中级会计试题Intermediate accounting questionsWord文档下载推荐.docx
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中级会计试题Intermediate accounting questionsWord文档下载推荐.docx
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Testcode:
201620032004-theCentralRadioandTVUniversitySchooloftheyear"
OpenCollegefinalexam,"
FinancialAccountingIntermediateAccountingquestions72004years,multiple-choicequestions(choosefromfouroptionsforeachofthefollowingitemsinacorrect,andthenumberoflettersinquestioninparentheses.Everyday1points,atotalof20points)accountingproceduresandmethodsusedbythe1.ofanenterprise,beforeandaftereachperiodshouldbeconsistent,notfreetochange.Theaccountingprincipleembodiedinthisrequirementis().A.correlationprinciple,B.consistencyprinciple,C.comparabilityprinciple,D.reliabilityprinciple2.A."
B"
accruedexpenses"
otherpayables"
C."
long-termborrowing"
D."
long-termpayables3."
inthebusinessactivitiesofthecashincome,nottimely,directlysenttothebankforthepaymentofthespendingunit.Thisiscalledbehavior.A.replaceBiousprivatedepositofpublicfundsC.D.4.zuozhicoffersfollowingsettlement,whichcanbeusedforthecity,butalsocanbeusedforremote(is).A.chequesettlementB.C.exchangesettlementbanknoteclearingD.commissionedthesettlementofreceivables5.usingtheallowanceforbaddebtsaccounting,enterprisesoftheactualoccurrenceofthebaddebts,accountingshouldbedebitedtoaccountfor().A."
accountsreceivable"
B."
managementfee"
badquasifou"
bankdeposit"
in6,fortheperiodofthisperiodbelongstotheaccountingerrors,correctaccountingmethods(is).A.B.doesnotmakeanyadjustmenttoadjustthepreadjustmentoftheamountofC.relatedprojectrelatedprojectamountD.directlyadjustthisperiodofundistributedprofitsof7.enterprisesdevelopedapatent,therelevantexpensesincurredintheprocessofdevelopment,shouldbeconsidered().A.long-termprepaidexpensesB,intangibleassetsvalueofC,thecurrentmanagementcostsD.Inthefollowing8.oftheexpensestobepaid,thebusinessprofitoftheenterpriseshallnotbeaffected.A.fixedassetrentalincomeB.patentsaleincomeC.bondinvestmentinterestincomeD.Whenthecommoditysalesincomeis9.,whentheenterpriseissuesthebondsatdiscount,theactualinterestpayableineachperiodshouldbe().A.XB.bondfacevalueofthebondscouponratecouponbookvalueofXC.bondcouponinterestandamortizationamountofD.bondcouponinterestandamortizationofdiscountamountandthe10.riseinprices,thepricingmethodcanmaketheenterpriseincometaxexpenseisthesmallest().A.B.FIFOLIFOspecificidentificationmethodC.D.weightedaveragemethodof11.enterprises"
long-termdebtinvestment"
finalaccountbalanceis1millionyuan,whichisduewithinoneyearoflong-termbondinvestment200thousandyuan.Attheendoftheyear,theamountoftheenterprise'
sbalancesheet"
long-termcreditor'
srightsinvestment"
shouldbelistedas().A.120;
TSyuanB.i00millionyuanC.80millionD.20million12.;
usingtheaverageagemethodtocalculatethedepreciationoffixedassets.A.B.theoriginalvalueoffixedassetsfixedassetsfixedassetsresidualincomeserviceC.D.13.iftheclean-upcostsoffixedassetsfixedassetsacquisitionandconstructionprocessofinterruption,buttheinterruptistomakethefixedassettotheexpecteduseofnecessaryprocedures,interruptionofborrowingcostsduringtheaccrual(person).A.currentfinancialcostB.fixedassetspurchaseandconstructioncost
C.thecurrentproductioncostsD.long-termprepaidexpenses14.enterprisesonshort-terminvestmentholdingperiodthecashdividendorinstallmentpaymentbondinterest,inadditiontotheshortterminvestmentoccurshasincludedreceivables,(should).A.increasesinvestmentincome,B.increasescapitalreserveC.,reducesdividendsreceivable,D.reducesshort-terminvestmentcosts,and15.interestpayableaccountspayableaccruals().A.
Financialexpenses,B.managementexpenses,C.operatingexpenses,D.Themanufacturingcostof16.corporatedebtrestructuringdebttononcashassetsoftheway,thedifferencebetweenthebookvalueofdebtrestructuringisgreaterthanthebookvalueofthetransferrednoncashassetsandrelatedtaxesandshouldberecognizedas().A.capitalreserveB.operatingincomeC.mainbusinessincomeandotherbusinessincomeD.17.AcompanyinFebruary20001purchasedtheissueintheperiodofthreeyears,theannualinterestrateof3%,abonddebtservice,theactualpaymentofthepriceof66000yuan(excludingfeesandotherexpenses),60000yuanfacevalueofbonds.OnApril2002L,Asoldthebondsatapriceof80000yuan.Theaccumulatedincomefromtheinvestmentofthebondsis().A.14000yuanB.20000yuan,C.8000yuanD.18000yuan18.,anenterprisein1996losses6millionyuan.From1997to2001,thetotalprofitoftheenterprisewas5millionyuan,theprofitwas2millionyuanin~2002,andtheincometaxratewas30%.Theendof2002,netprofitofthecompanyisavailablefordistribution(A.200)millionB.140millionC.100millionD.40million19.DcompanyFcompanyinJanuary6,200030%purchaseofordinaryshares,theinvestmentcostof4millionyuan.OnAugust6,theowner'
sequityofFcompanyisasfollows:
thesharecapitalis10millionyuan,thecapitalreserve(sharecapitalpremium)is1millionyuan,thesurplusreserveis3millionyuan,andtheundistributedprofitis2millionyuan.Theequityinvestmentdifferenceoftheinvestmentis().A.80millionyuanB.300millionC.600millionD.12millionyuan20,enterprisecapitalreservecapitalization,retainedsurplusofnotlessthantheamountoftheregisteredcapital(A.20%B.25%C.30%D.50%),two(fivemultiple-choiceoptionsforeachofthefollowingitemsinthetwotofivecorrect,pleaseselectthenumberoflettersinthebracketsafterthetitle.Multiselect,lesschoice,wrongdidnotscore.Everyday2points,atotalof10points)21.ofthefixedassets,provisionfor(a).A.isleftunusedforalongtimeandnotransfervalueofthefixedassetsofB.hasbeendamagedandnolongerhastheusevalueofthefixedassetsofC.'
sshortageoffixedassetsaftertheuseofD.willproducealargenumberofunqualifiedproductsE.offixedassetsduetotechnologyadvancement,cashflowcannotbeusedinfixedassetsof22.listedtransactionsandeventsdonotaffectthecurrentoperatingactivitiesare().A.receivedtheinvestmentunitprofitofB.fixedassetsreceivedcashsoldC.topaywagesforproductionworkersinD.stocktradingandshort-termborrowingrepaymentthefollowingitemsontheE.payincometax23.industrialenterprises,shallpaythevalue-addedtax(have).A.willBproductsofforeigninvestment,productswillbedistributedtoinvestorsC.commissionprocessingproductsforprojectDproductsasagiftE.rawmaterialsusedintheconstructionengineeringenterprisestoissue24.facevalueof100thousandyuan,aperiodof5years,theannualinterestrateof10%,payablesemiannuallybondgroup,theactualissueprice92620yuan.Ifthestraight-linemethodisusedforamortization,theamountofthefinancialexpenseaccountshouldinclude(B.)A.interestcostof9262yuanandthecouponinterestcostof4631yuanperhalfyear
C.couponinterestcost5000yuan,D.discountamortization738yuan,E.discountamortization1476yuan,25.thefollowingexpensesshouldbeasoperatingexpensescharged().A.hospitalitybusinessadvertisingproductsexhibitionB.C.D.E.chargesforamortizationofintangibleassetsoffinancialinstitutions,fees(2termstoexplaineveryday,atotalof1026.(27.)accountingstatementsbalancesheetadjustments)28.atthelowerofcostormarketpriceof29.theamountofmortgagebonds,accountingmethod30.shortanswerquestions(5everyday,atotalof1031.)theexpectedliabilitiesandliabilitiesofthegeneralsimilaritiesanddifferences.32.brieflydescribethegeneralprocedureofenterprisenetprofitdistribution.
Five,businessandcalculationquestions(50points,1individualbusinessproblems).TheAfactory12monthsfollowingtheeconomicbusinessaccountingentries:
(everyday2,26points)33.cashforinvestmentof50millionyuan.34.shortterminvestmentdepreciationprovision2000yuan.35.,payabletoKcompanyaccount600thousandyuan,nowtheenterprisedifficultfinancialdifficultiescannotberepaid.Bynegotiation,Kagreedtopayofftheequipment.Theequipmentcost500thousandyuan,50thousandyuanhasdepreciated,thefairvalueof480thousandyuan.36.monthsearlydeliverypaymentbatchestimation,thecostis600thousandyuan.Attheendofthismonth,thesettlementstatementhasnotyetarrived.Inthebeginningof37.,theequityinvestmentdifference(debitamount)ofthelong-termequityinvestmentwas800thousandyuan,andtheprovisionswereallocatedaccordingto10years.38.yuanprovisionoffixedassetsdepreciation5000yuan.39.depositstopaysecondquartershort-termbankloaninterestof35000yuan.Accordingtotheinvestigation,thefirst2monthshaveaccrued21000yuan.40.cashpaymentforstaffWangLireimbursementofmedicalexpenses500yuan.41.issue3yearbondswith50millionyuaninvalue,andallofthefundshavebeendepositedinthebank.42.resolutionoftheboardofdirectors,withlegalsurplussurplusof60000yuantoincreasecapital.43.theresolutionoftheboardofdirectors,thisyeardistributionofcommonsharescashdividendof300thousandyuan,March6thnextyeartopay.4
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