211 Zhejiang accounting qualification examination questions and answers (financial regulations and accounting professional ethics)
1. (a) is the legal norm to adjust various accounting relations in economic relations.
a. accounting law B. accounting administrative regulations C. accounting system D. accounting regulations
2, (b) refer to the legal norms formulated and promulgated by the State Council, or by the relevant departments of the State Council and approved by the State Council, to adjust some aspects of accounting relations in economic relations.
A. Accounting Law B. Accounting Administrative Regulations C. Accounting System D. Accounting Regulations
3. Among the following items, the one that belongs to the national unified accounting system is (D).
a. Accounting Law B. Regulations on Financial Accounting Reports of Enterprises C. Regulations on Chief Accountant D. Measures for the Administration of Accounting Qualification
4. (b) The financial departments of local people's governments at or above all levels manage accounting work within their respective administrative areas.
A. Municipal B. County C. Provincial C. District
5. The General Logistics Department of China People's Liberation Army can formulate specific measures for the army to implement the national unified accounting system in accordance with the Accounting Law and the national unified accounting system, and report to (c) for the record.
a. National People's Congress B. Central Military Commission C. Finance Department of the State Council D. National Audit Office
6. By fabricating false accounting vouchers, accounting books and other materials, preparing financial accounting reports or directly tampering with the data of financial accounting reports, making financial accounting reports untrue, so as to mislead and deceive users of accounting materials, it belongs to (c).
a. Forging accounting vouchers, accounting books and other accounting materials
b. Altering accounting vouchers, accounting books and other accounting materials
c. Providing false financial accounting reports
d. Unreal or incomplete accounting materials
7. According to the provisions of the Accounting Law, the financial accounting reports provided to the outside world need the signature of the relevant person in charge of the unit, which is correct.
a. signature B. seal C. signature or seal D. signature and seal
8. according to the accounting law, the fiscal year in China is (a).
a. Gregorian calendar from January 1st to December 31st B. Lunar calendar from January 1st to December 3th
C. Gregorian calendar from April 1st to March 31st of the following year D. Gregorian calendar from October 1st to September 3th of the following year
9. The subject of internal accounting supervision of the unit is (c).
a. government audit department B. person in charge of the unit C. accounting institutions and accountants D. social accounting agencies
1. the financial department, on behalf of the state, supervises and inspects the accounting behavior of the unit and relevant personnel in the unit, and imposes administrative penalties on illegal accounting behavior, which belongs to accounting work (d).
A. Mass supervision B. Social supervision C. Internal supervision of units D. Government supervision
11. A supervision system in which certified public accountants and their accounting firms audit and verify the economic activities of entrusted units according to law is called (b)
A. Mass supervision B. Social supervision C. Internal supervision D. Government supervision
12. According to the Basic Accounting Work Standard, The immediate family members of the person in charge of the unit are not allowed to hold the accounting post in the unit (A)
A The person in charge of the accounting institution B cashier C audit D accounting file keeping
13. The state implements (A)
A examination system B evaluation system C examination and evaluation combined system D evaluation system
14. If the person in charge of the accounting institution handles the handover procedures due to transfer or resignation, The person in charge of supervision and delivery is (a)
the person in charge of unit A, the person sent by the competent unit B, the person in charge of personnel department C, the person in charge of internal audit institution D
15. The act of concealing or intentionally destroying accounting vouchers, accounting books and financial accounting reports that should be kept according to law, if the circumstances are serious, should be punished by (C)
A for three years, ranging from 5, yuan to 5, yuan, and B for five years, ranging from 1, yuan. From 2, yuan to 2, yuan for eight years, from 5, yuan to 5, yuan
16. Units, individuals and banks must use (b) uniformly printed bills and settlement vouchers for payment and settlement.
A bank of China b people's bank of China c bank of finance d bank
17. when filling in the bill amount, RMB 168 should be written as (B)
A hundred and sixty-eight yuan b RMB ten thousand and sixty-eight yuan only c RMB ten thousand and sixty-eight yuan only d RMB ten thousand and sixty-eight yuan only
. B pay taxes C employees' wages D buy fixed assets
19. For large cash payments, the bank where the account is opened should set up an account and register one by one, and submit it to the People's Bank of China within (D) after the season
A 5 B 7 C1 D 15
2. The following statement about bank settlement accounts is correct: (D)
A depositors need not have basic account. But there must be a general deposit account. B A depositor may not have a basic account, but he must have a temporary deposit account. C basic account is the depositor's non-sponsored account. D basic account is the depositor's sponsored account.
21. A depositor who has opened (a) must go through the relevant procedures with the account opening registration certificate.
A basic account b general deposit account c special deposit account d temporary deposit account
22. In the process of opening a bank settlement account, an operating depositor should be given a warning and be fined (c) for forging or altering supporting documents to cheat the bank; If the case constitutes a crime, it shall be transferred to judicial organs for criminal responsibility according to law
A 3, yuan to 2, yuan to B 5 yuan, 3, yuan to C 1, yuan, 3, yuan to D 1, yuan and 5, yuan
23. If the depositor fails to notify the bank of the change of address within the prescribed time limit, it shall be given (a) and fined ().
A warning, 1 yuan B warning, 3, yuan C punishment, 3, yuan D punishment, 5, yuan
24. Among the following items, what does not belong to the bill is (D)
A bank draft B commercial draft C check D bond
25. The longest payment period of commercial draft shall not exceed (B)
A3.
a3, yuan, b5, yuan, C1, yuan, and d2, yuan
27. Credit card overdraft interest shall be calculated at the daily interest rate (b) within 15 days from the date of signing or the date of bank bookkeeping, and at the daily interest rate () if it exceeds 15 days, or if it exceeds 3 days or the overdraft amount exceeds the prescribed limit.
A two-tenths, five-tenths, five-tenths, ten-tenths, fifteen-tenths, three-tenths, eight-tenths, eight-tenths, ten-tenths
28. Among the tax features, according to the core position, it is (A)
A free b paid c mandatory d fixed
28.
A tax object b tax item c tax rate d tax basis
31. When goods are sold by installment, the tax obligation occurs on the day (D)
A goods occur, B receives the sales list, C receives the consignment list, D the collection date agreed in the contract
32 Taxpayers selling taxable consumer goods shall report and pay taxes to (b) the competent tax authorities.
Company A, where organization A is located, where taxpayer B accounts, and where consumer goods are produced in residence C,
Company A realized a total profit of 5 million yuan in 21, and there were no other tax adjustments. The loss in 29 was 3.8 million yuan as verified by the tax authorities. The corporate income tax payable by the company in 21 is (b) ten thousand yuan
A125 B3 C165 D39.6
34 Among the following incomes, The non-taxable income of enterprise income tax is (C)
A interest income B rental income C government fund D dividend
35 The actual tax rate of remuneration income is (B)
A1%B14%C2% D25%
36 According to the provisions of China's Tax Administration Law, taxpayers engaged in production and operation should change their tax registration contents.
A1, B15, C3, D6
37 Among the following options, those that do not belong to China's national budget system are (D)
A central budget B provincial-level (province, autonomous county, municipality directly under the Central Government) budget C county-level city-level (county, autonomous county, city not divided into districts, municipal district) budget D agency budget of local governments above the county level
38.
a. inquiry B. invitation to bid C. open bidding D. competitive negotiation
39. accounting professional ethics refers to the professional behavior standards and norms that should be followed in accounting professional activities, embody the characteristics of (b) and adjust accounting professional relations.
a. accounting work B. accounting profession C. accounting activities D. accounting personnel
4. among the following items, the content that does not belong to accounting professional ethics education is (a).
a. theoretical education of accounting professional ethics B. education of accounting professional ethics
C. education of accounting professional ethics concept D. warning education of accounting professional ethics
II. Multiple choice questions (if there are two or more correct answers to the following questions, please fill in the information points you selected with 2B pencil according to the requirements of the answer sheet. This kind of questions ***3 small questions, each small question 1 point, ***3 points. Multiple choices, fewer choices or wrong choices are not scored. )
1. Government management of accounting market, including (ABD).
A. Access management of accounting market B. Exit management of accounting market
C. Early management D. Supervision of process
2. Accounting institutions and accountants are reviewing the original vouchers, and should (ABC) the untrue and illegal original vouchers.
A. Have the right to ignore B. Report to the person in charge of the unit C. Request to find out the reason and investigate the responsibility of the parties concerned
D. Return it and ask for correction and supplement
3. Accounting supervision is an important part of China's economic supervision system, including (ABC).
a. Accounting supervision within the unit B. Social supervision outside the unit
C. State supervision with the financial department as the main body D. Systematic supervision with the competent department at the higher level as the main body
4. The financial department of the State Council and the Ministry of Finance of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall supervise and guide (ABCD) according to law.
a. Institute of Certified Public Accountants B. Accounting Firm
C. Certified Public Accountant D. Procedures and contents of the audit report issued by the accounting firm
5. According to the provisions of the Basic Accounting Work Standard, there are (AB) that should implement the avoidance system for accounting personnel.
A. State-owned enterprises B. State organs C. Limited liability companies D. Limited liability companies
6. Accounting professional technical qualifications are divided into (ABC)
A. Primary qualifications B. Intermediate qualifications C. Advanced qualifications D. Advanced qualifications
7. Accounting jobs can be (ABC).
a. one person with more posts B. one post with more people C. one person with more posts D. more posts with more people
8. According to the Basic Standards for Accounting Work, the following are accounting posts (ABC).
A. Audit position B. Accountant in charge C. Salary accounting position D. Internal audit position of the unit
9. The main difference between criminal responsibility and administrative responsibility is (ABC).
a. Different illegal acts are investigated. B. Different organs are investigated for responsibility.
C. Different consequences are assumed for legal responsibilities. D. Different responsible persons
1. The actions of the person in charge of the unit to retaliate against the accounting personnel who perform their duties according to law and resist the acts violating the provisions of this Law include (ABCD)
A demotion, B dismissal, C dismissal or dismissal from their posts.
11. The following statement is made. There are (ACD)
A payment settlement is an essential behavior
B payment settlement depends on the will of the trustee
C payment settlement adopts a management system combining unified management and hierarchical management
D payment settlement depends on the will of the client
12. The main payment tools for payment settlement include (BCD)
A cash B collection commitment C entrusted collection D. Card
13. China's cash refers to RMB, including (BD)
A gold B paper money C credit card D metal token
14. Regarding the basic requirements of cash receipts and payments, it is true that (AD)
A accounts should be settled on a daily basis. Accounts match. Units B can borrow cash from each other.
C can use deposit accounts to deposit cash on behalf of individuals. D Can't use any bills instead of RMB to circulate in the market.
15. Regarding the authorization and approval system for monetary fund business, it is true that (AB)
A managers should be within the scope of their duties. Handle the monetary fund business according to the approver's approval opinion
B The approver should examine and approve within the authorized scope
C The handling personnel have no right to refuse to handle the monetary fund business that the approver has examined and approved beyond the authorized scope, but should report to the superior after handling
D In case of special circumstances, the approver can exceed the examination and approval authority
16. Among the following statements, There are (ACD)
A that are not allowed to issue, acquire and transfer bills without real transactions and debts
B that are approved to issue bills or forward checks without capital guarantee
C that are not allowed to open and use bank accounts in violation of regulations
D that are not allowed to refuse payment rudely
17. The following statements about the basic principles that should be observed in the management of bank settlement accounts are correct (ACD) <