1. The storage period of accounting files can be divided into permanent and fixed categories, of which __D__ does not belong to the fixed storage period stipulated in the Measures for the Administration of Accounting Files. A.3 years B. 15 years C.25 years D.20 years
2. The financial statements prepared by small enterprises may not include __C__. A. Income statement B. Statement of changes in owner's equity C. Statement of cash flow D. Balance sheet
3. An electrical appliance factory is a general taxpayer of value-added tax. This month, electrical appliances were sold in the form of "trade-in", and an ordinary invoice was issued to collect 600,000 yuan for payment. The price of old electrical appliances is 6.5438+0.2 million yuan. According to the regulations, the taxable sales of value-added tax is __D_ ten thousand yuan. a . 48 b . 4 1.03 c . 60d . 5 1.25
4. Professor Li was paid RMB 6.5438+RMB 200,000 at one time, and should pay personal income tax RMB. a 1.923 b 1.344 c 1.536d 1.478
5. Forging accounting vouchers, accounting books and other accounting materials refers to __B__. A tampering with accounting vouchers, accounting books and other real contents. Distort the facts by changing and digging. B fabricating untrue accounting vouchers, accounting books and other accounting materials on the premise of false economic and business matters. 3. Making up false accounting documents, accounting books and other accounting materials or directly tampering with the data in the financial accounting report, making the financial accounting report untrue and incomplete, misleading and deceiving the users of accounting materials. Use changes.
6. The validity period of the temporary deposit account is __A__. A. the longest time shall not exceed 2 years. B the longest time shall not exceed 1 year. C the minimum time shall not be less than 2 years. D the minimum time shall not be less than 1 year.
7. Among the following items, __C__ does not belong to the basic principle of payment and settlement. A. Abide by credit and pay according to performance. B. Who controls whose money goes into his account. C. Pay first, and make ends meet. D. The bank does not advance.
8. When calculating the VAT output tax, the sales amount of general sales method is _A__. A. All the price and cash expenditure charged by the taxpayer from the buyer for selling goods or providing taxable services, but excluding the output tax charged from the buyer. B all the price, cash expenditure and output tax collected from the buyer by the taxpayer for selling goods or providing taxable services. C the total price charged by the taxpayer to the buyer for selling goods or providing taxable services, but excluding cash expenditure and output tax charged to the buyer. D.
9. In July 2009, a small-scale VAT taxpayer issued an ordinary invoice to sell goods. The sales income is 92,700 yuan, and the purchased goods are 2,700 yuan. The value-added tax payable in this period is __C_. A.5247 yuan B.262 1 yuan C.2700 yuan D.3565 yuan
10. In May 2009, the total operating income of a karaoke dance hall was 900,000 yuan, including 200,000 yuan for tobacco, alcohol and beverages, and the applicable business tax rate was 20%. The ballroom should pay business tax of RMB _ _ _ _ million this month. A. 14
1 1, and the principle of ___B_ is adopted in the calculation of taxable income of enterprises. A. Cash basis B. Accrual basis C. Periodic inventory system D. perpetual inventory system
12. The bank draft issued by the bank contains the following items, of which __B__ is not necessary. A. Signature of drawer B. Place of payment C. Amount of ticket D. Name of payer
13, the starting point and destination of professional ethics is __A__. A. Dedicate to society B. Serve the masses C. Be fair D. Be honest and trustworthy
14, internal control of foreign investment, major investment decisions should be implemented _B_ responsibility system. A. signature of general manager B. joint signature of collective deliberation C. signature of chief financial officer D. signature of technical director.
15. According to the Accounting Law, if an entity fails to set up accounting books according to law, it may be fined _C__. A.2000 yuan to 65,438+0,000 yuan to B.3000 yuan to 40,000 yuan to C.3000 yuan to 50,000 yuan to D.3,000 yuan to 60,000 yuan.
16, the internal audit system is an important part of the _ _ _ _ system. A. Internal control B. Internal supervision C. Internal containment D. Internal audit
17. Among the following items, the bill settlement method is __C_. A. remittance B. collection and acceptance C. promissory note D. credit card
18. According to the provisions of the Negotiable Instruments Law, if a person with no capacity for civil conduct or a person with limited capacity for civil conduct signs and seals the bill, __B_. A. its signature is valid. B. its signature is invalid. The signer becomes the debtor on the bill. D other parties to a negotiable instrument may claim the rights of the negotiable instrument against a person without civil capacity or with limited civil capacity according to this signature.
19, the form of tax reduction and exemption for narrowing the tax base belongs to __B_. Tax relief B. Tax base relief C. Tax rate relief D. Tax relief
20. On June 5438+ 10, 2009, a real estate development company sold its own building. The project cost of selling the building was120,000 yuan (profit rate was 10%), and the sales income was156,000 yuan. Therefore, the company should be in June 2009.
2 1. according to the provisions of the enterprise income tax law, enterprises established in accordance with foreign laws and having actual management institutions in China belong to _ _ d _ a. foreign-funded enterprises B. joint ventures C. non-resident enterprises D. resident enterprises.
22, accounting professional ethics is an important guarantee to achieve __B__, is the foundation of accounting practitioners. A. financial objectives B. business objectives C. accounting objectives D. profit objectives
23, according to the provisions of the individual income tax law, _ _ __A__ one-time income is extremely high, can implement additional collection. A. Income from remuneration for labor services B. Income from interest, dividends and bonuses C. Income from remuneration for manuscripts D. Accidental income
24. When calculating the taxable income, the standards for deducting employee welfare funds, trade union funds and employee education funds in the project are __D__ respectively. A not exceeding 1 1%, 2% and 2.5% of the total salary. B it shall not exceed 14%, 2% and 1.5% of the total salary. C not exceeding 1 1% and 2% of the total salary. A. the competent tax authority where the land is located B. the competent tax authority where the labor service occurs C. the competent tax authority where its institution is located D. the competent tax authority where its residence is located.
Multiple choice questions (There are more than two correct answers to the following questions. Please fill in the information points of the corresponding question number on the answer sheet with 2B pencil according to the requirements of the answer sheet. Don't choose, wrong choice, multiple choice, less choice all don't score. This kind of questions *** 10, 2 points for each small question, ***20 points. )
1. The basic components of China's accounting legal system include __ABCD__. A. accounting law B. accounting administrative regulations C. accounting department regulations D. local accounting regulations
2. Regarding accounting records, the following statements are correct, including __AD__. A the accounting records of all units in China must be written in Chinese. B. foreign institutions in China can use foreign languages alone. C accounting records of units in ethnic autonomous areas can use a national language commonly used in the local area. D. The use of Chinese is compulsory, and the use of other common languages is optional.
3. Regarding the scope of cash use, among the following items, __AC__ is correct. Cash payment is not limited by the settlement starting point for individuals to purchase agricultural and sideline products and other materials and the travel expenses that business travelers must carry with them. B. In sales activities, the account opening unit can give preferential treatment to cash settlement over transfer settlement. C the account opening unit shall not refuse checks, bank drafts and cashier's checks. D. economic transactions between units can be settled in currencies above the settlement limit, and cash can be used.
4, accounting personnel self-education methods include __ABCD__. A. Self-anatomy B. Self-reflection C. Self-vigilance and self-encouragement D. Self-discipline and prudence
5. Payee's name is required in _ _ Abd _ _. Bank draft, commercial draft, check, cashier's check
6. Among the following items, __ABCD__ belongs to the scope of VAT. A. consignment of goods B. imported goods C. use the goods entrusted for processing for non-taxable items D. distribute the self-produced goods to investors.
7.__AD__, personal income tax may be reduced upon approval. A. The income of the disabled, the elderly and martyrs B. Insurance compensation C. Military transfer fee D. Heavy losses caused by serious natural disasters
8. Regarding the meaning of accounting professional ethics, __ABD__ in the following statement is correct. A. Accounting professional ethics is a means to adjust the interest relationship of accounting professional activities. B. Accounting professional ethics is relatively stable. C. Accounting professional ethics is heteronomy. D. Accounting professional ethics has a wide range of sociality.
9. When calculating the taxable income of enterprise income tax, the total income should include __ABCD__. A. Income from sales of commodities B. Income from transfer of fixed assets and intangible assets C. Income from exchange D. Income from royalties
10, according to the requirements of honesty and self-discipline, accountants should do __ABC__. A. establish a correct outlook on life and values. B. distinguish between public and private interests, not greedy and not occupying. Law-abiding and conscientious. Good conduct and hard work.
III. True or False (Please fill in the information point of the corresponding question number on the answer sheet with 2B pencil according to the requirements of the answer sheet. If you think the statement is correct, fill in the information point [√] on the answer sheet; If you think the expression is wrong, fill in the information point [×] on the answer sheet. There are ***25 questions in this category, with each question 1 point and ***25 points. Correct judgment, wrong judgment, no score, no deduction. )
1. Error in original voucher amount. If the amount in words is wrong, it shall be reissued by the issuing unit, and it shall not be corrected on the original voucher; If the amount expressed in figures is wrong, it can be corrected by crossing. ( × )
2. Under normal circumstances, the cash paid by the account opening unit shall not be paid directly from the cash income of the unit. ( √ )
3. If the withholding agent fails to set up and keep the tax account books for withholding and collecting taxes, or fails to keep the accounting vouchers and relevant materials for withholding and collecting taxes, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of 2000 yuan to 5000 yuan shall be imposed. ( √ )
4, the implementation of computerized accounting units, accounting books registration and correction, but also should abide by the provisions of the national unified accounting system. ( √ )
5. Cashiers shall not participate in auditing, keeping accounting files and registering accounts such as income, expenditure, expenses, creditor's rights and debts. However, in units with less cashier business, fixed assets can also be accounted for in detail. ( √ )
6. Individuals who have not opened a deposit account can also make payment and settlement through the bank after paying the money to the bank. ( √ )
7. Taxpayers who enjoy tax reduction or exemption shall, during the period of tax reduction or exemption, file tax returns in accordance with regulations. However, taxpayers who have no tax payable during the tax payment period do not need to file tax returns. ( × )
8. The presentation payment period of bank draft is the validity period of bank draft, which is 2 years. ( × )
9. "Participation in management" of accounting professional ethics means that financial personnel should directly make decisions on the production and business activities of enterprises. ( × )
10, company credit cards are not allowed to withdraw cash. ( √ )
1 1. At present, the main types of behavior tax in China's tax system are farmland occupation tax and stamp duty. ( √ )
12. If the special VAT invoice is lost, get a copy of the stub from the other party and affix the relevant seal to it as a tax deduction certificate. ( × )
13. General deposit accounts can handle cash withdrawals, but not cash deposits. ( × )
Taxpayers whose annual income is more than 14 120000 yuan have paid their personal income tax in full, and do not need to file tax returns with the competent tax authorities after the end of the tax year. ( × )
15. It is very necessary to set up a special professional ethics committee in accounting professional organizations, equipped with certain full-time personnel, to be responsible for the system, interpretation, revision and implementation of professional ethics. ( √ )
16, accounting standards for enterprises were formulated and issued by the State Council. ( × )
17. The person in charge who signs and seals the financial accounting report is the person in charge of accounting work and the person in charge of accounting institution (accounting supervisor). ( × )
18. When an enterprise as a legal person opens a basic deposit account, the original tax registration certificate of the enterprise as a legal person shall be presented as the supporting document. ( × )
19. Strengthening service means that accountants should have civilized service attitude, strong service consciousness and excellent service quality. (√) 20. The minimum face value of the fixed bank note is 1000 yuan, and the maximum face value is 50,000 yuan. ( √ )
2 1. Taxpayers engaged in the sales of books, newspapers and magazines are subject to the low tax rate of 10%. ( × )
22. General taxpayers must issue special VAT invoices when selling goods. ( × )
23. Invoice stubs and invoice registers that have been issued shall be kept for 5 years, and can be destroyed after the expiration of the preservation period. (×) 24, accounting professional ethics, is not afraid of pressure, not for inducements, at any time and under any circumstances, we must be honest, adhere to standards, be honest and self-disciplined, strictly check, be conscientious and spotless. ( √ )
25, the tax law is the floorboard of the legal norms formulated by the state to adjust the rights and obligations between the state and taxpayers. ( √ )
,
4. Indefinite choice questions (There are one or more correct answers to the following questions. Please fill in the information points of the corresponding question number on the answer sheet with 2B pencil according to the requirements of the answer sheet. Don't choose, wrong choice, multiple choice, less choice all don't score. This kind of question *** 15 is a small question, with 2 points for each small question and 30 points for * * *. )
(1) According to the needs of business development, a foreign-invested enterprise decided to set up a chief accountant, and hired Wang, the head of the accounting institution of the unit, as the chief accountant. In order to ensure the normal accounting work, Liu, who has obtained professional and technical qualifications in accounting and has worked in the accounting department of enterprises for a long time, is going to be the head of accounting institutions. In addition, it is planned to transfer a secondary school student who has been engaged in statistical work in the workshop for 5 years to take over Liu's accounting work.
Requirements: Answer the question 1-5 according to the above information:
1. Regarding the setting of the chief accountant, the following statement is true __ABC__. A. large and medium-sized state-owned enterprises must have a chief accountant. B units other than large and medium-sized state-owned enterprises may set up chief accountants as required. C units other than large and medium-sized state-owned enterprises may not have a chief accountant. D. large and medium-sized state-owned enterprises may not have a chief accountant.
2. Regarding the authority of the chief accountant, the following statement is correct: __ABCD__. A. establish and improve the organization and command of unit economic accounting. B. stop and correct violations of law and discipline. C have the right to approve and sign the financial revenue and expenditure of the unit. D. have the right to manage the accounting personnel of the unit.
3. Appoint Wang, the financial controller of the unit, as the chief accountant. The following statements are incorrect: __BCD__. A. Before Wang becomes the chief accountant, he should handle the handover of accounting work. B. Since Wang is still working in this unit, there is no need to handle the handover of accounting work. C. Wang must obtain the professional and technical qualification of senior accountant before taking the post of chief accountant. D Wang, as the chief accountant, has the decision-making responsibility of participating in the production, operation and management of this unit.
4. Regarding accounting professional posts and accounting professional technical qualifications, the following statement is true __AB__. A. Accounting professional post is the technical level to distinguish the professional skills of accountants. B. the chief accountant does not belong to a senior position in the accounting profession. C. Accountants are not junior positions in the accounting profession. D. The national unified examination system shall be implemented for obtaining the technical qualifications of primary, intermediate and advanced accounting majors.
Xiao Zhang took over Liu's accounting work. The above statement is wrong __BD__. Xiao Zhang should obtain an accounting qualification certificate. B. Xiao Zhang should obtain primary accounting professional and technical qualifications. C. Xiao Zhang does not need to obtain professional and technical qualifications in accounting. D. Because Xiao Zhang has been engaged in statistical work in the workshop for five years, he doesn't need to obtain an accounting qualification certificate.
(2) Teana Company purchased products from Hun Sen Company as agreed in the contract, and issued a check for 80,000 yuan, with the date of issue being July 2009 1. Hun Sen Company endorsed and transferred to Deyang Company on July 5 of the same year, and recorded the payment date as July 20. Requirements: According to the above information, answer questions 6-8:
6. Among the following, _ _ ABC _ _ is an effective behavior. A. Teana Company buys products from Hun Sen Company B. Teana Company issues a check to Hun Sen Company C. Hun Sen Company transfers the endorsement of the check to Deyang Company D. Hun Sen Company records the payment date of the check separately.
7. According to the provisions of the Negotiable Instruments Law, in the following dates, _ _ _ _ _ _ _ A August 5, B.July 9, 2009 C.July 20, 2009 d. 20 10 65438+ 10 month 15.
8. If Deyang Company only prompts payment on February 20th, 20 10, the following statement is incorrect: __ACD__. A. bill rights and civil rights have not been lost. B. Bill rights and civil rights have been lost. C bill rights have been lost, but civil rights are still enjoyed. D. civil rights have been lost, but they still enjoy bill rights.
(III) Guang Tai Company paid 6.8 million yuan of enterprise income tax in advance in February 2008. According to the results of income tax settlement, the relevant information is as follows: main business income is 85 million yuan, main business cost is 43 million yuan, operating expenses are 7.6 million yuan, management expenses are 6.45 million yuan, other business income is 350,000 yuan, other business expenses are 230,000 yuan, non-operating income is 6.5438+0.65438+0.5 million yuan, non-operating expenses are 780,000 yuan, and the actual bad debt loss is 20.
Requirements: According to the above information, answer question 9- 1 1:
9. The following statement is true __AC__. A. enterprise income tax shall be paid in advance on a monthly or quarterly basis and settled at the end of the year. B. enterprise income tax can also be paid in one lump sum at the end of the year. C the financial allocation of 560,000 yuan is non-taxable income. D. The rental income of 200,000 yuan does not need to be calculated and paid.
10. The taxable income of Guang Tai Company in 2008 was __B__. A. 2844 million yuan B. 2788 million yuan C. 2836 million yuan D. 2892 million yuan
1 1. Guang Tai company should pay enterprise income tax _ __D__. 3 1000 yuan 29 yuan 43 yuan 17000 yuan.
(4) Company A is a large state-owned enterprise. Complete the annual business on June 5438+February 3, 20081day, and prepare the annual financial accounting report after reconciliation; The company entrusted Xinhua Certified Public Accountants, which met the qualification requirements, to conduct an annual audit and issued an unqualified audit report; On March 3rd, 2009, KLOC-0, the financial department at the same level completed the inspection of the accounting work of this enterprise.
Requirements: Answer the question 12- 15 according to the above information:
12. Regarding the preparation of annual financial and accounting reports by enterprises, the correct statement in the following statement is __AC__. A the accounting period of the 2008 financial accounting report is from 2008 1 October1day to February 65438+3 1 day. B. the provisions of the accounting law on the fiscal year are only applicable to domestic-funded enterprises. C the deadline for 2008 is 65438+365438 in February 2008.
13. The enterprise entrusts Xinhua Certified Public Accountants to conduct annual audit, which belongs to item __B__ of accounting work. A. Government supervision B. Social supervision C. Internal accounting supervision D. Industry supervision
14. The business scope of certified public accountants and their accounting firms mainly includes __AB__. A. Undertaking audit business according to law B. Undertaking accounting consulting and service business C. Checking the accounting work of enterprises D. Checking the laws and regulations of enterprises in implementation of accounting.
15. The financial department at the same level shall assess the accounting personnel of this enterprise, including __ABCD__. A. Whether accounting books are set up according to law B. Whether accounting vouchers, accounting books, financial accounting reports and other accounting materials are true and complete C. Whether accounting conforms to the provisions of the Accounting Law and the unified national accounting system D. Whether the personnel engaged in accounting work have professional qualifications.