Secondly, there are mistakes in the answers of friends upstairs.
The following answers are also personal opinions and are for reference only. If there are any mistakes or omissions, please correct them.
single choice:
1. Among the following items, (b) is not accounted by "other receivables" account.
A. Reserve fund B. Dividends receivable
C. Various fines receivable D. Deposit paid for renting packaging
Analysis:
Other receivables refer to various receivables and temporary payments except bills receivable, accounts receivable and prepayments. Its main contents include:
① various indemnities and fines receivable, such as indemnities that should be collected from relevant insurance companies due to unexpected losses of enterprise property;
② the rental receivable for rental packages;
③ all kinds of advance payments that should be collected from employees, such as utilities paid for employees, medical expenses that should be borne by employees, rent, etc.;
④ deposit the deposit, such as the deposit paid by renting the package;
⑤ other receivables and temporary payments.
2. At the end of 1999, the debit balance of the enterprise's "accounts receivable" general ledger was 8, yuan, of which only one account in the subsidiary ledger had a credit balance of 2, yuan, and the rest were debit balances. Before adjusting the bad debt reserve at the end of the year, the credit balance of the "bad debt reserve" account is 1, yuan, and the bad debt reserve is accrued at 3% of the balance of accounts receivable, so the amount of the "net accounts receivable" item in the balance sheet is (b) 1, yuan.
A.79.6 B.78.6 C.98 D.97
Analysis:
The "Accounts Receivable" item in the debt table with negative assets is the amount after deducting the ending balance of bad debt provision in the "bad debt provision" account based on the total debit balance of the detailed accounts of "Accounts Receivable" and "Accounts Receivable in advance".
3. The equity investment difference arising from the long-term equity investment of an enterprise shall be amortized equally by stages and included in (a).
a. investment income B. management expenses C. financial expenses D. operating expenses
analysis:
the profit and loss accounting of long-term equity investment should pass the "investment income" account.
4. During the production and operation period, the long-term loan interest incurred for the purchase and construction of fixed assets and before the final accounts of assets are completed shall be debited to account (C).
a. "financial expenses" B. "fixed assets"
C. "construction in progress" D. "long-term loans"
analysis:
if long-term loans are used to purchase and build fixed assets, the amount of interest expenses that should be capitalized before the fixed assets reach the scheduled usable state will be included in the cost of construction in progress
5.
a. included in long-term debt investment projects
b. included in short-term investment projects
c. included in other long-term investment projects
d. set up a separate project in the current assets category to reflect
analysis:
according to the criteria, the "non-current assets due within one year" project reflects the amount due within one year in the enterprise's non-current assets projects, including the holdings due within one year.
6. if there are not many prepayments in the enterprise, in order to simplify the accounting, you can directly record the prepayments in (b) instead of setting the "prepayments" account.
a. Debit of Accounts Receivable B. Debit of Accounts Payable C. Debit of Accounts Receivable D. Debit of Accounts Payable
Analysis:
Enterprises with few prepayments can directly account for accounts Payable without setting the account of prepayments.
7. among the following fixed assets, the one that does not need to be depreciated is (d).
A. Unused houses B. Equipment that has been stopped in season
C. Equipment that has been stopped in major repair D. Fixed assets that have been rented in for business
Analysis:
Fixed assets enterprises that have been rented in for business only have the right to use but no ownership, so there is no need to accrue depreciation (fixed assets that have been rented in for financing should be depreciated according to the principle that substance is more important than form).
The fixed assets owned by an enterprise shall be depreciated except for the following circumstances:
① Fixed assets that have been fully depreciated and still continue to be used;
② land separately priced and accounted for.
8. The essence of bond premium payable is (a).
a. The compensation that enterprises get in advance for paying more interest to investors in the future
b. The compensation that enterprises get in advance for paying less interest to investors in the future
c. A kind of income of issuing enterprises
D. A kind of loss of issuing enterprises
Analysis:
Bonds can be issued at a premium only when their coupon rate is higher than the bank deposit interest rate in the same period, which means that enterprises will have more issues in the future.
9. Among the following items, (b) belongs to non-operating expenses.
a. appreciation of enterprise assets appraisal B. impairment of enterprise assets appraisal
C. discount of bonds issued D. discount of bonds purchased
Analysis:
According to the current accounting system, when an enterprise obtains equity through foreign investment with non-cash assets, the book value of assets does not need to be adjusted for its appreciation or impairment, and the balance after deducting future income tax is recorded in "capital reserve-equity". If the impairment of foreign investment in non-cash assets is assessed, it will be confirmed as the current loss according to the principle of prudence and recorded in the "non-operating expenses" account.
1. Issue a batch of corporate bonds with a face value of 1 million yuan, 6% of coupon rate, and a term of 5 years at 9, yuan. Assuming that the bond premium or discount is shared by the straight-line method, the actual interest expense of the company every year is (b).
A.6, yuan, B.8, yuan, C.4, yuan, D.7, yuan
Analysis:
Interest payable = face value of bonds× coupon rate× term = 1× 6 %× 1 = 6 (ten thousand yuan)
Amortization amount = (1-9)
a. check B. bank draft C. cashier's check
D. commercial acceptance bill E. bank acceptance bill
analysis: bills receivable refer to commercial bills received by enterprises for selling goods and providing services. According to different acceptors, commercial bills are divided into commercial acceptance bills and bank acceptance bills.
2. to measure whether an accounting information is relevant, the decisive factors are mainly (c, d, e).
A. Neutrality B. Nucleability C. Timeliness
D. Predicted value E. Feedback value
Analysis:
Relevance means that accounting information can help users evaluate past, present and future events or confirm to change their past evaluations, thus affecting users' economic decisions and reflecting the usefulness of decisions. It includes subordinate quality characteristics such as timeliness, feedback value and forecast value.
3. When accounting by the equity method, the items that can cause changes in the book value of long-term equity investment are (c, d).
a. the income tax paid by the invested enterprise
b. the invested enterprise withdraws the surplus reserve
c. the invested enterprise declares to distribute cash dividends
d. the invested enterprise accepts donations from other units
e. the invested enterprise uses the surplus reserve to make up the losses
Analysis:
Only those matters that can cause changes in the owner's equity of the invested enterprise will cause long-term equity investment books.
4. The items that can be included in the long-term loan interest are (A, B, C).
a. financial expenses B. construction in progress C. start-up expenses
D. non-operating expenses E. liquidation gains and losses
analysis:
long-term loan interest is usually recorded in the following subjects: management expenses, construction in progress, financial expenses, manufacturing expenses and research and development expenses.
this question is not very rigorous. I understand the above-mentioned "start-up expenses" as the second-level subject of "management expenses" which should be recorded in the long-term loan interest incurred during the preparation period. Please consider it as appropriate.
5. The following expenses should be included in the procurement cost of outsourced materials (A, C and D).
a. purchase price of materials B. input tax C. customs duties
D. reasonable loss in transit E. travel expenses of buyers
analysis: the purchase cost of inventory includes purchase price, related taxes, transportation fees, handling fees, insurance premiums and other expenses that can be attributed to the purchase cost of inventory.
among them, the purchase price of inventory refers to the price listed in the invoice bill of the materials or commodities purchased by the enterprise, but does not include the value-added tax that can be deducted according to regulations.
related taxes and fees refer to import taxes and fees, consumption tax, resource tax, non-deductible VAT input tax, corresponding education surcharge and other taxes and fees that should be included in the inventory purchase cost.
other expenses that can be attributed to inventory purchase cost refer to the expenses that can be attributed to inventory purchase except the above items, such as storage expenses, packaging expenses, reasonable loss in transit, sorting expenses before warehousing, etc.
Judgment:
1. When customers enjoy cash discounts, the total price method reflects the increase of financial expenses; When the customer does not enjoy the cash discount, the net price method reflects the reduction of financial expenses. (√ )
Analysis:
The total price method takes the amount before cash discount as the actual selling price and records it as the amount of accounts receivable. This method understands cash discount as the economic benefit obtained by encouraging customers to pay in advance. The cash discount given by the seller to the customer belongs to a financial management expense from the financing point of view, and should be treated as a financial expense in accounting.
the net price method takes the amount after deducting the cash discount as the actual selling price, and records it as the recorded amount of accounts receivable. This method regards customers' discount as a normal phenomenon, and thinks that ordinary customers will pay in advance, and regards the amount of extra income due to customers' exceeding the discount period as the income obtained from providing credit, and records it as a deduction of financial expenses when receiving accounts.
2. The purpose of advertising is to maintain and improve the value of the trademark, so the advertising expenses with a large amount should generally be included in the cost of the trademark. (× )
Analysis:
The cost of self-created trademark rights includes all expenses from design to application for registration, as well as legal fees, attorney fees and renewal registration fees for trademark rights protection. However, advertising fees are generally directly regarded as sales expenses, but are not included in the cost of trademark rights. The cost of outsourced trademark rights includes purchase price, registration fee, legal fees and other expenses incurred due to transferee
3. (x)
Analysis:
Adjusting net profit to cash flow from operating flow is actually an indirect method to analyze cash flow from operating flow. The increase or decrease of business payable items generally belongs to business activities. The increase in business payables means that the increase in inventory will eventually lead to an increase in sales costs and a decrease in net profit. The decrease in operating payables indicates a decrease in cash. Therefore, when adjusting the net profit, we should add the increase or subtract the decrease of the operating payable items. If the increase or decrease of the operating payable items does not belong to business activities, we cannot adjust them, such as paying off debts with fixed assets and reducing accounts payable in debt restructuring business.
4. The net discount of interest-bearing bills may be higher or lower than the face value of the bills. (√ )
Analysis:
There is nothing to explain this.
5. according to the current system, not all capital reserves can be converted into capital. (√ )
Analysis:
Not all capital reserve items can be converted into capital. In the capital reserve preparation, such as accepting donated physical assets, asset appraisal and appreciation, investment preparation, etc. are a kind of preparation in the owner's equity. Before it is realized, that is, before it is transferred to the detailed account of "Other capital reserves", it cannot be used to convert into capital. Only after it is realized can it be converted into capital according to the prescribed procedures.