1. Multiple choice questions (There is only one correct answer to the above questions. Please fill in the information points of the corresponding question number on the answer sheet with 2B pencil according to the requirements of the answer sheet. Multiple choices, wrong choices, and no choices are scored. There are ***25 questions in this category, with each question 1 point and ***25 points. )
On March 3 1 day and March 3 1 day at 20 10, the balance in the bank account of Company A was130,000 yuan, with an increase of 250,000 yuan and a decrease of170,000 yuan in March. On March 3 10, the balance of a company's bank deposit account should be
A.2 1 B.-29 C.5 D.0
2, according to the actual cost of raw materials for accounting, impossible to use the accounting subject is (c).
A. raw materials B. materials in transit C. materials procurement D. bank deposits
3. On April, 2065438 1 day, Company B obtained a loan of 400 million yuan from the bank for the temporary needs of production and operation. The loan term is 6 months and the annual interest rate is 6%. Interest is settled quarterly, and the accounting entry of interest expense in April is confirmed (c).
A. Debit: financial expenses 200
Loan: short-term loan of 200.
B. Debit: management fee 200
Credit: interest payable 200
C. Debit: financial expenses 200
Credit: interest payable 200
D. Borrow: interest payable 200
Loan: Bank deposit 200.
Company C is a general taxpayer of value-added tax, and purchased a batch of raw materials to produce products. The price indicated on the special VAT invoice is 2 10000 yuan, and the VAT is 35700 yuan. Company C later used 10% of these raw materials to produce products exempt from VAT. When collecting raw materials for producing products exempt from VAT, the correct accounting treatment of "taxes payable" is (b)
A. Debit the subject "Taxes payable-VAT payable (input tax transferred out)" 3 570 yuan independent education fee.
B credit the subject "tax payable-value-added tax payable (input tax transferred out)" 3 570 yuan.
C. Debit the subject "Taxes payable-VAT payable (output tax)" 3 570 yuan.
D credit the subject "tax payable-value-added tax payable (output tax)" 3 570 yuan.
5. Joint voucher belongs to (D)
A. Entry voucher B. Original voucher C. Transfer voucher D. Bookkeeping voucher
On March 3, 2065438, the bank reconciliation table compiled by company D showed that the adjusted balance was 2.596 million yuan, and there was no accounting error in both the enterprise and the bank. However, after checking one by one, it was found that there were two outstanding payments in March: (1) Company D bought raw materials, wrote a check to pay the payment of 25,000 yuan, and registered it in the account, but the holder did not go through the account entry formalities with the bank, and the bank did not keep an account; (2) The bank has paid payment collection 60,000 yuan for the enterprise, but Company D has not received the payment notice and kept the account. On March 3, 2065438, the balance of book deposit and bank statement deposit of Company D was (B) respectively.
A.256 1000 yuan, B. 2536000 yuan, 262 1000 yuan.
C.257 1000 yuan, 2656000 yuan D. 2656000 yuan, 262 1000 yuan.
7. When an enterprise makes temporary or sporadic purchases in other places, the money remitted to the purchasing bank to open a purchasing account is called (D).
A. Bank draft deposit B. Bank cashier's check deposit C. Credit card deposit D. Foreign deposit
8. When checking out, it is (D) yuan to draw a double red line on the banner.
A. monthly knot B. quarterly knot C. semi-annual knot D. annual knot
9. The error that can be found through trial balance is (D).
A. Repeatedly registering economic business B. Omitting economic business
C. the borrowing direction of the borrowing account is opposite. D. the loan amount in the loan account is inconsistent.
10.E company is a general taxpayer of value-added tax. On March 5, 20 10, the company sold a batch of products, and the price indicated in the price list was 30,000 yuan (excluding tax). Because it is sold in bulk, Company E gives the buyer a commercial discount of 10%, and the amount of accounts receivable is (b) yuan.
A.b . 3 1590 c . 30000d . 35 100
1 1. In the case of price changes, the method of issuing the inventory with the inventory cost closest to the market price at the end of the period is (D).
A. individual valuation method B. moving weighted average method C. monthly weighted average method D. first-in first-out method
12, "People's Republic of China (PRC) Company Law" stipulates that an enterprise shall draw legal surplus reserve according to (b) of its net profit. Gigi Lai education
a . 5% B . 10% c . 15% d . 25%
13, the unemployment insurance premium paid by the enterprise for the workshop management personnel shall be included in (b)
A. Management expenses B. Manufacturing expenses C. Sales expenses D. Financial expenses
14.F company's "surplus reserve" at the beginning of the year was 654.38+0 million yuan. This year, the statutory surplus reserve is 654.38+0.35 million yuan, and the paid-in capital is increased by the surplus reserve. Assuming that other factors are not considered, the following statement is incorrect (b)
A. the total owner's equity remains unchanged. B. The total owner's equity increased by 550,000 yuan.
C the year-end balance of "surplus reserve" is 6,543,800 yuan+0,550 yuan. D "paid-in capital" increased by 800,000 yuan.
15. The voucher filled in by the cashier according to the original voucher that has been verified without error is (d) used to record the cash and bank deposit collection business.
A. Accounting voucher B. Transfer voucher C. Original voucher D. Receipt voucher
16. What are the accounting files that should be kept for more than 20 years according to regulations? (3)
A. Accounting vouchers B. Accounting transfer list C. Accounting file destruction list D. Auxiliary account books
17, manufacturing expenses subsidiary ledger generally adopts (d).
A. Quantity-amount subsidiary ledger B. Parallel record subsidiary ledger
C. Three-column ledger
18, g company 20 10 1 the relevant figures in the column of "current amount" in the income statement are as follows: operating profit is 32,000 yuan, non-operating income is 5,000 yuan, and non-operating expenditure is 50,000 yuan. In June 5438+10, the total profit of Company G was RMB (D).
Answer. b . 32000 c . 13000d .- 13000
19, China's enterprise balance sheet adopts (D) structure.
A. Multi-step B. Single step C. Report D. Account type
20. The maximum overdraft period of a credit card is (b) days.
A.30 B. 60 C.90 D. 120
2 1. After the cashier receives the payment according to the receipt voucher or pays according to the payment voucher, in order to avoid receiving and paying again, he should (a)
The stamp of "received" or "paid" on the voucher.
B the payee or payer shall sign the memorandum.
C. the cashier should register in the memorandum.
D. The cashier will cross the voucher for cancellation.
22. The actual cost of the balance of Material A at the beginning of the month is 65,438+000,000 yuan, and the balance is 65,438+0000 pieces. This month, 65,438+0200 pieces of materials were added, with an increase amount of 65,438+026,000 yuan. The weighted average unit price of material A this month is (b) yuan/piece.
A 100 b 102.73 c 105 d 102.
23. In the balance sheet, the items that can be directly filled in according to the general ledger account balance are (a).
A. Trading financial assets B. Accounts received in advance C. Accounts received in advance D. Other receivables
24. When an enterprise makes a cash inventory, it finds that the actual cash amount is more than the book balance 100 yuan. After repeated verification, the reason for the long payment is unknown. The correct treatment method is (D).
A.it belongs to the cashier personally. B. reduce management costs.
C. recognized as other business income D. recognized as non-business income
25. The following statement about account books is incorrect (c).
A. Account books can provide information for preparing accounting statements on a regular basis.
B. registering account books is an important accounting method.
C. The general ledger can provide the date of occurrence of each transaction.
D account book is an important basis for assessing the operating results of enterprises and strengthening economic accounting.
Second, multiple-choice questions (there are more than two correct answers to the following questions. Please fill in the information points of the corresponding question number on the answer sheet with 2B pencil according to the requirements of the answer sheet. Don't choose, wrong choice, multiple choice, less choice all don't score. This kind of questions *** 10, 2 points for each small question, ***20 points. )
1, which does not belong to accounting measurement attribute (AC)
A. Production cost B. Replacement cost C. Cost of sales D. Fair value
2. Enterprise A purchased production equipment and put it into use, the price was 300,000 yuan, and the input tax was 5 1 10,000 yuan. Enterprise A pays 200,000 yuan in bank deposit, and the balance is paid by commercial acceptance bill. For the accounting treatment of this economic business, the correct one is (BCD)
A. Debit the "fixed assets" account of 356,5438+00,000 yuan B. Debit the "fixed assets" account of 300,000 yuan.
C. credit the account of "notes payable" 15 1 10,000 yuan D. credit the account of "bank deposit" with 200,000 yuan.
3, belong to the account check (ABCD)
A. Check the book balance of the cash book on hand with the actual self-study amount.
B. Check the book balance of deposit journal according to the bank statement.
C. Check the balances of various accounts receivable and accounts payable with the relevant book balances of debtors and creditors.
D. Check the book balance of various property and materials subsidiary ledger with the actual amount.
4. The "non-operating income" item in the income statement should be calculated and filled in according to the current amount of the subject (AD).
A. Main business income B. Non-operating income C. Investment income D. Other business income
On February 7, 5.20 10/0, Company B purchased a batch of Class A raw materials with a bank deposit of 3,500 yuan, and the materials were accepted and put into storage. For the accounting treatment of this business, the accounting methods and techniques that need to be used are (ABD)
A. Double entry bookkeeping B. Cost calculation C. Property inspection D. Parallel records
6. February, 2065438+00 12. Company C purchased materials from Company A and paid Company A 400,000 yuan in advance according to the contract. On February 28th, 20 10, Company C received the materials sent by Company A according to the contract. The invoice shows the payment of 600,000 yuan, and the value-added tax 10.2 million yuan. Company C immediately used the bank deposit to make up the payment according to the contract. C company's accounting treatment of this economic business, the correct accounting entry is (ABD)
A. Debit: advance payment-Company A 400000
Loan: 400,000 yuan in bank deposit.
B. Borrow: 600,000 yuan of raw materials.
Taxes payable-VAT payable (input tax) 102000
Loan: advance payment-Company A 702000.
C. Borrow: 600,000 yuan of raw materials.
Taxes payable-VAT payable (input tax) 102000
Loan: advance payment-400,000 yuan from Company A..
Accounts payable-Company A 302000
D. Debit: advance payment-Company A 302000
Loan: 302,000 yuan in bank deposit.
7.20 10 March, the debit amount of raw material general ledger account of Company D was 8,800 yuan, and the three accounting vouchers involved were: the debit amount of raw material general ledger account with payment voucher number 1 was 3,000 yuan, and the debit amount of raw material general ledger account with payment voucher number 10 was 2,000 yuan.
A. If Company D adopts the accounting treatment procedure of proof of charge to an account, the debit registration times of the general ledger account of "raw materials" in March are 1 time, and the amount is 8800 yuan.
B. If Company D adopts the accounting processing procedure of accounting vouchers, the debits of the "raw materials" general ledger account were registered for three times in March, with amounts of 3,000 yuan, 2,000 yuan and 3,800 yuan respectively.
C. If Company D adopts the account processing procedure of account summary table and monthly summary method, the debit registration times of "raw materials" general ledger account in March are 1 time, and the amount is 8,800 yuan.
D. If Company D adopts the accounting processing procedure of account summary table and monthly summary method, the debit registration times of the "raw materials" general ledger account in March are 3 times, with the amounts of 3,000 yuan, 2,000 yuan and 3,800 yuan respectively.
8. Sign the accounting file destruction list (CD).
A. Person in charge of accounting institution B. Person in charge of assessment team C. Person in charge of unit D. Person in charge of sales supervision
9. Payables account (ABCD) must be used.
A. Trade union funds payable
C. Housing accumulation fund payable to employees D. Free medical and health care services for employees
10, which belongs to self-made original voucher (BD)
A. Salary plan B. Material receipt C. Purchase invoice D. Product receipt.
III. True or False (Please fill in the information point of the corresponding question number on the answer sheet with 2B pencil according to the requirements of the answer sheet. If you think the statement is correct, fill in the information point [√] on the answer sheet; If you think the expression is wrong, fill in the information point [×] on the answer sheet. There are ***25 questions in this category, with each question 1 point and ***25 points. Correct judgment, wrong judgment, no score, no deduction. )
1. Production costs, manufacturing expenses, sales expenses and management expenses are all profit and loss subjects, and there is generally no balance after the period-end carry-over. (×)
2. The accounting of reserve funds is divided into quota system and non-quota system. Quota system refers to the system that according to the actual work needs of departments and personnel, the reserve fund quota is first approved and allocated accordingly, and then cash is paid to make up its quota. (√)
3. Fixed assets with inventory losses shall be accounted for according to the replacement value of similar or similar fixed assets, minus the depreciation estimated according to their new degree. (×)
4. If the price paid for the acquisition of trading financial assets includes cash dividends that have been announced but not yet paid or bond interest that has reached the interest payment period but has not yet been received, it shall be separately recognized as a receivable item and does not constitute the cost of trading financial assets. (√)
5. In order to comprehensively, systematically, continuously and in detail reflect the cash receipts and payments, all units shall set up cash account books, and the cashier shall register one by one according to the sequence of business occurrence and the verified receipts, payment vouchers and transfer vouchers. (×)
6. The bank will not only refund the bad check issued by the enterprise, but also impose a fine of 5% but not less than 1000 according to the face value. (√)
7. Enterprises adopt different accounting procedures, and the basis for preparing accounting statements is also different. (×)
8. The "accounts receivable" item in the balance sheet shall be filled in according to the total final debit balance of the detailed accounts of accounts receivable and advance receipts, minus the final balance of the "bad debt provision" account. (√)
On June 38, 9.20 10, 65438+ 10/day, the total liabilities of ABC company were 400,000 yuan, and the total owners' equity was 600,000 yuan. On June+10, 5438, the company sold a batch of products, obtained the price of 654.38 million yuan and deposited it in the bank (excluding value-added tax), and its cost was 70,000 yuan. Regardless of other factors, the total assets of the company in1October were110+31. (x) Independent education
10, paid-in capital represents the strength of an enterprise and is the "capital" for starting an enterprise, which reflects the external source of funds invested by the enterprise owner. (√)
1 1. The general ledger accounts control and dominate the subordinate subsidiary ledger accounts, and the subsidiary ledger accounts are detailed and concrete descriptions of its general ledger accounts. (√)
12. Fixed assets refer to tangible assets whose service life exceeds one fiscal year. (×)
13. An enterprise shall systematically and reasonably amortize the corresponding amortization amount within the expected service life of intangible assets. (√)
14, commonly known as "Nissin", means that enterprises should register cash book every day, settle the balance, and check the balance of cash book with the actual cash on hand. (√)
15. The enterprise shall accrue employee welfare expenses according to 14% of the total wages. (×)
16, VAT The sales income of general taxpayers does not include output tax, and the sales income of small-scale taxpayers includes VAT. (×)
17. Foreign original vouchers generally belong to one-time vouchers, while self-made original vouchers generally belong to cumulative vouchers. (×)
18. In the cash flow statement, the enterprise shall report the cash flow separately from the business activities, investment activities and financing activities. (√)
19. The earlier the accounting vouchers arrive, the better. (×)
20. When checking the cash, the temporary IOUs that have not been recorded and the custody cash that has not been received shall not be included in the actual deposit, and the cash reserves stored in different places shall be checked. (×)
2 1. Fixed assets increased in the current month are depreciated in the current month, while fixed assets decreased in the current month are not depreciated in the current month. (×)
22. Generally speaking, the date of the proof of charge to an account is the date of preparation of the proof of charge to an account. For the month-end carry-forward business, the date of the accounting voucher is the date of the last day of the month. (√)
23. According to the rule that "if there is a loan, there must be a loan, and the loan must be equal", the debit amount of any account must be equal to its credit amount. (×)
24. When raw materials are priced at actual cost, they are all priced at actual cost, from daily receipt and delivery vouchers of materials to subsidiary ledger and general ledger. Only when the actual cost is used, the first-in first-out method, the weighted average method and the individual valuation method are different. (×)
25.APP Company purchased 80% of the voting shares of another company through the secondary market, with a total expenditure of 50 million yuan. APP company should classify this investment as a trading financial asset. (×)
4. Indefinite choice questions (There are one or more correct answers to the following questions. Please fill in the information points of the corresponding question number on the answer sheet with 2B pencil according to the requirements of the answer sheet. Don't choose, wrong choice, multiple choice, less choice all don't score. This kind of question *** 15 is a small question, with 2 points for each small question and 30 points for * * *. )
(1) On March, 20651,the debit balance of the account receivable of Zheng Tai Company was 560,000 yuan, and the debit balances of the two detailed accounts were 300,000 yuan and 260,000 yuan respectively. On March 10, Zheng Tai Company received RMB 200,000 from Enterprise W and deposited it in the bank. 16 In March, Zheng Tai Company sold a batch of goods to enterprise M, and the special VAT invoice issued indicated the price of 100000 yuan and the VAT of 17000 yuan. The goods have been sent, but the money has not been received.
Requirements: According to the above information, answer the question 1-3:
1. Regarding the accounts receivable of Zheng Tai Company on March 20th 10, the following statement is correct (AC).
A The debit balance of the subsidiary ledger of "Accounts Receivable -W Enterprise" is 65,438+000,000 yuan.
B Debit balance of "Accounts Receivable -W Enterprise" subsidiary ledger is 300,000 yuan.
C. The debit balance of "accounts receivable" general ledger is 360,000 yuan for independent education.
D The total debit balance of accounts receivable of all subsidiaries is 360,000 yuan.
2. Regarding the amount of the "accounts receivable" subsidiary ledger of Zheng Tai Company in March 20 10, the following statement is correct (BD).
A. The debit amount of the detailed account of "Accounts Receivable -W Enterprise" is 200,000 yuan.
B the credit amount of the detailed account "Accounts Receivable -W Enterprise" is 200,000 yuan.
C the debit amount of the detailed account "Accounts Receivable-Enterprise M" is 65,438+000,000 yuan.
D The credit amount of the detailed account "Accounts Receivable-Enterprise M" is 654.38+0.7 million yuan.
3. Regarding the "Accounts Receivable" general ledger of Zheng Tai Company in March 20 10, the following statement is correct (BCD).
A the debit amount of the "accounts receivable" general ledger this month is 365,438+07,000 yuan.
B. The debit amount of the "Accounts Receivable" general ledger this month is 1 17000 yuan.
C. The credit amount of "Accounts Receivable" general ledger this month is 200,000 yuan.
D The debit balance of "Accounts Receivable" general ledger at the end of March was 477,000 yuan.
(II) The balance sheets of Proron Company at the end of 20 10 and 1 are as follows:
Balance Sheet (Simplified) 20 10 1 3 1 Unit: Yuan.
Property; property; assets
a sum of money
Liabilities and owners' equity
a sum of money
bank deposit
80000
accounts payable
10000
raw material
60000
notes payable
20000
fixed assets
200000
paid up capital
300000
Contributed surplus
10000
total
340000
total
340000
On February 20 10, the following economic business happened in the company:
Use the bank deposit of 20,000 yuan to purchase production equipment.
Convert notes payable 10000 yuan that cannot be repaid due into accounts payable.
Convert the capital reserve of 6,000 yuan into paid-in capital.
8000 yuan to buy means of production, the payment has not been paid.
Requirements: According to the above information, answer questions 4-7 (regardless of other factors and various taxes and fees):
4. The following statement is true (ABCD)
A.20,000 yuan in the bank is enough to buy production equipment, which will increase and decrease assets.
B. Converting notes payable of 65,438+00,000 yuan that cannot be repaid due into accounts payable will cause the increase and decrease of liabilities.
C the capital reserve of 6000 yuan will increase and decrease the owner's equity.
D purchase of 8,000 yuan of materials for production, which has not been paid, resulting in an increase in assets and liabilities.
5. Regarding the balance of relevant accounts of Proron at the end of February, the correct one is (ABC).
A. Debit balance of fixed assets is 220,000 yuan. B. The credit balance of accounts payable is 28,000 yuan.
C. The credit balance of paid-in capital is 306,000 yuan. D. The debit balance of capital reserve is 4,000 yuan.
6. The correct statement about the total assets and net assets of Pulong Company is (AC).
A The total assets at the end of February were 348,000 yuan.
B. The total assets at the end of February were 342,000 yuan.
C the total net assets at the end of February were 3,654,380+0,000 yuan.
D The total net assets at the end of February was 308,000 yuan.
7. About the total amount of accounts of Proron Company in February, the correct one is (BD).
A. The total debit amount is 348,000 yuan.
B. The total debit amount is 44,000 yuan.
C. Self-supporting education with a total credit of 348,000 yuan.
D. The total credit is 44,000 yuan.
(III) After Qin Zheng Company closed its account on June 5438+February 2009, some information of the account is shown in the following table.
(Amount Unit: Yuan)
account
Initial balance
Current amount
closing balance
borrow
loan
borrow
loan
borrow
loan
receivables
E
5500
16300
77500
cost of production
18000
F
45000
15000
commodity stocks
100000
G
60000
H
Main business cost
I
J
paid up capital
500000
K
560000
Requirements: According to the above information, answer question 8- 1 1:
8. The amounts of letters E and F are RMB (CD) respectively.
77500 AD 7500 AD 88300 AD 42000 AD
9. The amount of letters G and H is (AD) yuan respectively.
A. 45,000 BC to 427,500 BC
10, and the amount of letters I and J is (c) yuan respectively.
A.45000 and 60,000
C.60000 and 60000 D. 85000 and 85000
1 1, and the amount of the letter k is (c) yuan.
30,000 pounds 50,000 pounds 60,000 pounds 80,000 pounds
(4) Justin Company is a general taxpayer, and the credit balance of the general ledger account "Taxes payable" on March 10 is 86,000 yuan. On March, 2065438 10, the balance of some detailed accounts is as follows: the debit balance of the subject of "Taxes payable-VAT payable" is 28,600 yuan, and the credit balance of the subject of "Taxes payable-VAT unpaid" is 54,000 yuan. The related economic business of Justin Company in March 20 10 is as follows:
Bought a batch of raw materials for production on the 5th. The price indicated in the special VAT invoice is 40,000 yuan, and the VAT is 6,800 yuan. The materials are accepted and put into storage, and the payment is made by bank deposit.
On the 8th, the unpaid value-added tax of last month was paid by bank deposit.
On June 5438+05, a batch of products was sold, with an amount of 285,000 yuan and a value-added tax of 48,450 yuan, all of which were received from bank deposits.
On the 20th, due to poor management, a batch of raw materials were damaged, and the corresponding value-added tax was 8,500 yuan.
The bank deposit on 25th is used to pay income tax 10000 yuan.
Pay the value-added tax of 20000 yuan this month with bank deposit on 26th.
3 1 Carry forward the unpaid VAT of this month. Gigi Lai education
Requirements: Answer the question 12- 15 according to the above information:
12, the following statement is true (BD)
A in March, the debit amount of the general ledger account "taxes payable" was 90,800 yuan.
B. Debit amount of "Taxes payable" general ledger account in March 92, 350 yuan.
C in March, the credit amount of the general ledger account "taxes payable" was 56, 950 yuan.
D Credit balance of general ledger account "Taxes payable" in March 52 150 yuan.
13, column statement is correct (b)
A In March, the debit amount of the subject "Taxes payable-VAT payable" was 38, 350 yuan.
B. Debit amount of "Taxes payable-VAT payable" in March 28, 350 yuan.
C in March, the debit amount of the subject "tax payable-value-added tax payable" was 36,800 yuan.
D in March, the debit amount of "tax payable-value-added tax payable" was 26,800 yuan.
14, the following statement is true (BC)
A Credit amount of "Taxes payable-VAT payable" in March 58, 500 yuan.
B The balance of "Taxes payable-VAT payable" at the end of the month is 0 yuan.
C. In March, the credit amount of the subject "Taxes payable-VAT payable" was 56, 950 yuan.
D the credit balance of the subject "Taxes payable-VAT payable" at the end of March was 65,438+0, 550 yuan.
15, the following statement is true (ABD)
A In March, the debit amount of the subject "Taxes payable-VAT unpaid" was RMB 54,000.
B The credit amount of the subject "Taxes payable-VAT unpaid" in March was RMB 65,438 +0, 550 yuan.
C The debit amount of the subject "Taxes payable-VAT unpaid" in March was 55, 550 yuan.
D The credit amount of the subject "Taxes payable-VAT unpaid" in March was 65,438+0, 550 yuan.