中级会计试题Intermediate accounting questions.docx

中级会计试题Intermediate accounting questions.docx

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中级会计试题Intermediateaccountingquestions

中级会计试题（Intermediateaccountingquestions）

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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"C."badquasifou"D."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