(examination time: 6 minutes, total score: 1. points)
1. True or false questions (this big question is ***2 small questions, each small question is 2. points, ***4 points)
1 When the inventory goods are accounted by the selling price amount accounting method, the ending balance. (B)
True or False
2 The goods that the enterprise has completed the sales procedures but have not been picked up by the buyer at the end of the month shall be accounted as the inventory goods of the enterprise. (B)
True or False
3 Intangible assets dedicated to the production of a product, whose economic benefits are realized through the products produced, should be included in the product cost. (A)
True or False
4 The transaction costs incurred by an enterprise to obtain trading financial assets should be included in the initial recognition amount of trading financial assets. (B)
True or False
5 The business tax payable by an enterprise on the sale of fixed assets should be included in the "business tax and surcharges" item in the income statement. (B)
True or False
6 In the cash inventory, the cash shortage that cannot be identified should be included in the non-operating expenses after approval. (B)
True or False
7 When an enterprise purchases a number of fixed assets that are not separately priced with one sum of money, it should allocate the total cost according to the proportion of the fair value of each fixed asset and determine the cost of each fixed asset respectively. (A)
True or False
8 The impairment provision made by an enterprise for long-term equity investment shall be reversed during the recovery of the value of the long-term equity investment, but the amount reversed shall not exceed the original impairment provision. (B)
True or False
9 The basic old-age insurance premium, supplementary old-age insurance premium and commercial old-age insurance purchased for employees are all employees' salaries provided by enterprises. (A)
True or False
1 If the goods issued by the enterprise do not meet the conditions for revenue recognition, they should make accounting entries according to their actual costs: debit the "goods issued" account and credit the "goods in stock" account. (A)
True or False
11 The purchase expenses such as transportation and miscellaneous expenses incurred by commodity circulation enterprises in the process of purchasing commodities shall be included in the inventory purchase cost. If the purchase cost is small, it can also be directly included in the current cost when it occurs. (A)
Correct error
At the end of the 12th year, except for the detailed account of "undistributed profits", other detailed accounts under the account of "profit distribution" should have no balance. (A)
Correct error
13 For the fixed assets that have reached the intended usable state but have not yet completed the final accounts, if the actual cost is different from the original provisional estimated value, the accrued depreciation should be adjusted. (B)
True or False
14 If each component of a fixed asset has different service lives and is subject to different depreciation rates, it shall be recognized as a single fixed asset. (A)
True or False
15 If the long-term equity investment held by an enterprise is impaired, once the impairment loss is confirmed, it cannot be reversed even if the value is recovered in the future. (A)
True or False
16 When the board of directors of a listed company passes the stock dividend distribution plan, the accounting department shall recognize the stock dividend to be distributed as a liability. (B)
True or False
17 An enterprise adopts planned cost for daily accounting of materials, and should allocate the cost difference that should be borne by the delivered materials on a monthly basis, instead of calculating the allocation at the end of the quarter or the end of the year. (A)
True or False
18 If an enterprise transfers the right to use an asset, if the contract or agreement stipulates that the use fee is charged in one lump sum, and no follow-up service is provided, it shall be regarded as a one-time confirmation of income from the sale of the asset. (A)
True or False
19 According to the production and operation characteristics and management requirements of an enterprise, the product cost of a single-step and mass-produced product is generally calculated by the variety method. (A)
Correct mistake
2 The net loss of fixed assets damaged by an enterprise shall be included in non-operating expenses. (A)
True or False
Second, multiple-choice questions (this big question is ***1 small questions, each with 3. points and ***3 points)
1 An enterprise purchased an available-for-sale financial asset on February 1, 27, with a acquisition cost of 25 million yuan and a fair value of 3, on December 31, 27. At the end of 28, the fair value of this available-for-sale financial asset was 27 million yuan. The income tax rate is 25%. At the end of 28, the impact of this financial asset on income tax was handled as (c).
a. Deferred income tax liabilities should be confirmed to be 5, yuan; b. Deferred income tax liabilities should be reversed to be 75, yuan; c. Deferred income tax assets should be confirmed to be 75, yuan; d. Deferred income tax assets should be confirmed to be 5, yuan
2 Company A converted an office building into investment real estate measured by fair value model, with the original book value of the office building being 25 million yuan, accumulated depreciation being 5, yuan, and fixed assets impairment provision being 1.5 million yuan.
a. credit "fixed assets impairment reserve" 1.5 million yuan b. credit "capital reserve-other capital reserve" 7 million yuan c. debit "capital reserve-other capital reserve" 7 million yuan d. credit "fair value change profit and loss" 7 million yuan
3 when an enterprise obtains government subsidies related to assets, it should be included first.
A. Current profit and loss B. deferred revenue C. Investment profit and loss D. Property profit and loss
4 On August 15, 28, Changjiang Enterprise built a set of equipment by itself, with the purchase price of engineering materials of 6 million yuan and the input tax of 1.2 million yuan; The cost of raw materials for production is 3, yuan, and the original input tax is .51 million yuan; The cost of collecting self-produced products is 5, yuan, taxable value is 6, yuan, and the VAT rate is 17%; The salary paid to relevant personnel is 884,7 yuan. It was completed and put into use on September 25, 28, with an estimated service life of 5 years and an estimated residual value of 2, yuan. In the case of depreciation by double declining balance method, the depreciation of this equipment in 29 should be (d) ten thousand yuan.
a.156b.287.95c.282.8d.288
5 Company A transfers an intangible asset at a price of 3 million yuan. The intangible asset was purchased by Company A at a price of 3.6 million yuan. At the time of purchase, the estimated service life of the intangible asset is 1 years, and the legal effective service life is 12 years. The intangible asset has been used for 5 years at the time of transfer, and the business tax rate payable for the transfer of the intangible asset is 5%. Assuming that other related taxes and fees are not considered, the intangible asset has been provided with impairment reserve of RMB 2,, which is amortized by the straight-line method. The net income from the transfer of the intangible assets by Company A is (c) ten thousand yuan.
a.11b.12c.125c.14
6 Changhong Company is a general taxpayer of value-added tax, and the applicable value-added tax rate is 17%. In January, 28, the board of directors of Changhong Company decided to distribute 5 LCD color TVs produced by the company as personal benefits to the company's management personnel. The unit cost of this batch of products was 15, yuan, and the market selling price was 2, yuan per set (excluding tax). Regardless of other related taxes and fees, the amount that Changhong Company should include in the management expenses for this business in 28 was (D) 1, yuan.
A.6 B.77 C.1 D.117
7 A company has 5 tons of materials in stock, with a book balance of 6, yuan. This material is specially used to produce A products. It is estimated that 1 A products can be produced, and the production and processing cost is 1.2 million yuan. The market price of A products excluding tax is 15, yuan each. It is estimated that the company will incur related expenses of RMB 1, yuan for each product sold, and the net realizable value of the ending materials is RMB (D) 1, yuan.
A.12 B.15 C.1 D.2
8 Among the following items, (A) will not cause the increase or decrease of intangible assets in the balance sheet.
a. provision for impairment of intangible assets B. transfer of ownership of intangible assets C. amortization of intangible assets D. subsequent expenditure of intangible assets
9 Company A confirmed the estimated liabilities of 1 million yuan in 28 due to loss contract without subject matter, assuming that the estimated liabilities accrued in this matter can be deducted when the production of related products is completed. The balance of deferred income tax assets at the beginning of 28 was 5, yuan, and the income tax rate was 25%. Assuming that there is no other tax adjustment besides this matter, the balance of deferred income tax assets at the end of 28 is (b).
a. Debit 25, yuan B. Debit 75, yuan C. Debit 25, yuan D. Debit 5, yuan
1 In which of the following circumstances, capitalization of borrowing costs should not be suspended (D).
a. The construction of fixed assets for more than three months is interrupted due to labor disputes. B. The construction of fixed assets for more than three months is interrupted due to the difficulty of capital turnover. C. The construction of fixed assets for more than three months is interrupted due to safety accidents. D. The construction of fixed assets for more than three months is interrupted due to predictable climate impact.
III, Multiple-choice questions (this big topic * * 1 small questions, 3. points for each small question, 3 points for * *)
1 Among the following items, the one that should be accounted for as the salary payable to employees is ABCD.
a. trade union funds paid B. employee education funds paid C. housing accumulation fund paid for employees D. medical and health care services provided for employees free of charge
2 Among the following items, (BCD) will not cause changes in retained earnings.
a. Surplus reserves to cover losses B. Provision of statutory surplus reserves C. Transfer of surplus reserves to increased capital D. Provision of arbitrary surplus reserves
3 Among the following items, there is (AD) that can cause both assets and liabilities to decrease.
a. paying cash dividends B. obtaining short-term loans C. making up for losses with surplus reserves D. paying employees' salaries in cash
4 if the assets exchanged are fixed assets and intangible assets, the difference between the fair value of the assets exchanged and the book value of the assets exchanged can be included in (AC).
A. Non-operating income B. Other business income C. Non-operating expenses D. Other business costs
5 Among the following items, industrial enterprises should recognize (BD) as other business income.
a. income from foreign sales of materials B. income from the sale of patent ownership C. net income from the disposal of business premises D. income from the transfer of trademark use rights
6 Among the following, the methods that can be used to determine the completion progress of the services provided are (ABD).
a. determine according to the measured completed work. b. calculate and determine according to the proportion of the cost that has occurred to the estimated total cost. c. calculate and determine according to the proportion of the amount that has been received to the total contract amount. d. calculate and determine according to the proportion of the labor services that have been provided to the total labor services that should be provided.
7 According to the Accounting Standards for Enterprises No.8-Impairment of Assets, the recoverable amount of assets shall be determined according to the higher of the following (AC).
a. the net amount after deducting disposal expenses from the fair value of assets B. the fair value of assets C. the estimated future cash flow of assets D. the estimated selling price of assets
8 Among the following items, the specific conditions that enterprises should consider when determining the allocation method of production costs between finished products and products are (ACD).
a. How many products are there? B. How good or bad the quota management foundation is? C. How big the cost is? D. How big the product quantity changes every month?
9 Among the following asset impairment reserves, (AB) can be reversed when the relevant conditions are met.
a. provision for bad debts B. provision for inventory depreciation C. provision for impairment of intangible assets D. provision for impairment of fixed assets
1 when preparing the statement of bank reconciliation, among the following outstanding items, there is (AC) that will cause the book balance of the deposit journal of the enterprise to be less than the balance of the bank statement.
a. the bank has not paid the cheque issued by the enterprise. b. the enterprise has sent and deposited the cheque, but the bank has not recorded it. c. the bank has received the payment, and the enterprise has not received the payment notice. d. the bank has paid the payment on behalf of the enterprise, and the enterprise has not received the payment notice.