20xx年小企业会计制度解析徐州版Word下载.docx
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Qhx002723]
B,thecorrectanswer:
B
3,"
smallbusinessaccountingsystem"
stipulatesshort-terminvestmentendvaluation,usingthetotalcostandthetotalmarketvalueofthelowerlawmeasurement.[titlenumber:
Qhx002710]
4,smallenterpriseaccountingsystemstipulatesthatsmallenterprisesshouldfollowtheprincipleofreasonabledivisionofincomeexpenditureandcapitalexpenditurewhenaccounting.[titlenumber:
Qhx002722]
5,"
thecapitalinvestedbytheinvestor,canarbitrarilychange.[titlenumber:
Qhx002725]
Radioexamination:
1,"
referredtointhe"
externalfinancing"
refersto().[titlenumber:
Qhx002668]
A,donotborrowmoneyfrombanks
B,notborrowingfromotherunits
C,nonpublicofferingofstocksorbonds
D,noinvestment
C,thecorrectanswer:
C
2,thefollowingdoesnotbelongtothecapitalizationofborrowingcostsbegantopointtheconditionis().[titlenumber:
Qhx002681]
A,aftertheboardofdirectorsormanager(director)meetingapproved
B,borrowingcostshaveoccurred
C,purchaseandconstructionactivitieshavealreadybegun
D,assetspendinghasoccurred
3,acompany'
sbaddebtreservebalanceof200000yuanatthebeginningoftheyear,theyear-endaccountsreceivablebalanceof40millionyuan,baddebtpreparationrateof1%,theendoftheyearshouldbebaddebtpreparation()yuan.[titlenumber:
Qhx002679]
A,0
B,100000
C,200000
D,300000
4,cashinventoryfoundashortageofcash,shouldbelongtothepartofthecompensationresponsibility,shouldbedebited(subject).[titlenumber:
Qhx002669]
Aandoutofpocketexpenses
Bandotherreceivables
Candmanagementfee
D,pendingdisposalofpropertydamage
5,acompany'
sbaddebtreservebalanceof10000yuan,Maywriteoffbaddebt15000yuan,year-endaccountsreceivablebalanceof2millionyuan,baddebtpreparationrateof1%,theendoftheyearshouldbebaddebtpreparation()yuan.[titlenumber:
Qhx002684]
A,15000
B,25000
C,20000
D,10000
Amultiple-choicequestion:
1,thelong-termequityinvestmentbythescopeoftheequitymethodofaccounting(is).[titlenumber:
Qhx002705]seetheanswer
Ahascontrolovertheinvestedenterprises
Bhasthecommoncontrolovertheinvestedenterprise
Chasagreatinfluenceontheinvestedenterprises
D,nocontroloverinvestedenterprises
ABC,thecorrectanswer:
ABC
2,the"
inventory"
projectinthebalancesheetshouldbebasedonthetotalbalanceofthefinalbalanceoftheitems(suchas)andminusthesumofthesumofthefinalbalanceoftheinventorydepreciationprovision.[titlenumber:
Qhx002692]seetheanswer
Aand"
intransitgoods"
B,"
materials"
C,"
lowvalueconsumable"
D,"
inventorygoods"
ABCD,thecorrectanswer:
ABCD
3,stockinvestmenthastobeaccountedforaccordingtotheactualcost(including)andotherrelatedexpenses.[titlenumber:
Qhx002689]seetheanswer
Aandpurchaseprice
B,tax
Candhandlingfee
Dcashdividendsdeclaredbutnotyetreceived
4,inthefollowingmatters,shouldbeincludedinthe"
subjects(is).[titlenumber:
Qhx002697]seetheanswer
A,capitalpremiumincome
B,outstandingpayables
Candsurplusreservesextracted
Dandforeigncurrencycapitalconversionbalance
ABD,thecorrectanswer:
ABD
5.Theperiodexpensesinclude().[titlenumber:
Qhx002699]seetheanswer
Aandmanagementfee
Bandmanufacturingcosts
Candfinancialexpenses
Dandsalesexpenses
ACD,thecorrectanswer:
ACD
1,investmentcompaniesareinvestmententerpriseshavecontrol,shouldbeaccountedforusingthecostmethod.[titlenumber:
Qhx002714]
2.Ifthereisatradediscountinthesaleofgoods,thepartofthebusinessdiscountshouldbedeductedwhentheincomeisrecognized.[titlenumber:
Qhx002717]
4cashdiscount,theenterprisetoprovideshouldoccurwhentheactualoffsetcurrentincome.[titlenumber:
Qhx002721]
provisionscouldbeusedorallowanceforthedirectwriteoffmethodofaccountingforbaddebtlosses.[titlenumber:
Qhx002711]
1,acompanyholdsafacevalueof120thousandyuanforaperiodof3monthswithoutinterestcommercialacceptancedraft,thedateofSeptember1st,onNovember1,tothebankdiscount,discountrateof6%,itsdiscountinterestis().[titlenumber:
Qhx002683]
A,7200
B,2400
C,500
D,600
D,thecorrectanswer:
D
2,acompanyinventoryAproductbookcost10millionyuan,havesignedacontractwithBcompany,thecontractpriceof10million20thousandyuan,estimatedsalescosts50thousandyuan,theendoftheinventoryvalueshouldbepreparedforinventory(10000yuan).[titlenumber:
Qhx002685]
A,3
B,5
C,2
D,0
4,somesmallbusinessessellinggoodsandservicesinthe2009annualincomeis20millionyuan,billsreceivableatthebeginningoftheperiodamountedto400thousandyuan,thefinalbalanceof600thousandyuan;
accountsreceivableatthebeginningoftheperiodamountedto4millionyuan,thefinalbalanceof3millionyuan;
accountsreceivableinadvanceatthebeginningoftheperiodamountedto1millionyuan,thefinalbalancefor1million600thousandyuan.Assumingthatotherfactorsarenotconsidered,theamountofcashreceivedfromthesaleofgoodsandservicesprovidedbytheenterpriseinthe2009annualcashflowstatementshouldbe(RMB)millionyuan.[titlenumber:
Qhx002672]
A,2140
B,2000
C,2020
D,2080
5,thefollowingdoesnotbelongtothecapitalizationofborrowingcostsbegantopointtheconditionis().[titlenumber:
1,thefollowing,belongstothecashflowstatement(cash).[titlenumber:
Qhx002704]seetheanswer
A,bankdeposits
B,bankdraftdeposit
Candotherdeposits
D,cashequivalent
2.Theperiodexpensesinclude().[titlenumber:
3,theaccountingsystemofsmallenterpriseaccountingreportofthebasicprovisionsmusthave().[titlenumber:
Qhx002690]seetheanswer
A,balancesheet
Bandprofitstatement
Candcashflowstatement
Dandpayablevalueaddedtaxlist
AB,thecorrectanswer:
AB
subjects(is).
[titlenumber:
5,thelong-termequityinvestmentbythescopeoftheequitymethodofaccounting(is).[titlenumber:
provisionsofstockholdingsacquiredduringthestockdividend,shouldmaketheaccountingtreatment.[titlenumber:
Qhx002709]
2,assetsreferstotheenterpriseinthepasttransactions,mattersformed,ownedorcontrolledbytheenterprise,isexpectedtobringfutureeconomicbenefitsofresources.[titlenumber:
Qhx002713]