requirements for financial accounting statements are correct ( ).

A. Enterprises should prepare financial statements on the basis of accounting installments, based on actual transactions and events, and in accordance with regulations, and prepare financial statements on this basis

B. The presentation of items should be consistent in each accounting period and must not be changed at will

C. The amounts of asset items and liability items in financial statements generally cannot offset each other

D. Current period The presentation of financial statements should at least provide comparative data for the previous comparable accounting period for all presented items

Standard answers: b, c, d

Analysis: Enterprises should continue to operate as going concerns Based on the actual transactions and events, recognition and measurement are carried out in accordance with regulations, and financial statements are prepared on this basis.

21. The financial accounting reports of each unit shall be provided to ( ) according to the specified objects.

A. This unit

B. Investors of this unit

C. Finance department

D. Taxation department

Standard answer: a, b, c, d

Analysis: The financial accounting reports of each unit should be disclosed to the unit and its relevant financial relations persons (such as investors) in accordance with the prescribed objects. , creditors) and relevant government management departments (such as financial departments, taxation departments), etc., so that relevant financial parties and government departments can understand the operation and business activities in a timely manner and make decisions accordingly.

22. The following items are non-basic parties to the instrument ( ).

A. Acceptor

B. Endorser

C. Drawer

D. Guarantor

Standard answer: a, b, c

Analysis: The basic parties to a bill are the drawer, payee and payee, and the non-basic parties are the acceptor, endorser, endorsee and guarantor.

23. Which of the following statements about bank accounts is correct ( ).

A. An unit can only open one basic deposit account in one bank

B. Cash withdrawals such as wages and bonuses can only be processed through the basic deposit account.

C. Cash deposits can be processed through general deposit accounts

D. Cash payments cannot be processed through general deposit accounts

Standard answers: a, b, c , d

Analysis: The collection and payment of funds for daily activities of depositors and the withdrawal of cash such as wages and bonuses can only be handled through the basic deposit account. General deposit accounts are used to handle loan transfers, loan repayments and other settlement funds. This account can handle transfer settlement and deposit cash, but cannot withdraw cash. An unit can only open one basic deposit account at one bank.

24. In the following description, the correct ones include ( ).

A. The bill is a negotiable security issued by the drawer in accordance with the law

B. The amount of the bill should be paid by the drawer himself or by the payer entrusted to pay

C. The bill act only includes issuance, endorsement and acceptance

D. The signature of the bill is an important condition for the validity of the bill act

Standard answers: a, b, d

Analysis: A bill refers to a document issued by the drawer in accordance with the law as stipulated in the "Negotiable Instruments Law", in which he or the payee agrees to unconditionally pay a certain amount to the payee or holder at the time of presentation or on a specified date. Negotiable securities, generally speaking, bills have the functions of credit, payment, exchange and settlement. The acts of bills include issuance, endorsement, acceptance and guarantee. The signature of the bill is an important condition for the bill to take effect.

25. According to the provisions of the "Negotiable Instruments Law of the People's Republic of China", among the following items, the items that must be recorded on a check are ().

A. Payer’s name

B. Invoice issuance date

C. Determined amount

D. Payment date

Standard answer: a, b, c

Analysis: When issuing a check, the following matters must be recorded: the word indicating "check", the authorization for unconditional payment, the determined amount, the name of the payer, and the issue of the check Date, signature of the drawer. If any item is missing, the check will be invalid. [page]

26. The following provisions regarding checks are incorrect ( ).

A. The amount of the check issued by the drawer of the check can exceed the amount actually present at the payee at the time of payment

B. A penalty of 5% of the face value of the check issued but not Penalty less than 10,000 yuan

C. The check is invalid if the amount and payee name are missing

D. Checks used to withdraw cash cannot be endorsed and transferred

< p>Standard answer: a, b, c

Analysis: The amount of the check issued by the drawer of the check shall not exceed the amount actually present at the payer's place at the time of payment, and it is prohibited to issue bad checks. Banks that issue bad checks will be fined 5% of the face value but not less than 1,000 yuan. The amount of the check and the name of the payee can be re-recorded with the authorization of the drawer.

27. The following situations can set up temporary deposit accounts: ( ).

A. Establishment of temporary institutions

B. Temporary business activities in other places

C. Futures trading margin

D. Registration capital verification

p>

Standard answer: a, b, d

Analysis: C should set up a special deposit account.

28. When taxpayers apply for tax registration, in accordance with legal provisions, they should truthfully provide ( ) and other certificates and information to the tax authorities according to different circumstances.

A. Industrial and commercial business license or other approved practice certificates

B. Relevant contracts, articles of association, and agreements

C. Unified organizational code certificate

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D Resident ID card, passport or other legal documents of the legal representative or responsible person or owner

Standard answer: a, b, c, d

Analysis: Tax payment When applying for tax registration, a person shall truthfully provide the following documents and information to the tax authorities according to different circumstances: (1) Industrial and commercial business license or other approved practice certificate; (2) Relevant contracts, articles of association, and agreements; (3) Organizational structure Unified code certificate; (4) Resident ID card, passport or other legal documents of the legal representative or responsible person or owner.

29. The following are ordinary invoices ( ).

A. Special value-added tax invoice

B. Unified commercial retail invoice

C. Commercial housing sales invoice

D. Stamps

p>

Standard answer: b, c

Analysis: Ordinary invoices are composed of industry invoices and special invoices. The former is applicable to the business operations of a certain industry, such as unified commercial retail invoices, commercial wholesale unified invoices, industrial enterprise product sales unified invoices, etc.; the latter is only applicable to a certain business item, such as advertising fee settlement invoices, commercial housing sales invoices, etc.

30. Tax registration includes ( ).

A. Establishment registration

B. Change registration

C. Cancellation registration

D Assessment of tax payable

< p>Standard answer: a, b, c

Analysis: Tax registration includes establishment of tax registration; change of tax registration; registration of suspension of business and resumption of business; registration of deregistration; registration of business inspection abroad.

31. Tax payment methods include ( ).

A. Taxpayers pay directly to the National Treasury Economic and Revenue Office

B. The tax authorities collect taxes themselves and go through the treasury procedures

C. Withholding Pay

D. Collection and payment

Standard answer: a, b, c, d

Analysis: In addition to the above four items, tax payment methods include In addition, it also includes entrusted collection

32. Among the following descriptions of accounting professional ethics, the correct ones are ( ).

A. Accounting professional ethics has extensive social nature

B. Accounting professional ethics and accounting legal system have the same scope of effect

C. Accounting Professional ethics and accounting legal systems are different in their forms of expression

D. Accounting professional ethics uses the rights and obligations enjoyed by accountants as the standard to determine whether their behavior violates accounting professional ethics

< p>Standard answer: a, c

Analysis: Accounting professional ethics has certain compulsory and extensive social nature; accounting professional ethics and accounting legal system have different scopes of action. The scope of regulation is wider than the accounting legal system; the accounting legal system uses the rights and obligations enjoyed by accountants as the standard to determine whether their behavior is illegal; accounting professional ethics uses good and evil as the standard to determine whether their behavior violates accounting professional ethics.

33. The main content of "improving skills" in accounting professional ethics includes ( ).

A. Accounting and related professional theoretical level

B. Accounting practical operation ability

C. Communication ability

D. Professional Judgment ability

Standard answer: a, b, c, d

Analysis: As far as the accounting profession is concerned, professional skills include accounting theoretical level, accounting practical operation ability, professional judgment ability, Automatically update knowledge capabilities, the ability to provide accounting information, communication skills and professional experience, etc.

34. The content of self-education on accounting professional ethics includes ( ).

A. Vocational compulsory education

B. Vocational integrity education

C. Vocational regulations education

D. Vocational honor education

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Standard answer: a, b, d

Analysis: The content of accounting professional ethics self-education includes ① professional compulsory education; ② professional honor education; ③ professional integrity education.

35. The explanation of integrity by Pan Xulun, the father of modern Chinese accounting, includes ( ).

A. Believe in your determination and keep your integrity

B. Be honest and self-disciplined and contribute to society

C. Believe in dealing with things and treat others with trust

>

D. Don’t Don't forget to “establish trust” and you will surely succeed

Standard answers: a, c, d

Analysis: Mr. Pan Xulun, the father of modern accounting in China, advocates: "Believe in your determination, trust in your conduct, trust in your dealings, trust in your treatment of others, and never Don't forget to establish your trust, and you will succeed." 3. Judgment question:

36. Conceal or deliberately destroy things that should be preserved according to law. Accounting vouchers, accounting books, and financial accounting reports shall bear legal responsibility. ( )

Standard answer: Correct

Analysis: The act of concealing or deliberately destroying accounting vouchers, accounting books, and financial accounting reports that should be kept in accordance with the law is a serious illegal act and should be borne accordingly. legal liability.

37. Units whose business revenue and expenditure are mainly in currencies other than RMB can select one of the foreign currencies, use the selected foreign currency as the accounting standard currency, and compile the accounts in the selected foreign currency. Submit unit financial accounting reports. ( )

Standard answer: Wrong

Analysis: For units whose business income and expenditure are mainly in currencies other than RMB, they can select one of the foreign currencies and use the selected foreign currency. As the standard currency for accounting, the financial accounting reports prepared should be converted into RMB.

38. Original vouchers for claims and debts that have expired but have not been settled can be destroyed with the approval of the person in charge of the unit. ( )

Standard answer: Wrong

Explanation: Original certificates of claims and debts that have expired but have not been settled must not be destroyed.

39. The financial department of the State Council and the financial department of the people's government at or above the county level shall supervise and guide certified public accountants, accounting firms and associations of certified public accountants in accordance with the law. ( )

Standard answer: Wrong

Explanation: The financial department of the State Council and the financial departments of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall supervise and supervise CPAs, accounting firms and CPA associations in accordance with the law. guide.

40. The party to the bill who exercises the right to request payment may be the guarantor or endorser who pays off the bill debt on his behalf. ( )

Standard answer: Wrong

Explanation: The holder who exercises the right to request payment can be the payee and the last endorsee on the bill.

41. Bank drafts marked with "cash" cannot be endorsed and transferred. ( )

Standard answer: Correct

Explanation: Bank drafts can be endorsed and transferred, but bank drafts marked with the word "cash" cannot be endorsed and transferred. The endorsement transfer of a bank draft shall be subject to the actual settlement amount not exceeding the amount of the bill issued. Bank drafts in which the actual settlement amount is not filled in or the actual settlement amount exceeds the invoice amount cannot be endorsed and transferred.

42. The validity period of a temporary deposit account shall not exceed 1 year. ( )

Standard answer: Wrong

Explanation: The validity period of a temporary deposit account shall not exceed 2 years.

43. The time limit for presentment for payment of a check is 10 days from the expiry date. If a check is presented for payment beyond the time limit for presentation for payment, the bank where the holder has an account will not accept it, and the payer will not pay. ( )

Standard answer: Wrong

Explanation: The payment deadline for a check is 10 days from the date of issue.

44. If a taxpayer’s business license is revoked by the industrial and commercial administrative authority, he shall apply to the original tax registration authority for cancellation of tax registration within 30 days from the date of revocation of the business license. ( )

Standard answer: Wrong

Analysis: If a taxpayer’s business license is revoked by the industrial and commercial administration authority, the taxpayer shall report to the original tax registration authority within 15 days from the date of revocation of the business license. Apply for cancellation of tax registration.

45. The invoice stubs and invoice registers that have been issued should be kept for 10 years. ( )

Standard answer: Wrong

Explanation: The invoice stubs and invoice registers that have been issued should be kept for 5 years.

46. Tax authorities with a history of tax evasion and tax fraud have the right to determine the amount of tax payable by taxpayers. ( )

Standard answer: Wrong

Explanation: The tax authorities determine whether to assess the tax payable based on the taxpayer's financial management status.

47. Accountants should keep company secrets in accordance with the law. This is the obligation of accountants and a concrete manifestation of objectivity and fairness. ( )

Standard answer: Wrong

Explanation: Confidentiality and trustworthiness are the basic requirements for honesty and trustworthiness.

48. The accounting legal system focuses on adjusting the external behavior of accountants and legalizing the results, and has strong objectivity; accounting professional ethics requires not only adjusting the external behavior of accountants, but also adjusting The inner spiritual world of accountants. ( )

Standard answer: Correct

Analysis: The accounting legal system focuses on adjusting the external behavior of accounting personnel and legalizing the results, and has strong objectivity; accounting professional ethics It requires not only adjusting the external behavior of accountants, but also adjusting the inner spiritual world of accountants, and its scope of adjustment is far wider than the law.

49. Loving one’s job and being dedicated to one’s work are the basic principles of life and the essence of professional ethics. ( )

Standard answer: Wrong

Explanation: Honesty and trustworthiness are the basic principles of life and the essence of professional ethics. 4. Short answer questions:

50. Each unit should establish and improve its internal accounting supervision system. Briefly describe the requirements that the unit’s internal accounting supervision system should meet.

Standard answer:

(1) The responsibilities and authority of bookkeeping personnel and the approving personnel, handling personnel, and property custody personnel of economic business or accounting matters should be clear and separated from each other. Mutual restraint;

(2) For major foreign investments, asset disposals, capital dispatch and other important economic businesses, their decision-making and execution procedures should be clear and reflect the requirements of mutual supervision and mutual restraint;

(3) The scope, time limit and organizational procedures of property inventory should be clear

(4) Methods and procedures for regular internal review of accounting data should be stipulated; [page]

51. Briefly describe the content and basic requirements of accounting professional ethics.

Standard answer: The main contents of my country's accounting professional ethics include: love and dedication to work - the basic requirements are: correctly understand the accounting profession and establish a sense of professional honor; love accounting work and respect the accounting profession; work with peace of mind , work hard without complaint; be serious and meticulous; be loyal to duties and fulfill their responsibilities. Honesty and trustworthiness - the basic requirements are: be an honest person, tell the truth, do honest things, and do not engage in falsehoods; keep confidentiality and be trustworthy, and not be tempted by interests. Integrity and self-discipline - the basic requirements are: establish a correct outlook on life and values; distinguish between public and private affairs, avoid corruption and non-occupation; abide by laws and regulations, and fulfill one's duties. Objectivity and impartiality - the basic requirements are: correct attitude; act in accordance with the law; seek truth from facts; maintain independence. Adhere to the guidelines - the basic requirements are: be familiar with the guidelines; follow the guidelines; adhere to the guidelines. Improve skills - the basic requirements are: the awareness and desire to continuously improve accounting professional skills; the spirit of diligent study and scientific learning methods. Participate in management - the basic requirements are: work hard to study business, be familiar with financial laws and regulations and related systems, improve business skills, and lay a solid foundation for participating in management; be familiar with the business activities and business processes of service objects to make management activities more targeted and effective sex. Strengthen service - the basic requirements are: strengthen service awareness; improve service quality.

52. The following events occurred in a food company in 2006:

(1) In March, the company’s accounting section chief Zhang went off-duty to study for 12 months. The company manager's office meeting believed that Zhang's off-the-job study time was long and decided that accountant Wang would be in charge of the accounting department. Later, with the cooperation of cashier Zhao, Zhang and Wang went through the accounting handover procedures.

(2) In June, a certain supplier came to the company many times to demand payment. The contract stipulates payment upon delivery. The goods have been accepted into the warehouse, but the payment has not yet been made. In order to solve the dilemma at that time, Wang issued a transfer check in the amount of 200,000 yuan and handed it to the supplier. When the supplier went to the bank to present for payment, he discovered that the check was a bad check. Then the company was asked to provide financial compensation.

(3) In September, the company purchased a batch of raw materials. After the raw materials were inspected and put into the warehouse, the payment was made. . When reviewing the invoices and documents issued by the other party, I found that the invoice amount was incorrectly filled in, so I contacted the issuing unit. After the issuing unit made changes to the original incorrect amount, it stamped the unit's seal. Wang entered the account accordingly.

(4) In November, the company received 60,000 yuan in store rental income. Based on the opinions of the company manager, Wang asked the cashier to keep separate accounts and keep it, which was not included in the unit's unified accounting.

(5) In December, the company’s accounting department moved into the new office. Wang asked the accounting department personnel to clean up the accounting files and destroy all accounting files that had expired. Among the destroyed accounting files, there are original vouchers for claims and debts that have expired but have not been settled.

Requirements: According to the provisions of the accounting legal system and the payment and settlement legal system, answer the following questions:

(1) Does the accounting handover procedure between Zhang and Wang comply with the regulations? Briefly explain the reasons.

(2) Is it in compliance with the regulations for the supplier to require the company to bear financial liability for issuing bad checks? How should a bank handle a bad check issued to a company?

(3) Does Wang’s entry of invoices based on the amount changes comply with the regulations? How should I handle an invoice with an incorrect amount?

(4) What does it mean to keep rental income of 60,000 yuan in separate accounts and not include it in the unified accounting of the unit?

(5) Does the destruction of accounting files by the Finance and Accounting Department comply with regulations? How does the "Accounting Archives Management Measures" stipulate the destruction of accounting archives?

Standard answer:

(1) Does not meet the regulations.

When the person in charge of the accounting institution handles the handover procedures, the person in charge of the unit shall supervise the handover. If necessary, the superior unit may send someone to jointly supervise the handover

(2) Compliance with regulations. If the drawer issues a bad check, the bank shall refund the check and impose a fine of 5% of the face value but not less than 1,000 yuan; the holder has the right to require the drawer to compensate for 2% of the check amount

< p>(3) does not comply with regulations. Invoices with incorrect amounts can only be reissued and cannot be corrected

(4) It is an act of setting up private accounting books

(5) It does not comply with regulations. Accounting files shall be destroyed in accordance with prescribed procedures. Accounting files that have expired shall be destroyed by the unit's archives management agency, which shall be identified together with the accounting agency. After approval by the person in charge of the unit, the unit's archives management agency and the accounting agency shall dispatch personnel to supervise the destruction; The original vouchers of claims and debts that have expired but have not been settled and the original vouchers of other unfinished matters shall not be destroyed, but shall be drawn out and filed separately and kept until the unfinished matters are completed.

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