中级财务会计复习资料.doc
中级财务会计复习资料
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Intermediate financial accounting review materials
First, individual choice:
1.Which of the following does not fall into the general principle of accounting in our country?
A,substance is more important than form B, continuous operation, C, objectivity, D, importance
2,in accordance with the relevant provisions of the cash management system, the following expenditures should not be paid
in cash;()
A,pay worker salary 35000 yuan B, pay commodity price 5000 yuan
C,pay medical expenses 1000 yuan D, buy office supplies 500 yuan
At the end of 3, the enterprise checkout, no account balance is
A, annual profit B, prepaid expenses, C, profit distribution,
D,production costs
4, use enterprise according to the provisions of the statutory common welfare fund is
A, B, C to make up for the loss of capital, collective welfare
facilities in D, the distribution of dividends
5 the time limit for payment of commercial drafts shall be agreed upon by both parties, but shall not exceed () months
A, 3 B, 6 C, 9 D, 12
6,the enterprises that have prepared the bad debts have been confirmed and cancelled as the bad debts, and the receivable shall be paid back later
A,debit the bank account, and credited the management expense account
B,debit the accounts receivable, and credited the bad debt reserve account
C,debit the bank account, and credited the accounts receivable
D,B, and C
7,the rapid depreciation method of fixed assets will enable enterprises during the acceleration period
A, profits decreased by B, profits increased
C, profit is not affected, D, A or B
8,the cause of the receivable account is ()
A, B, C. & D. are sold on credit
9,the following items do not belong to "payable welfare benefits”, accounting content is ()
A, from the cost of welfare benefits extracted B, workers living difficulties subsidies
C, welfare benefits extracted from the net profit, D, pay the wages of staff bathroom managers
10,the enterprise short-term investment valuation by lower cost and market price method, in June 30, 2000 ''short-term investment depreciation, prepare a A stock" account credit balance 600 yuan
In December 31, 2000, the cost of A shares was 6500 yuan, the market price was 5000 yuan; in June 2001, 30 ID, the cost of A shares did not change, the market price was 5500 yuan
According to the above information, June 2001, 30, the enterprise should be A shares ()
A,plan to invest in short-term investments, depreciation of 1000 yuan
B,plan to invest in short-term investments, depreciation of 500 yuan
C,plan to invest in short-term investments, depreciation of
1500 yuan
D,write down short-term investment depreciation 500 yuan
11,the total amount of investment contributed by the enterprise
to the intangible assets of investors shall not exceed that of the enterprise，s registered capital
A, 30%B, 25%C, 20%D, 10%
12, D companies to accept A company put into a device, the
original price of 50000 yuan, net book value of 30000 yuan, the assessment price of 35000 yuan
When the D company accepts the equipment investment, the amount of the "paid in capital" account is ()
A, 30000 yuan, B, 35000 yuan
C, 50000 yuan, D, 20000 yuan
13,during the period when prices continue to rise, the minimum method of inventory valuation for the enterprise's current profits is:()
A, LIFO, B, first in first out
C, weighted average method, D and individual valuation method
14,according to the "income" standards, the following business should be recognized as the company，s main business income of
the year
A, December 25th sales of a batch of products, the price of 1
million yuan
On the same day, receipt of the same amount from the purchasing unit and a commercial bill due by 3 months
A batch of excess materials sold for
B and May 20th, received at $200 thousand and deposited in the bank
C,September 30th sales of a batch of products, the price of 150 thousand yuan
However, the financial condition of the purchasing unit has deteriorated considerably, and the possibility of recovery is very small
D,December 30th issue a batch of goods, the price of 500 thousand yuan, commissioned by the C Company consignment
15 the following items of cash outflows belonging to investment activities are ()
A, cash received from maturity of bonds, B, and cash paid for bond repayment
C, the cash paid for the purchase of bonds, D, the cash received from the issue of bonds
16.Requirements for the preparation of accounting statements include
A, digital reality, content integrity, B, accurate and timely submission
C, easy to understand, D, A and B
17,the following shall not be included in the management fee is 0
A, business entertainment, B, retiree salaries
C, enterprise organization expenses allowance for bad debts, confirm D amortization
18 the following items which are not in stock are ()
A, engineering materials, B, issued inventory for exhibition
C, consignment commodity D, installment merchandise
19,an enterprise accounts receivable balance percentage method of accounting for bad debts, 2002 annual accounts receivable 56000 yuan, bad debt extraction rate of 5%, enterprise extract bad debt preparation before bad debt preparation account has credit balance 1000 yuan
The amount of bad debts payable by the enterprise in 2002 shall be RMB yuan (RMB)
A, 3800 B, 1800 C, 2800 D, 4800
20, a commodity transaction price of 1000 yuan, the conditions
for 〃2/10, 1/20, N/30〃，and if the payment in tenth days, the
amount required to pay () yuan
A,980 B, 990 C, 1000 D, 1050
21,material procurement reasonable loss on the way should be included
A, management fee B, compensation by transportation department
C, material procurement costs, D, non operating expenses
22,Determine the quantity of ending inventory by inventory and then calculate the quantity of inventory issued in this period. This method is called ()
A, perpetual inventory system, B, physical inventory system
C, accrual basis D, cash basis system
23,the enterprise purchases the stock investment, the actual payment price included in the declaration has not yet received cash dividends should be credited to () account
A, short-term investment, B, long-term equity investment
C, investment income D, dividends receivable
24.The liquidation expenses for the sale of fixed assets shall be included in () accounts
A, management fees, B, liquidation of fixed assets
C, non operating expenses, D and other business expenses
25,when the enterprise finance leases the fixed assets, when the delivery uses, should ()
A, for future reference registration, B, included in fixed assets
C, included in other long-term assets D, included in long-term prepaid expenses
26,The intangible assets that cannot be priced separately in the following assets are ()
A, patent, B, trademark right
C, land use rights, D, goodwill
27,when one party has the voting capital of the other party, it may be deemed to have a significant impact on the other party
A, 50% B, more than 10% to 60% C, more than 20% to 50% D, less
than 20%
28,the following types of payment for collection withacceptance settlement is ()
A, product processing fee, B, and goods sold on commission
C, the amount of money to be sold, D, and money arising from the trade of goods
29,in the use of inventory of "cost and net realizable value of the lower law”, when the net realizable value of the inventory is lower than the cost, with () method of ending inventory cost minimum
A, individual comparison method, B and classification comparison method
C, total comparison, D, and three methods are possible
30,The following items are within the scope of packing
A, disposable packaging, B, packaging for storage
C, the packaging for the manufacture of goods for sale, D, and packages for rental units
31,in the amount of money under the accounting method
The "inventory" account reflects the goods
A B, the purchase price and actual price
C, price D, planned price
32,during the period of rising prices
Adopt () valuation
Will make the minimum profit of the year
A, first in first out, B, individual pricing
C, last in first out method, D and weighted average method
33,the long-term interest income of a long-term bond investment purchased by an enterprise is equal to ()
A, accruals + premium amortization, B, accruals, premium amortization
C, accruals + discount amortization D, accruals amortization
34,in the long-term equity investment under the equity law
Among the following items of the investment enterprise, the book value of the long-term equity investment of the investment enterprise and the ''investment income" are reduced
A, loss of B, foreign donated assets
C, asset assessment, impairment of D, dividend distribution to investors
35,the following does not constitute the cost of short-term investment is ()
A the cash dividend declared but not yet included in the purchase price of the shares
B,the price paid for the purchase of shares
C,the fee paid for the purchase of shares
D fee for the purchase of bonds
36,for one-time use of inventory, packaging items should be accounted for in () accounts
A, materials in transit, B, material purchasing
C, raw materials, D, packaging
In 37, during the long term debt liquidation expenses, shall be credited to
A, the value of the liquidation assets, B, management fees
C, liquidation profit and loss, D, financial expenses
38, this year found that non significant accounting errors belong to the previous year, should be adjusted
A, the current accounting statements related items B, error year accounting statements related projects
C, prior to the annual financial statements related to the project D, and finds the initial retained earnings for the error
year
In 39, the new enterprise system, specialized in the sales organization of office expenses, shall be recorded in the accounts is
A, operating expenses, B, sales expenses, C, management fees, D, financial expenses
40, the following income, will not increase the profit of enterprises is
A, sales of self-made semi-finished products, B, sales of fixed assets income
C,providing labor income D, interest income of bank deposits
Two, multiple choice
The borrowing costs 1, special borrowing has
A, auxiliary expenses incurred for special borrowing, B, interest on special loans
Exchange differences in C, foreign currency specific borrowings, D, discounts or premiums amortization
2,the following are long-term liabilities are
A, payable wages, B, long term payables, C, long-term loans,
D,accrued expenses
3,the following not through the "bank deposits'' account, there
are ()
A, bank draft, deposit B, credit card deposit
C, deposits, investment funds, D, and other deposits
4,in accordance with the provisions of enterprise accounting standards,
The amortization method used in the long-term bond investment discount can be as follows
A, first in first out method, B and straight line method
C, LIFO, D, and the real interest rate method
5,the following fixed assets in the depreciation of (
A, seasonal machines, equipment, B, big repair, inactive machinery and equipment
C, unused machinery, equipment, D, unnecessary machinery and equipment
6,The following expenses may be accounted for as long-term deferred expenses
A, start-up costs, B, and rental improvements in fixed assets
C, fixed assets, large repair costs, D, stock issuance costs
7,the following intangible assets may be separately priced for foreign investment;()
A, patent, B, trademark right
C, goodwill, D, land use rights
E.non patented technology
8 in the following items, those who have non operating income shall have ()
A, fines, revenues, B, rental packages revenue
C, the net proceeds of the transfer of ownership of intangible assets, D, insurance compensation income
E interest income on deposits
9. The following businesses do not generate cash flows
A, write off the bad debts of B, and recover the bad debts that have been written off in the previous year
C. to D, fixed assets inventory loss
E share dividend
10. The following fixed assets shall not be depreciated this
month
A, seasonal discontinued equipment, B, purchased and put into use this month
C, the machines sold this month, D, unused houses
E operates a rental machine
Three. NOUN explanation:
1,reserve fund
2 contingent liabilities
3,gross profit margin act
4 notes receivable discounted
5,short term investment depreciation provision:
6,permanent difference:
7,after the date of the balance sheet items:
8,debt restructuring:
Four, Jane answer:
1,why is it not difficult for enterprises to calculate the income tax directly as the basis for tax payment?
2,the difference between expected liabilities and contingent liabilities
Five. Business calculation questions
1.Prepare accounting entries for the following economic
transactions of E company:
(1)sell a batch of products, the VAT invoice shows the price of 50000 yuan, value-added tax 8500 yuan, the cash discount condition is 2 / 10, N / 30
In the 10 day discount period, all payments are received by the bank (the total price method)
(2) a group of shares sold as short-term investments received $45000 and paid $200 in related costs; the carrying cost of the shares was $30000
(3)4000 yuan of bad debt losses recognized in the current period (with allowance for)
(4) a bank acceptance bill with a face value of 100000 yuan
without interest is applied to the bank for discounting, and the bank discount is paid at 3000 yuan
2, A (general taxpayer) purchased a need to install the equipment, pays the price of 10000 yuan, tax 1700 yuan, transportation costs 500 yuan; the installation of equipment, leading enterprises with raw materials for producing a book value of 1000 yuan, the price
of 1200 yuan, the purchase of the batch of raw materials to pay 170 VAT please install the yuan; pay workers wages 1500 yuan
The above amounts have been paid by bank
Requirements: (1) calculate the original value of the fixed asset;
(2) an accounting entry for the purchase, installation and
delivery of the above fixed assets;
3,B the company，s 2001 annual accounting profit of 500000 yuan, accounting for the year in the balance of payments including enterprise illegal business fined 5000 yuan, 20000 yuan of
treasury bond interest income, cost overruns in the hospitality business 30000 yuan, fixed assets depreciation costs 50000 yuan (tax law depreciation amounted to 35000 yuan)
The enterprise income tax rate is 33%
Requirements: (1) calculate the taxable income of the enterprise and the income tax expense payable under the tax payable method;
(2)the accounting entries of income tax should be prepared by the payable tax payable method;
(3)calculate the legal surplus reserve and public welfare fund of 10% of the after tax profits, and draw up the accounting entries
(Note: the account of profit distribution shall be itemized
4,the enterprise holds a face value of 100000 yuan, with a coupon interest rate of 10%, with commercial acceptance of the bill to the bank for discounting, the commercial draft for a period of 6 months, the enterprise has been held for 4 months, the bank discount rate of 12%
Calculate and prepare entries for bills discounting
(assuming no interest before discounting) (14 cents)
1.maturity value 二
2.discount interest =
3.actual amount posted =
4.Journal of discount accounting:
5. a company purchased B in January 1, 2003, the issue of three year bonds 600000 yuan
Purchase price of 585000 yuan, coupon rate of 9%, maturity of principal and interest payments
The bonds are ready to hold until maturity, and the company uses a straight-line method to amortize the bond premium (subject to the transaction costs of bonds): (12 points) 1) prepare the accounting entries for bonds purchased; (3 points)
2,the annual end of the annual interest and amortization discount premium accounting entries (6 points);
Amortisation per year 二
Accrued interest =
Investment income =
Entries:
3.Prepare the accounting entries for the principal and interest due
(3 points)
6 an enterprise in May 2003 1 daily bank purchased a need to
install the equipment, indicated on the VAT invoices of the equipment purchase price of 20000 yuan, value-added tax is 3400 yuan, pay 1200 yuan; May 5th pay installation costs 3000 yuan, pay by bank deposits, the completion of delivery
The equipment in June 30, 2003 using double declining balance method of depreciation, is expected to use 5 years, the estimated value of 400 yuan
The following accounting procedures are required:
1.2003 years in May 1st (3 points)
2.2003 years in May 5th (3 points)
3.2003years in June 30th (6 points)
Reference answer
First, individual choice
1, B 2, B 3, A 4, C 5, B 6, D 7, A 8, B 9, C 10, D 11, C 12, B 13, A 14, A 15, C 16, D 17, C 18, A 19, C 20, A, C22, 21 B 23, D 24, B 25, B 26, D27 28, C, D29, A 30, D 31, C 32, C 33, B 34, A 35, A 36, C37, C 38, A 39, A 40, B
Two, multiple choice
1,ABCD 2, BC 3, ABCD 4, BD 5, AB 6, ABCD 7, ABDE 8, AC 9, BE, ACDE 10, and
Three. Noun explanation
1, the reserve fund: refers to the accounting department of the enterprise in advance to subordinate units or internal departments for reimbursement of spare cash daily incidental expenses, also known as the business turnover of gold 2 contingent liabilities: liabilities that an enterprise may
incur for an uncertain future