20xx年小企业会计制度解析徐州版.docx
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20xx年小企业会计制度解析徐州版
20XX年小企业会计制度解析（徐州版）（Analysisofaccountingsystemforsmallenterprisesin2011（Xuzhouversion））
"Analysis"oftheaccountingsystemofsmallenterpriseclassexercises
Judgmentquestions:
1,ifasmallenterpriseisunabletopaythepayableaccountsorthepayablebyotherunits,itshouldbetransferredtothecapitalreserve,debitthesubject,creditedtothe"capitalreserve"subjects.[titlenumber:
Qhx002719]
A,yeah
B,wrong
Youranswer:
A,thecorrectanswer:
A
2,forlong-termreceivables,smallenterprisesshouldbebasedontheprincipleoftimevalueofmoney,calculatethepresentvalueoflong-termreceivablesforaccountingtreatment.[titlenumber:
Qhx002723]
A,yeah
B,wrong
Youranswer:
B,thecorrectanswer:
B
3,"smallbusinessaccountingsystem"stipulatesshort-terminvestmentendvaluation,usingthetotalcostandthetotalmarketvalueofthelowerlawmeasurement.[titlenumber:
Qhx002710]
A,yeah
B,wrong
Youranswer:
A,thecorrectanswer:
A
4,smallenterpriseaccountingsystemstipulatesthatsmallenterprisesshouldfollowtheprincipleofreasonabledivisionofincomeexpenditureandcapitalexpenditurewhenaccounting.[titlenumber:
Qhx002722]
A,yeah
B,wrong
Youranswer:
A,thecorrectanswer:
A
5,"smallbusinessaccountingsystem",thecapitalinvestedbytheinvestor,canarbitrarilychange.[titlenumber:
Qhx002725]
A,yeah
B,wrong
Youranswer:
B,thecorrectanswer:
B
Radioexamination:
1,"smallbusinessaccountingsystem"referredtointhe"externalfinancing"refersto（）.[titlenumber:
Qhx002668]
A,donotborrowmoneyfrombanks
B,notborrowingfromotherunits
C,nonpublicofferingofstocksorbonds
D,noinvestment
Youranswer:
C,thecorrectanswer:
C
2,thefollowingdoesnotbelongtothecapitalizationofborrowingcostsbegantopointtheconditionis（）.[titlenumber:
Qhx002681]
A,aftertheboardofdirectorsormanager（director）meetingapproved
B,borrowingcostshaveoccurred
C,purchaseandconstructionactivitieshavealreadybegun
D,assetspendinghasoccurred
Youranswer:
A,thecorrectanswer:
A
3,acompany'sbaddebtreservebalanceof200000yuanatthebeginningoftheyear,theyear-endaccountsreceivablebalanceof40millionyuan,baddebtpreparationrateof1%,theendoftheyearshouldbebaddebtpreparation（）yuan.[titlenumber:
Qhx002679]
A,0
B,100000
C,200000
D,300000
Youranswer:
C,thecorrectanswer:
C
4,cashinventoryfoundashortageofcash,shouldbelongtothepartofthecompensationresponsibility,shouldbedebited（subject）.[titlenumber:
Qhx002669]
Aandoutofpocketexpenses
Bandotherreceivables
Candmanagementfee
D,pendingdisposalofpropertydamage
Youranswer:
B,thecorrectanswer:
B
5,acompany'sbaddebtreservebalanceof10000yuan,Maywriteoffbaddebt15000yuan,year-endaccountsreceivablebalanceof2millionyuan,baddebtpreparationrateof1%,theendoftheyearshouldbebaddebtpreparation（）yuan.[titlenumber:
Qhx002684]
A,15000
B,25000
C,20000
D,10000
Youranswer:
B,thecorrectanswer:
B
Amultiple-choicequestion:
1,thelong-termequityinvestmentbythescopeoftheequitymethodofaccounting（is）.[titlenumber:
Qhx002705]seetheanswer
Ahascontrolovertheinvestedenterprises
Bhasthecommoncontrolovertheinvestedenterprise
Chasagreatinfluenceontheinvestedenterprises
D,nocontroloverinvestedenterprises
Youranswer:
ABC,thecorrectanswer:
ABC
2,the"inventory"projectinthebalancesheetshouldbebasedonthetotalbalanceofthefinalbalanceoftheitems（suchas）andminusthesumofthesumofthefinalbalanceoftheinventorydepreciationprovision.[titlenumber:
Qhx002692]seetheanswer
Aand"intransitgoods""
B,"materials""
C,"lowvalueconsumable""
D,"inventorygoods""
Youranswer:
ABCD,thecorrectanswer:
ABCD
3,stockinvestmenthastobeaccountedforaccordingtotheactualcost（including）andotherrelatedexpenses.[titlenumber:
Qhx002689]seetheanswer
Aandpurchaseprice
B,tax
Candhandlingfee
Dcashdividendsdeclaredbutnotyetreceived
Youranswer:
ABC,thecorrectanswer:
ABC
4,inthefollowingmatters,shouldbeincludedinthe"capitalreserve"subjects（is）.[titlenumber:
Qhx002697]seetheanswer
A,capitalpremiumincome
B,outstandingpayables
Candsurplusreservesextracted
Dandforeigncurrencycapitalconversionbalance
Youranswer:
ABD,thecorrectanswer:
ABD
5.Theperiodexpensesinclude（）.[titlenumber:
Qhx002699]seetheanswer
Aandmanagementfee
Bandmanufacturingcosts
Candfinancialexpenses
Dandsalesexpenses
Youranswer:
ACD,thecorrectanswer:
ACD
Judgmentquestions:
1,investmentcompaniesareinvestmententerpriseshavecontrol,shouldbeaccountedforusingthecostmethod.[titlenumber:
Qhx002714]
A,yeah
B,wrong
Youranswer:
B,thecorrectanswer:
B
2.Ifthereisatradediscountinthesaleofgoods,thepartofthebusinessdiscountshouldbedeductedwhentheincomeisrecognized.[titlenumber:
Qhx002717]
A,yeah
B,wrong
Youranswer:
A,thecorrectanswer:
A
3,"smallbusinessaccountingsystem"stipulatesshort-terminvestmentendvaluation,usingthetotalcostandthetotalmarketvalueofthelowerlawmeasurement.[titlenumber:
Qhx002710]
A,yeah
B,wrong
Youranswer:
A,thecorrectanswer:
A
4cashdiscount,theenterprisetoprovideshouldoccurwhentheactualoffsetcurrentincome.[titlenumber:
Qhx002721]
A,yeah
B,wrong
Youranswer:
B,thecorrectanswer:
B
5,"smallbusinessaccountingsystem"provisionscouldbeusedorallowanceforthedirectwriteoffmethodofaccountingforbaddebtlosses.[titlenumber:
Qhx002711]
A,yeah
B,wrong
Youranswer:
B,thecorrectanswer:
B
Radioexamination:
1,acompanyholdsafacevalueof120thousandyuanforaperiodof3monthswithoutinterestcommercialacceptancedraft,thedateofSeptember1st,onNovember1,tothebankdiscount,discountrateof6%,itsdiscountinterestis（）.[titlenumber:
Qhx002683]
A,7200
B,2400
C,500
D,600
Youranswer:
D,thecorrectanswer:
D
2,acompanyinventoryAproductbookcost10millionyuan,havesignedacontractwithBcompany,thecontractpriceof10million20thousandyuan,estimatedsalescosts50thousandyuan,theendoftheinventoryvalueshouldbepreparedforinventory（10000yuan）.[titlenumber:
Qhx002685]
A,3
B,5
C,2
D,0
Youranswer:
A,thecorrectanswer:
A
3,acompany'sbaddebtreservebalanceof200000yuanatthebeginningoftheyear,theyear-endaccountsreceivablebalanceof40millionyuan,baddebtpreparationrateof1%,theendoftheyearshouldbebaddebtpreparation（）yuan.[titlenumber:
Qhx002679]
A,0
B,100000
C,200000
D,300000
Youranswer:
C,thecorrectanswer:
C
4,somesmallbusinessessellinggoodsandservicesinthe2009annualincomeis20millionyuan,billsreceivableatthebeginningoftheperiodamountedto400thousandyuan,thefinalbalanceof600thousandyuan;accountsreceivableatthebeginningoftheperiodamountedto4millionyuan,thefinalbalanceof3millionyuan;accountsreceivableinadvanceatthebeginningoftheperiodamountedto1millionyuan,thefinalbalancefor1million600thousandyuan.Assumingthatotherfactorsarenotconsidered,theamountofcashreceivedfromthesaleofgoodsandservicesprovidedbytheenterpriseinthe2009annualcashflowstatementshouldbe（RMB）millionyuan.[titlenumber:
Qhx002672]
A,2140
B,2000
C,2020
D,2080
Youranswer:
A,thecorrectanswer:
A
5,thefollowingdoesnotbelongtothecapitalizationofborrowingcostsbegantopointtheconditionis（）.[titlenumber:
Qhx002681]
A,aftertheboardofdirectorsormanager（director）meetingapproved
B,borrowingcostshaveoccurred
C,purchaseandconstructionactivitieshavealreadybegun
D,assetspendinghasoccurred
Youranswer:
A,thecorrectanswer:
A
Amultiple-choicequestion:
1,thefollowing,belongstothecashflowstatement（cash）.[titlenumber:
Qhx002704]seetheanswer
A,bankdeposits
B,bankdraftdeposit
Candotherdeposits
D,cashequivalent
Youranswer:
ABCD,thecorrectanswer:
ABCD
2.Theperiodexpensesinclude（）.[titlenumber:
Qhx002699]seetheanswer
Aandmanagementfee
Bandmanufacturingcosts
Candfinancialexpenses
Dandsalesexpenses
Youranswer:
ACD,thecorrectanswer:
ACD
3,theaccountingsystemofsmallenterpriseaccountingreportofthebasicprovisionsmusthave（）.[titlenumber:
Qhx002690]seetheanswer
A,balancesheet
Bandprofitstatement
Candcashflowstatement
Dandpayablevalueaddedtaxlist
Youranswer:
AB,thecorrectanswer:
AB
4,inthefollowingmatters,shouldbeincludedinthe"capitalreserve"subjects（is）.
[titlenumber:
Qhx002697]seetheanswer
A,capitalpremiumincome
B,outstandingpayables
Candsurplusreservesextracted
Dandforeigncurrencycapitalconversionbalance
Youranswer:
ABD,thecorrectanswer:
ABD
5,thelong-termequityinvestmentbythescopeoftheequitymethodofaccounting（is）.[titlenumber:
Qhx002705]seetheanswer
Ahascontrolovertheinvestedenterprises
Bhasthecommoncontrolovertheinvestedenterprise
Chasagreatinfluenceontheinvestedenterprises
D,nocontroloverinvestedenterprises
Youranswer:
ABC,thecorrectanswer:
ABC
Judgmentquestions:
1,"smallbusinessaccountingsystem"provisionsofstockholdingsacquiredduringthestockdividend,shouldmaketheaccountingtreatment.[titlenumber:
Qhx002709]
A,yeah
B,wrong
Youranswer:
B,thecorrectanswer:
B
2,assetsreferstotheenterpriseinthepasttransactions,mattersformed,ownedorcontrolledbytheenterprise,isexpectedtobringfutureeconomicbenefitsofresources.[titlenumber:
Qhx002713]
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