Hubei province accounting qualification examination in 21 (second half of the year)

Please use 2B pencil to answer the questions on the answer sheet

1. Multiple choice questions (4 questions, 1 point for each small question, 4 points for * * *, Only one answer can be selected for each small question)

1. The following are one of the contents of the Basic Accounting Work Standard ()

A, Accounting Method B, Accounting Principle C, Accounting Voucher Rule D, Accounting Treatment

2. According to the provisions of the Accounting Law, when general accountants handle the handover procedures due to transfer or resignation, The personnel responsible for the handover should be ()

A, other accounting personnel B, the person in charge of the accounting institution C, the person in charge of the unit D, and the personnel sent by the financial department

3. According to the Basic Standards for Accounting Work, when the person in charge of the accounting institution and the accounting supervisor of the unit handle the handover procedures, () should be responsible for the handover.

A, chief accountant b, person-in-charge of higher authorities c, person-in-charge of units d, other person-in-charge of accounting institutions

4. The national unified accounting system is formulated by the financial department of the State Council according to the Accounting Law, which does not include ().

A, accounting, accounting supervision system

B, accounting institutions and accounting personnel system

C, accounting statement preparation system

D, accounting work management system

5. The primary legislative purpose of the Accounting Law is ().

A, standardize accounting behavior b, standardize accounting personnel c, standardize accounting treatment d, standardize accounting methods

6. There is a false phenomenon in the preparation of accounting statements of a unit. The statements were prepared by accounting Xiao Zhang and reviewed by accounting supervisor Lao Li. The main responsibility for the authenticity of accounting statements should be ()

A, Xiao Zhang

B, Lao Li

C, the person in charge of the unit

D, Xiao Zhang, Lao Li and the person in charge of the unit bear the same responsibility

7. As the person in charge of the accounting institution of the unit (accounting supervisor), in addition to obtaining the accounting qualification certificate, they also

A, with professional and technical qualifications above accountant or more than 3 years' experience in accounting

B, with professional and technical post qualifications above accountant or more than 5 years' experience in accounting

C, with professional and technical post qualifications above assistant accountant or more than 5 years' experience in accounting

D, with professional and technical post qualifications above assistant accountant

8. Unit A buys a batch of cigarettes and alcohol from the supermarket and gives them to its employees as benefits.

A, untrue original voucher b, illegal original voucher

C, untrue accounting voucher d, illegal accounting voucher

9. Agency accounting institutions and employees provide untrue accounting information to clients. Should ()

A, stop and correct B, refuse

C, report to the superior competent unit D, report to the person in charge of the unit

1. It is ()

A, drafting, explaining and answering the financial and accounting laws, regulations and measures implemented in a region, a department, a system or the whole country that do not belong to the main duties of senior accountants. Organize and guide the economic accounting and financial accounting work of a region, a department or a system

C, train accounting talents above the intermediate level

D, and analyze and check the implementation of financial revenues and expenditures and budgets

11. Among the following items, those that do not belong to the forms of administrative punishment stipulated in the Accounting Law of the People's Republic of China are ()

A, warning b and fine < Revocation of accounting qualification certificate D, ordering to stop production and business

12. Cashiers can hold concurrent positions as follows: ()

A, filling in fixed assets registration cards B, auditing

C, keeping accounting files D, and registering income and expenses

13. According to the provisions of China's Accounting Law, The main body of the internal accounting supervision of the unit refers to ()

A, the person in charge of the unit B, the certified public accountant and accounting firm

C, the accounting institution and accounting personnel of the unit D, and the personnel sent by the financial department

14. According to the provisions of China's Accounting Law, when the amount of foreign original vouchers is wrong, The correct measures to be taken are ()

A, reopening by the issuing unit

B, correcting by the issuing unit and affixing the seal of the issuing unit

C, correcting by the accepting unit and affixing the seal of the accepting unit

D, correcting by the handling personnel and affixing the seal of the handling personnel

15. The centralized procurement catalogue of government procurement projects with central budget is determined and published by ().

A, Ministry of Finance B, the State Council

C, National People's Congress D, the NPC Standing Committee

16. When filling in the bill amount, RMB 188 should be written as ().

A, RMB ten thousand eight hundred and eighty-eight yuan b, RMB ten thousand eight hundred and eighty-eight yuan only

C, RMB ten thousand eight hundred and eighty-eight yuan only d, RMB ten thousand eight hundred and eighty-eight yuan only

17. The issue date of the bill is October 2th.

A, October 2th, b, zero one hundred and twenty days

C, zero one hundred and twenty days, d, and one hundred and twenty days

18. The recording method of the amount on bills and settlement vouchers is ().

A, only use Chinese capital to record

B, only use Arabic data to record

C, use Chinese capital and Arabic numerals to record

D at the same time, and use either Chinese capital or Arabic numerals to record

19. The Measures for the Implementation of Bill Management is related to payment and settlement in China ().

A, law b, administrative regulations c, departmental regulations d, and enterprise regulations

2. The unit can open a bank settlement account without the approval of the People's Bank of China ().

A, basic account

B, temporary deposit account

C, special deposit account

D, temporary deposit account opened for registered capital verification

21. The following statement is incorrect ().

a. When a depositor whose place of business and place of registration are not in the same administrative region applies for opening a basic account in a different place, it should produce a certificate that a branch of the People's Bank of China has not opened a basic account.

b. When a depositor whose place of business and place of registration are not in the same administrative region applies for opening a basic account in a different place, A certificate that China People's Bank Branch has not opened a basic account should be issued

C; a depositor who borrows from a different place should issue a loan contract to obtain a loan in a different place

D; a depositor who handles income remittance and business expenses in a different place due to business needs should issue a certificate of affiliation if he opens a special deposit account in a different place

22. The following parties are not the basic parties of the bill ().

A, drawer b, payer c, payee d and acceptor

23. The time limit for presentment payment of bank draft is from the date of issue ().

A, 15th b, 1st month c, 2nd month d, 3rd month

24. The bill right refers to () the right to ask the bill debtor to pay the bill amount.

A, holder b, guarantor c, acceptor d, payer

25, and () if the words "cash" or "transfer" are not printed on the cheque.

A, ordinary check b, cash check

C, transfer check d, unable to judge

26. If the drawer issues a blank check, the holder has the right to ask the drawer to compensate for the amount of the check ().

A, 1% B, 2% C, 5% D, 1%

27. The payee of a bank draft can transfer the endorsement of the bank draft to others, and the endorsement transfer is limited to ().

A, ticket amount

B, actual settlement amount

C, actual settlement amount not exceeding the ticket amount

D, ticket amount not exceeding the actual settlement amount

28. Among the following items, those that do not belong to the rights of the government purchaser are ()

A, requiring the procurement agency to abide by the entrustment agreement

B, and having the right.

A, stub b, invoice c, tax deduction d and bookkeeping c

31. The tax declaration method of online declaration is ().

A, direct declaration b, postal declaration c, data message declaration d, other declaration methods

32. The time for the tax authorities to review and issue tax registration certificates is () from the date when they receive the relevant documents and materials that taxpayers apply for tax registration.

A, 1th b, 15th c, 3th d, 6th

33. The following statement meets the requirements for issuing special invoices ().

A, b shall not be altered, forged special invoices shall be issued

C, special invoices shall be used for disassembly, and special invoices shall be issued for excess denomination

34. The tax rate for the same taxable object, regardless of its amount, is ().

A, proportional tax rate b, progressive tax rate

C, fixed tax rate d, range tax rate

35. The input tax on goods purchased by a general taxpayer is 1,2 yuan, and the input tax on machinery and equipment purchased is 3 yuan. It is known that the applicable VAT rate of this enterprise is 17%, so the deductible input tax of this enterprise in the current month is ().

A, 12 yuan b, 15 yuan c, 3 yuan d, 9 yuan

36. If a taxpayer fails to file tax returns and submit tax payment materials within the prescribed time limit, the tax authorities may impose a fine of (), and if the circumstances are serious, a fine of more than 2, yuan and less than 1, yuan may be imposed;

A, b below 5 yuan, c below 1 yuan, d below 2, yuan, and d below 5, yuan

37, () are the competent authorities of invoices, responsible for the management and supervision of invoice printing, purchase, issuance, acquisition, storage and cancellation.

A, financial management authority b, tax management authority

C, industrial and commercial management authority d, price management authority

38. The following acts of issuing invoices are legal ().

A, invoice if there is no business operation

B, invoice if there is no skip number

C, invoice if the foreign-funded enterprise only uses foreign languages

D, invoice if it is disassembled after being approved by the tax authorities

39, "Never touch a penny" and "Always walk by the river, just don't wet your shoes", these two sentences reflect the accounting professional ethics ().

A, participate in management b, be honest and self-disciplined, improve skills d, and strengthen services

4. Among the various ways of accounting professional ethics education, () is the basic one.

A, accounting continuing education b, accounting college education

C, accounting self-education d, accounting professional honor education

2, multiple-choice questions (2 questions, 1.5 points for each small question, ***3 points, two or more answers should be selected for each small question)

1. Among the following items, accounting administrative regulations are (.

A, Regulations on Chief Accountant issued by the State Council

B, Regulations on Financial Accounting Reporting of Enterprises issued by the State Council

C, Regulations on Local Accounting Management issued by the Standing Committee of the Provincial People's Congress

D, Measures for the Implementation of Accounting Supervision by the Financial Department issued by the Ministry of Finance

2. Whether an entity has an accounting institution, The decisive factors include ()

A, the size of the unit b, the complexity of economic business and financial revenue and expenditure

C, the requirements of operation and management d, and the requirements of the higher authorities

3. Period expenses refer to the fact that enterprises can not be included in the cost of products or services in a certain period of time according to regulations, but are directly included in the current profit and loss and capital consumption. Including ()

A, management expenses B, production expenses C, sales expenses D and financial expenses

4. In accounting, all written documents that can prove that an economic business has occurred or completed can be used as original documents, such as ().

A, invoice b, receipt c, material requisition d and economic contract

5. The following () belong to the budget management authority of the National People's Congress.

a. Review the draft central and local budgets and the reports on their implementation

b. Organize the implementation of central and local budgets

c. Approve the central budget and the reports on the implementation of the central budget

d. Change or cancel the inappropriate resolutions of the NPC Standing Committee on budget and final accounts

6. The accountant has his accounting qualification certificate revoked due to () behavior and is investigated for criminal responsibility according to law. It is forbidden to re-obtain accounting qualification certificate

A, provide false financial accounting report B, make false accounts

C, conceal accounting voucher D, intentionally destroy financial accounting report

7. The person in charge of the unit shall not instruct accounting institutions and accountants ()

A, forge accounting voucher B, alter accounting voucher

C, forge or alter accounting books D, and provide false finance.

A

B

C

c

c

c

c

c

c

c

c

c

c

c

c

c > c

c

c > c

c

c > c