中级财务会计复习资料doc.docx
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中级财务会计复习资料doc.docx
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中级财务会计复习资料doc
中级财务会计复习资料
Documentsfromthenetwork,Icollected,finishing,andifthereareomissions,errors,butalsopleasecorrectme!
Intermediatefinancialaccountingreviewmaterials
First,individualchoice:
1.Whichofthefollowingdoesnotfallintothegeneralprincipleofaccountinginourcountry?
A,substanceismoreimportantthanformB,continuousoperation,C,objectivity,D,importance
2,inaccordancewiththerelevantprovisionsofthecashmanagementsystem,thefollowingexpendituresshouldnotbepaidincash;()
A,payworkersalary35000yuanB,paycommodityprice5000yuan
C,paymedicalexpenses1000yuanD,buyofficesupplies500yuan
Attheendof3,theenterprisecheckout,noaccountbalanceis
A,annualprofitB,prepaidexpenses,C,profitdistribution,
D,productioncosts
4,useenterpriseaccordingtotheprovisionsofthestatutorycommonwelfarefundis
A,B,Ctomakeupforthelossofcapital,collectivewelfarefacilitiesinD,thedistributionofdividends
5thetimelimitforpaymentofcommercialdraftsshallbeagreeduponbybothparties,butshallnotexceed()months
A,3B,6C,9D,12
6,theenterprisesthathavepreparedthebaddebtshavebeenconfirmedandcancelledasthebaddebts,andthereceivableshallbepaidbacklater
A,debitthebankaccount,andcreditedthemanagementexpenseaccount
B,debittheaccountsreceivable,andcreditedthebaddebtreserveaccount
C,debitthebankaccount,andcreditedtheaccountsreceivable
D,B,andC
7,therapiddepreciationmethodoffixedassetswillenableenterprisesduringtheaccelerationperiod
A,profitsdecreasedbyB,profitsincreased
C,profitisnotaffected,D,AorB
8,thecauseofthereceivableaccountis()
A,B,C.&D.aresoldoncredit
9,thefollowingitemsdonotbelongto"payablewelfarebenefits”,accountingcontentis()
A,fromthecostofwelfarebenefitsextractedB,workerslivingdifficultiessubsidies
C,welfarebenefitsextractedfromthenetprofit,D,paythewagesofstaffbathroommanagers
10,theenterpriseshort-terminvestmentvaluationbylowercostandmarketpricemethod,inJune30,2000''short-terminvestmentdepreciation,prepareaAstock"accountcreditbalance600yuan
InDecember31,2000,thecostofAshareswas6500yuan,themarketpricewas5000yuan;inJune2001,30ID,thecostofAsharesdidnotchange,themarketpricewas5500yuan
Accordingtotheaboveinformation,June2001,30,theenterpriseshouldbeAshares()
A,plantoinvestinshort-terminvestments,depreciationof1000yuan
B,plantoinvestinshort-terminvestments,depreciationof500yuan
C,plantoinvestinshort-terminvestments,depreciationof
1500yuan
D,writedownshort-terminvestmentdepreciation500yuan
11,thetotalamountofinvestmentcontributedbytheenterprisetotheintangibleassetsofinvestorsshallnotexceedthatoftheenterprise,sregisteredcapital
A,30%B,25%C,20%D,10%
12,DcompaniestoacceptAcompanyputintoadevice,theoriginalpriceof50000yuan,netbookvalueof30000yuan,theassessmentpriceof35000yuan
WhentheDcompanyacceptstheequipmentinvestment,theamountofthe"paidincapital"accountis()
A,30000yuan,B,35000yuan
C,50000yuan,D,20000yuan
13,duringtheperiodwhenpricescontinuetorise,theminimummethodofinventoryvaluationfortheenterprise'scurrentprofitsis:
()
A,LIFO,B,firstinfirstout
C,weightedaveragemethod,Dandindividualvaluationmethod
14,accordingtothe"income"standards,thefollowingbusinessshouldberecognizedasthecompany,smainbusinessincomeof
theyear
A,December25thsalesofabatchofproducts,thepriceof1millionyuan
Onthesameday,receiptofthesameamountfromthepurchasingunitandacommercialbilldueby3months
AbatchofexcessmaterialssoldforBandMay20th,receivedat$200thousandanddepositedinthebank
C,September30thsalesofabatchofproducts,thepriceof150thousandyuan
However,thefinancialconditionofthepurchasingunithasdeterioratedconsiderably,andthepossibilityofrecoveryisverysmall
D,December30thissueabatchofgoods,thepriceof500thousandyuan,commissionedbytheCCompanyconsignment
15thefollowingitemsofcashoutflowsbelongingtoinvestmentactivitiesare()
A,cashreceivedfrommaturityofbonds,B,andcashpaidforbondrepayment
C,thecashpaidforthepurchaseofbonds,D,thecashreceivedfromtheissueofbonds
16.Requirementsforthepreparationofaccountingstatements
include
A,digitalreality,contentintegrity,B,accurateandtimelysubmission
C,easytounderstand,D,AandB
17,thefollowingshallnotbeincludedinthemanagementfeeis0
A,businessentertainment,B,retireesalaries
C,enterpriseorganizationexpensesallowanceforbaddebts,confirmDamortization
18thefollowingitemswhicharenotinstockare()
A,engineeringmaterials,B,issuedinventoryforexhibition
C,consignmentcommodityD,installmentmerchandise
19,anenterpriseaccountsreceivablebalancepercentagemethodofaccountingforbaddebts,2002annualaccountsreceivable56000yuan,baddebtextractionrateof5%,enterpriseextractbaddebtpreparationbeforebaddebtpreparationaccounthascreditbalance1000yuan
Theamountofbaddebtspayablebytheenterprisein2002shallbeRMByuan(RMB)
A,3800B,1800C,2800D,4800
20,acommoditytransactionpriceof1000yuan,theconditionsfor〃2/10,1/20,N/30〃,andifthepaymentintenthdays,theamountrequiredtopay()yuan
A,980B,990C,1000D,1050
21,materialprocurementreasonablelossonthewayshouldbeincluded
A,managementfeeB,compensationbytransportationdepartment
C,materialprocurementcosts,D,nonoperatingexpenses
22,Determinethequantityofendinginventorybyinventoryandthencalculatethequantityofinventoryissuedinthisperiod.Thismethodiscalled()
A,perpetualinventorysystem,B,physicalinventorysystem
C,accrualbasisD,cashbasissystem
23,theenterprisepurchasesthestockinvestment,theactualpaymentpriceincludedinthedeclarationhasnotyetreceivedcashdividendsshouldbecreditedto()account
A,short-terminvestment,B,long-termequityinvestment
C,investmentincomeD,dividendsreceivable
24.Theliquidationexpensesforthesaleoffixedassetsshallbeincludedin()accounts
A,managementfees,B,liquidationoffixedassets
C,nonoperatingexpenses,Dandotherbusinessexpenses
25,whentheenterprisefinanceleasesthefixedassets,whenthedeliveryuses,should()
A,forfuturereferenceregistration,B,includedinfixedassets
C,includedinotherlong-termassetsD,includedinlong-termprepaidexpenses
26,Theintangibleassetsthatcannotbepricedseparatelyinthefollowingassetsare()
A,patent,B,trademarkright
C,landuserights,D,goodwill
27,whenonepartyhasthevotingcapitaloftheotherparty,itmaybedeemedtohaveasignificantimpactontheotherparty
A,50%B,morethan10%to60%C,morethan20%to50%D,lessthan20%
28,thefollowingtypesofpaymentforcollectionwithacceptancesettlementis()
A,productprocessingfee,B,andgoodssoldoncommission
C,theamountofmoneytobesold,D,andmoneyarisingfromthetradeofgoods
29,intheuseofinventoryof"costandnetrealizablevalueofthelowerlaw”,whenthenetrealizablevalueoftheinventoryislowerthanthecost,with()methodofendinginventorycostminimum
A,individualcomparisonmethod,Bandclassificationcomparisonmethod
C,totalcomparison,D,andthreemethodsarepossible
30,Thefollowingitemsarewithinthescopeofpacking
A,disposablepackaging,B,packagingforstorage
C,thepackagingforthemanufactureofgoodsforsale,D,andpackagesforrentalunits
31,intheamountofmoneyundertheaccountingmethod
The"inventory"accountreflectsthegoods
AB,thepurchasepriceandactualprice
C,priceD,plannedprice
32,duringtheperiodofrisingprices
Adopt()valuation
Willmaketheminimumprofitoftheyear
A,firstinfirstout,B,individualpricing
C,lastinfirstoutmethod,Dandweightedaveragemethod
33,thelong-terminterestincomeofalong-termbondinvestmentpurchasedbyanenterpriseisequalto()
A,accruals+premiumamortization,B,accruals,premiumamortization
C,accruals+discountamortizationD,accrualsamortization
34,inthelong-termequityinvestmentundertheequitylaw
Amongthefollowingitemsoftheinvestmententerprise,thebookvalueofthelong-termequityinvestmentoftheinvestmententerpriseandthe''investmentincome"arereduced
A,lossofB,foreigndonatedassets
C,assetassessment,impairmentofD,dividenddistributiontoinvestors
35,thefollowingdoesnotconstitutethecostofshort-terminvestmentis()
Athecashdividenddeclaredbutnotyetincludedinthepurchasepriceoftheshares
B,thepricepaidforthepurchaseofshares
C,thefeepaidforthepurchaseofshares
Dfeeforthepurchaseofbonds
36,forone-timeuseofinventory,packagingitemsshouldbeaccountedforin()accounts
A,materialsintransit,B,materialpurchasing
C,rawmaterials,D,packaging
In37,duringthelongtermdebtliquidationexpenses,shallbecreditedto
A,thevalueoftheliquidationassets,B,managementfees
C,liquidationprofitandloss,D,financialexpenses
38,thisyearfoundthatnonsignificantaccountingerrorsbelongtothepreviousyear,shouldbeadjusted
A,thecurrentaccountingstatementsrelateditemsB,erroryearaccountingstatementsrelatedprojects
C,priortotheannualfinancialstatementsrelatedtotheprojectD,andfindstheinitialretainedearningsfortheerror
year
In39,thenewenterprisesystem,specializedinthesalesorganizationofofficeexp
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