What are the accounting exercises for non-profit organizations? What are the accounting exercises for non-profit organizations? I. Multiple choice questions 1. Accounting for government and non-profit organizations is a big branch of accounting, and the other branch is (). A enterprise accounting b budget accounting c management accounting d financial accounting 2. The main measurement methods of government and non-profit organization accounting are (). A historical cost b fair value c replacement cost d net realizable value 3. The confirmation basis of general financial budget accounting is () A cash basis B accrual basis C cash basis D accrual basis 4. In general financial budget accounting, the work of the financial department to settle the current accounts with the financial departments at the lower and higher levels at the end of the year is (). A year-end liquidation B year-end settlement C year-end settlement D year-end transfer 5. Institutions use non-financial budget funds to subsidize independent accounting subsidiaries, and the expenses incurred are included in (). A business expenditure B operating expenditure C turned over to the superior expenditure D subsidized the affiliated units 6. The income formed by private non-profit schools in the form of tuition fees is accounted for by (). A service income B education income C business income D main business income 7. In the accounting system of government and non-profit organizations, accounting of administrative units in China belongs to (). A financial accounting B public institution accounting C non-profit organization accounting D government accounting 8. In government and non-profit organization accounting, the professional accountant who needs to prepare a cash flow statement is (). A financial budget accounting B administrative unit accounting C non-profit organizations accounting D institutions accounting 9. Financial budget accounting of the following income, belonging to the fund budget income is (). A tax revenue B state-owned assets operating income C administrative fee income D cultural undertakings construction fee income 1. China's government agencies at all levels and other agencies that implement administrative and financial management, political party organizations, and people's organizations that accept budgetary allocations (). A financial total budget accounting system B administrative unit accounting system C non-profit organization accounting system D institution accounting system 11. Among the funds set up by the following western governments or government units, the fund that is not available is (). A equity fund B general fund C sinking fund D special fund 12. In hospital accounting in China, the deposit charged by the hospital for hospitalization is recorded in the subject (). A medical income B medical income C medical payment D other payables 13. The characteristics of accounting cost accounting of government and non-profit organizations are (). A does not require cost accounting at all. B requires comprehensive cost accounting. C requires non-profit organization accounting. D requires government accounting. 14. The external information users of government and non-profit organization accounting require accounting information (). A reflects the performance of entrusted responsibilities, b reflects internal management, c reflects profitability and d reflects solvency. 15. Among the following income items of financial budget accounting, the item that can directly confirm income is (). A tax revenue receivable for the current period b government fund revenue receivable for the current period c financial subsidy income receivable for the higher level at the end of the year d proceeds from special purpose fund receivable for the current period 16. Securities accounted for in the total financial budget can only be (). A corporate bonds B stocks C treasury bonds D investment funds 17. China's "Accounting System for Institutions" applies to (). A state-owned public institutions at all levels B institutions that implement special industry accounting system C government administrative units D institutions that are included in enterprise management 18. The expenses incurred by non-profit organizations to raise funds for business activities are recognized as () A financial expenses B management expenses C other expenses D financing expenses II. Multiple choice questions 1. The accounting entities of government and non-profit organizations in China include (). A regime government organization B government organization C public non-profit organization D private non-profit organization E state-owned enterprise 2. Under centralized government procurement, the payment methods of procurement funds include (). A financial full payment B financial difference payment C procurement card disbursement D cash payment E supplier payment 3. The composition system of financial total budget accounting includes (). A central government financial budget accounting B province (municipality directly under the central government, autonomous region) financial budget accounting C city (region, autonomous prefecture) financial budget accounting D county (prefecture-level city) financial budget accounting E township (town) financial budget accounting 4. Among the funds established by the following western government units, the one that belongs to the government fund is (). A general fund b trust fund c special fund d sinking fund e capital project fund 5. The accounting statements of institutions mainly include (). A Balance Sheet B Income and Expenditure Table C Budget Implementation Table D Cash Flow Statement E Statement of Changes in Equity 6. In accounting of colleges and universities, business income includes (). A education income B operating income C scientific research income D financial subsidy income E other income 7. Government and non-profit organizations are important components of social organizations, compared with profit-making enterprise organizations, their characteristics are (). A different social environment, B different organizational goals, C different sources of financial resources, D different distribution of financial resources, E different fiduciary responsibilities and performance appraisal 8. According to the provisions of the "Government Budget Revenue and Expenditure Subject", China's fiscal revenue and expenditure budget includes (). A general budget B fund budget C debt budget D capital budget E investment budget 9. Among the following incomes of general budget accounting, those belonging to general budget income are (). A tax revenue B state-owned assets operating income C administrative fee income D cultural undertakings construction fee income E confiscation income 1. In administrative unit accounting, the characteristics of fixed assets accounting are (). A fixed assets are not depreciated; b fixed assets increase is included in fixed funds; c fixed assets are provided with impairment reserve; d fixed assets liquidation is included in expenses; e fixed assets liquidation income is included in income; 11. Among the funds established by the following western government units, the concept of current financial resource flow and the revised accrual system are adopted to confirm the basis (). A General Fund B Enterprise Fund C Internal Service Fund D Sinking Fund E Capital Project Fund 12. Among the following incomes of accounting by non-profit organizations, the income from exchange transactions is (). A service income b investment income c government subsidy income d commodity sales income e donation income 13. Among the following professional accountants, there is () belonging to China's government accounting system. A financial budget accounting b court accounting c school accounting d state-owned enterprise accounting e treasury accounting 14. The accounting systems of government and non-profit organizations that have been promulgated and implemented in China include (). A total fiscal budget accounting system b accounting system for administrative units c accounting system for public institutions d accounting system for non-governmental organizations e accounting system for public non-profit organizations 15. The contents of budgetary fund transfer income of total fiscal budget accounting include () A subsidy income B solution income C transfer income D financial working capital income E budgetary income 16. Among the following units in China, the accounting system for administrative units is implemented by (). A people's congress organs B administrative organs C judicial organs D procuratorial organs E political party organs 17. Among the following professional accountants, those belonging to public institutions are (). A accounting for primary and secondary schools B accounting for people's courts C accounting for private hospitals D accounting for social welfare homes E accounting for law firms 18. The special funds set up by accounting for colleges and universities include (). A Repair Fund B Employee Welfare Fund C Student Scholarship Fund D Work-study Fund E Sinking Fund III. True or False 1. All schools and hospitals in China are non-profit organizations and accounting for non-profit organizations (). 2. After the implementation of centralized treasury receipt and payment system, centralized accounting will be realized, and the budget unit will no longer have accounting (). 3. The accounting basis of general budget accounting is cash basis (). 4. The accounting of administrative units needs to set up an account of "financial refundable amount" to reflect the amount of money that has not been paid at the end of the year (). 5. In western government fund accounting, funds and account groups are independent accounting entities. ()。 6. China's state-owned enterprises are invested by the government, so they belong to the category of government accounting. () 7. The government budget is a planned arrangement for the financial resources of the government and non-profit organizations. () 8. Accounting for the total financial budget follows the principle of earmarking. () 9. Accounting fixed assets of administrative units are not depreciated, so the purchase of fixed assets does not increase expenditure. () 1. Western government general funds adopt the concept of economic resource flow confirmation to confirm accounting matters. () 11. There is no owner in government and non-profit organization accounting, so there is no net asset accounting element. () 12. Accounting entities of government and non-profit organizations are government organizations and profit organizations. () 13. Accounting fixed assets of administrative units are not depreciated, so the purchase of fixed assets does not increase expenditure. () 14. China's public institution accounting is non-profit organization accounting. () 15. Accounting of non-profit organizations should be based on accrual basis. () IV. Short answer questions 1. Briefly describe the content of budget revenue and expenditure classification reform and its impact on government accounting. 2. How does the accounting of administrative unit confirm the allocated funds under the direct financial payment and financial authorization payment? 3. What are the main concepts of fund resource flow? What concept of resource flow should government fund accounting adopt? 4. What are the contents of the current accounting system of government and non-profit organizations in China? How to divide government accounting from non-profit organization accounting? 5. What are the income and expenditure subjects of administrative unit accounting? 6. How to confirm the exchange transaction income of accounting in non-profit organizations? 7. What kinds of accounting measurement attributes include? What measurement method does government and non-profit organization use for accounting? 8. What are the net assets of the total financial budget accounting? 9. What are the characteristics of hospital accounting in China? V. Accounting Entries 1. The following accounting events occurred in the accounting of the general budget of a municipal finance bureau, and the accounting entries were written. (1) Upon receipt of the daily report of general budget revenue submitted by the State Treasury, the total revenue of business tax, income tax, etc. today is 3 million yuan, and the administrative fee income is 6, yuan. (2) After receiving the daily report of the general budget revenue submitted by the State Treasury, it will be returned to the Treasury today, and the income will be reduced by 2, yuan. (3) Upon receipt of the daily report of fund budget income submitted by the State Treasury, the total income of power fund today is 6, yuan, and the total income of road maintenance fee is 2, yuan. (4) The grain risk fund of 56, yuan was arranged at the same level and deposited in the Agricultural Development Bank. (5) Received 2, yuan from the provincial finance into the grain risk fund, which has been received. 2. When an institution implements the Accounting System for Institutions, the following accounting items occur, and accounting entries are written: (1) It has received the financial allocation of 1, yuan for this month and the subsidy income of 5, yuan from the higher authorities, which has been received. (2) Through centralized government procurement of a batch of computer equipment with a value of 1, yuan, 4% of the total procurement funds will be borne by the financial department and 6% by the public institutions. Now, the 4, yuan procurement funds borne by the public institutions will be allocated to the centralized financial procurement institutions. (3) Received the computer equipment purchased by the government from suppliers, and the equipment has passed the acceptance. (4) With the fixed assets with a book value of 15, yuan, the appraised value is 18, yuan. (5) At the end of the year, the balance of the business balance account is 2, yuan, and the debit balance of the operating balance is 1, yuan. Transfer to balance distribution. 3. An administrative unit (without implementing the reform of centralized treasury payment system) has the following accounting events, and writes accounting entries. (1) Received the recurrent funds of 4, yuan from the financial department this month. Received a special fund of 2, yuan from the financial department to complete a special task; (2) The extra-budgetary fee of 5 million yuan was received and paid in full as required. (3) Received an extra-budgetary fee of 2 million yuan, and turned it over to 6% according to the regulations. (4) Received 1.3 million yuan of extra-budgetary funds returned from the financial special account. (5) The interest on bank deposits this month is 2 yuan. 4. The following accounting events occurred in the general funds of western governments, and accounting entries were written. (1) At the beginning of the year, the government approved the budget revenue of 1 million yuan and the budget expenditure of 9.5 million yuan. (2) The property tax revenue of this period should be 5 million yuan, and the estimated bad debt rate is 3%. (3) Purchase a batch of materials with the government general fund, with a value of 7, yuan. (4) The government signed a contract with suppliers to purchase a batch of materials with a contract amount of 1 million yuan. (5) The above-mentioned materials purchased by signing the contract have arrived for acceptance, and a loan of 1 million yuan has been paid at the same time. 5. An administrative unit (implementing the reform of centralized treasury collection and payment system) has the following accounting events, and writes accounting entries. (1) This month, the financial department directly paid for the purchase of a batch of materials for the company, with a value of 3, yuan, which has been put into storage. (2) Direct financial payment, purchasing a set of equipment for the unit, with a value of 4, yuan, which has been accepted. (3) Purchase sporadic office supplies with the financial authorization payment amount. The value of 8 yuan has been paid. (4) At the end of the year, after verification, the direct financial payment amount of this year is 1 million yuan, and the actual direct financial payment amount is 7, yuan, so it is necessary to cancel the unused direct financial payment amount of 3, yuan. At the same time, the bank statement provided by the correspondent bank was received. The authorized financial payment amount this year is 5, yuan, and the actually used amount is 45, yuan, so it is necessary to cancel the authorized financial payment amount of 5, yuan. (5) At the beginning of next year, we will receive the Notice on the Restoration of Authorization for Direct Financial Payment and the Notice on the Restoration of the Use Amount of Authorized Financial Payment, and restore the financial payment amount of 3, yuan and the financial authorization amount of 5, yuan cancelled at the end of last year. 6. A private non-profit organization implements the "Private Non-profit Accounting System", and the following accounting events occur, and accounting entries are written. (1) Organizing business activities, with expenses of RMB 3,, which has been paid; (2) The office expenses incurred by the administrative department are 2 yuan, which shall be paid by deposit; (3) To conduct publicity activities to raise funds, and the expenses incurred are 8, yuan, which will be paid by deposit; (4) At the end of the month, the cost of sold goods is carried forward to 1, yuan; (5) Carry out some fixed assets liquidation. After the liquidation, the debit balance of fixed assets liquidation is 6, yuan.