财务会计新一轮税制改革问题研究会计再教育试题A new round of tax reform in financial accounting.docx

财务会计新一轮税制改革问题研究会计再教育试题A new round of tax reform in financial accounting.docx

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财务会计新一轮税制改革问题研究会计再教育试题Anewroundoftaxreforminfinancialaccounting

财务会计新一轮税制改革问题研究会计再教育试题（Anewroundoftaxreforminfinancialaccounting）

Aprofitstatementisastatementoftheoperatingresultsofanenterpriseonagivenaccountingdate.

Answer:

Berror

Thedailyrepaircostsofthefixedassetsshallberecordeddirectlyintothecurrentprofitsandlosseswhentheyoccur

Answer:

A,right

CompanyaandBinFebruary30,2009,tobuy30%stakeinthecompany,theactualpaymentofthepriceof80millionyuan,topayfeesandotherrelatedexpenses3millioninthepurchaseprocess,thecompanymadeapartoftheshares,shallbeincludedinthecostofthelong-termequityinvestmentis（）.

Answer:

A830

Notesreceivableinpracticearegenerallyreferredtoas"outstanding"or"unfulfilled"bytheenterprise

Answer:

Ccommercialbillofexchange

Accountingisaneconomicmanagementactivityoraneconomicinformationsystem,andbelongstothemanagementcategory.（）

Answer:

A,right

TherateofVATshouldbepaidbytheaveragetaxpayer.

Answer:

A17%

Longtermborrowingshallbeincludedintheinterestexpensesduringtheperiodofestablishment

Answer:

Amanagementfees

Along-termequityinvestmentofainvestedenterprisewithjointcontrolorsignificantimpactontheinvestedentityshallbecalculatedbymeansof（a）long-termequityinvestment.

Answer:

Bequitymethod

Theunreasonablelossesthathavenotbeenfoundoutshallbeaccountedforfirst.

Answer:

Cpendingdisposalofpropertygainsandlosses

Anaccountingstatementthatreflectsthefinancialpositionofaparticulardate.

Answer:

Ayes

ThetrademarkcreatedbyBcompanyhasagoodreputation,andthecompanyexpectstoincreaseitsprofitby20%afterusingacompanybrand.Tothisend,acompanyaandcompanyBagreement,companyBwithitstrademarkinvestmentinthecompany,theagreementprice（equaltothefairvalueof800thousandyuan）,acompanyotherpaystamptaxof4000yuan,themoneyhasbeenpaid.Thecostofacompany'sacceptanceofaninvestmenttrademarkis（）

Answer:

B80.4

Inpresentvaluemeasurement,theassetismeasuredinaccordancewiththediscountedamountoffuturenetcashinflowsexpectedfromitscontinueduseandfinaldisposal.（）

Answer:

Ayes

Thetangibleassetsoftheservicelifeover1fiscalyearsarefixedassets.（）

Answer:

Bwrong

Asubstantialincreaseintheconsumptiontaxontobaccoproducts,themoststrikingisthepolicyadjustmentincigarettewholesaletaxanadvaloremtax（taxrateforthefirsttime）,（）.

Answer:

D5%

Thepaidincapitalcanbedividedinto（）

Answer:

ABCDnationallegalperson,individualforeignbusinessman

（c）isthemostintuitiveandimportantreferenceforinvestmentdecisions.

Answer:

ABbasicearningspersharedilutedearningspershare

Thecashflowstatementisdividedinto（）positivetablesandsubsidiarytables

Thefollowingareinconformitywiththecostdefinition

Answer:

ABCDEsalesexpenses,managementfees,mainbusinesscosts,incometaxesandfees,financialcosts

Inhistoricalcostmeasurement,assetsaremeasuredinaccordancewith（）.

Answer:

theamountofcash,cashequivalents,andthefairvaluepaidbytheABCwhenthepurchaseispaid

Amethodofmeasuringinventories.

Answer:

ABCDindividualvaluation,FIFO,weightedaveragemethodattheendofthemonth,movingweightedaveragemethod

Roleofthebalancesheet（）

Answer:

ABCDtoprovidefinancialandaccountinginformationofanenterprisecanmaketheusersoftheinformationaboutthecapitalstructureofanenterpriseishelpfultousersoftheinformationanalysisevaluationandpredictionofthesolvencyofenterprisesishelpfultousersofaccountinginformationanalysis,evaluation,predictionofcorporateliquidity,operatingperformance

Whichofthefollowingareintangibleassets?

.

Answer:

ABCDpatentright,trademarkright,franchiseright,landuseright

Whichofthefollowingarefixedassets?

Answer:

ABCDproductionmachines,equipment,factories,officebuildings

Whichofthefollowingarenonoperatingincome?

Answer:

ABCDdebtrestructuringgainsprofits,governmentsubsidies,donations,profits

Thecharacteristicsofthechargesare（）

Answer:

ABCenterprisesindailyactivitiestoformatotaloutflowofeconomicbenefitsthatleadtothereductionofowner'sequityandthedistributionofprofitstotheowners

Whatarethemainitemsoftaxpayable?

.

Answer:

ABCDE

Value-addedtax,consumptiontax,salestax,citymaintenancetax,educationfeesurcharge

Thefollowingaretheturnovertax:

（）

Answer:

ABCvalue-addedtax,consumptiontax,salestax

Intangibleassetsofuncertainservicelifeneednotbeamortized.（）

Answer:

Yes

Theprudenceofaccountinginformationisthatfirmsshouldnotoverestimateassetsorbenefitorundervalueliabilitiesorcosts.（）

Answer:

Yes

Thereliabilityofaccountinginformationrequiresenterprisestotruthfullyreflecttheaccountingelementsandotherrelevantinformationthatmeettherequirementsofrecognitionandmeasurement.（）

Answer:

Yes

Accountsreceivablereferstotheenterpriseinaccordancewiththeprovisionsofthecontracttopurchaseunitsinadvancepayment.（）

Answer:

Yes

Theservicelifeofintangibleassetsshallnotexceedthetimelimitofcontractualrightsorotherstatutoryrights.（）

Answer:

Yes

Theowner'sequityofanenterpriseisalsoknownastheshareholder'sequity.（）

Answer:

Yes

Theissuepriceofanenterprisebond=thepresentvalueofthebondpresentvalueplusthepresentvalueofthebondinterestineachperiod.

Answer:

Yes

Whentheenterprisebuildsthefixedassets,theprojectcostshallbeincludedinthefixedassetsaccount.（）

Depositspaidtoemployeesshallbecreditedtootheraccountsreceivable.（）

Answer:

A

Ifthelegalaccumulationfundaccumulatedbythecompanyreachestheregisteredcapitalofthecompany（orabove）,thestatutoryreservefundshallnotbewithdrawnanylonger.

Answer:

A

CompanyaandBinFebruary30,2009,tobuy30%stakeinthecompany,theactualpaymentofthepriceof80millionyuan,topayfeesandotherrelatedexpenses3millioninthepurchaseprocess,thecompanymadeapartoftheshares,shallbeincludedinthecostofthelong-termequityinvestmentis（）.

Answer:

A830

Theformulafortheaveragenumberofyearsis（）

Answer:

Amonthlydepreciation=annualdepreciationamount/12

Theenterpriseshallatleastreviewtheservicelifeandamortizationmethodofintangibleassetsattheendofeachyear.（）

Answer:

A

Whentheenterpriseobtainstheincome,theowner'sequityincreasescorrespondingly

Answer:

A

Thecommissions,commissionsandcommissionspaidbytheentrustedsecuritiesagentfortheissuanceofsharesmaybedirectlyincludedinthecapitalreserve

Answer:

B

Acertainenterprise2008yearconfirmedbaddebtpreparation6000yuan,inApril2010recovered4000yuan,thisaccountsfor（）.

Answer:

B.borrow:

receivableloans:

baddebtpreparation

Anaccountingstatementthatreflectsthefinancialpositionofaparticulardate.

Answer:

A

Theultimatepurposeofholdinginventoryistosell.（）

Answer:

A

Theformofinvestmentintheformofnon-enterprisemergerhas（）

Answer:

ABCDA.paycash,B.issueequitysecurities,C.acceptinvestment,D.otherways

（c）isthemostintuitiveandimportantreferenceforinvestmentdecisions.

Answer:

ABA.basicearningspershare,B.dilutedearningspershare,C.surplusreserves,D.capitalreserves

TheaccountingstandardssystemofenterprisesinChinaconsistsof（）.

Answer:

ABCDA.basicstandards,B.specificguidelines,C.AccountingStandardsApplicationguide,D.interpretationnotice

Characteristicsoffinancialaccounting（）

Answer:

ABA.providesinformationaboutpasttimes,B.'sneedsforexternalinvestorsandcreditors,C.providesinformationoncurrentandfuturetimes,andD.ondecisionspecificdecisions

Incomegenerallyincludes（）

Answer:

ABCA.salesofgoodsincome,B.transferofassets,useincome,C.providelaborincome

Whichofthefollowingarenonoperatingincome?

Answer:

ABCDA.debtrestructuringgainsB.diskgain,C.governmentgrants,D.donationgains

Theconditionsforreliableestimatesoftheincomefromtheprovisionoflabourservicesare

Answer:

ABCDA.theamountofrevenuecanbemeasuredreliablythescheduleofcompletionB.theassociatedeconomicbenefitsarelikelytoflowintotheenterpriseC.transactionshaveoccurredandwillbeabletomeasurethecostofthereliabilitycanbereliablyestablishedinD.transactions

Thefollowingcharacteristicsoftheowner'sequityare（）

Answer:

ABA.isresidualrights,B.dependsonthemeasurementofassetsandliabilities

Whichofthefollowingaccountsbelongtoothermonetaryfunds?

Answer:

ABCDA.,bankdraft,B.,foreigndeposit,C.banknote,D.deposit,investment

Thefollowingaretheturnovertax:

（）

Answer:

ABC,A.,VAT,B.,GST,C.,salestax,D.,vehiclepurchasetax

Whentheenterprisebuildsthefixedassets,theprojectcostshallbeincludedinthefixedassetsaccount.（）

Answer:

B

Goodwillincludedinintangibleassets?

（）

Answer:

B

Advertisingexpensesfortheintroductionofnewproductsshallbeincludedinthecostofintangibleassets

Answer:

B

Afterthelossescausedbytheshortageoffixedassetsshallbeincludedinthe"unacknowledged-pendingfixedassets"subject?

（）

Answer:

A

Oncethemethodofdepreciationisdetermined,theenterprisemaynotchangeatwill

Answer:

A

Enterprisesdonotneedtocalculatethedepreciationoffixedassets

Answer:

A

Theservicelifeofintangibleassetsshallnotexceedthetimelimitofcontractualrightsorotherstatutoryrights.（）

Answer:

A

Incomefromanenterprise'srentalof