20xx年小企业会计制度解析徐州版Word下载.docx

1、 Qhx002723 B, the correct answer: B3, small business accounting system stipulates short-term investment end valuation, using the total cost and the total market value of the lower law measurement. title number: Qhx0027104, small enterprise accounting system stipulates that small enterprises should f

2、ollow the principle of reasonable division of income expenditure and capital expenditure when accounting. title number: Qhx0027225, , the capital invested by the investor, can arbitrarily change. title number: Qhx002725Radio examination:1, referred to in the external financing refers to （）. title nu

3、mber: Qhx002668A, do not borrow money from banksB, not borrowing from other unitsC, non public offering of stocks or bondsD, no investment C, the correct answer: C2, the following does not belong to the capitalization of borrowing costs began to point the condition is （）. title number: Qhx002681A, a

4、fter the board of directors or manager （director） meeting approvedB, borrowing costs have occurredC, purchase and construction activities have already begunD, asset spending has occurred3, a companys bad debt reserve balance of 200000 yuan at the beginning of the year, the year-end accounts receivab

5、le balance of 40 million yuan, bad debt preparation rate of 1%, the end of the year should be bad debt preparation （） yuan. title number: Qhx002679A, 0B, 100000C, 200000D, 3000004, cash inventory found a shortage of cash, should belong to the part of the compensation responsibility, should be debite

6、d （subject）. title number: Qhx002669A and out of pocket expensesB and other receivablesC and management feeD, pending disposal of property damage5, a companys bad debt reserve balance of 10000 yuan, May write off bad debt 15000 yuan, year-end accounts receivable balance of 2 million yuan, bad debt p

7、reparation rate of 1%, the end of the year should be bad debt preparation （） yuan. title number: Qhx002684A, 15000B, 25000C, 20000D, 10000A multiple-choice question:1, the long-term equity investment by the scope of the equity method of accounting （is）. title number: Qhx002705 see the answerA has co

8、ntrol over the invested enterprisesB has the common control over the invested enterpriseC has a great influence on the invested enterprisesD, no control over invested enterprises ABC, the correct answer: ABC2, the inventory project in the balance sheet should be based on the total balance of the fin

9、al balance of the items （such as） and minus the sum of the sum of the final balance of the inventory depreciation provision. title number: Qhx002692 see the answerA and in transit goodsB, materialsC, low value consumableD, inventory goods ABCD, the correct answer: ABCD3, stock investment has to be a

10、ccounted for according to the actual cost （including） and other related expenses. title number: Qhx002689 see the answerA and purchase priceB, taxC and handling feeD cash dividends declared but not yet received4, in the following matters, should be included in the subjects （is）. title number: Qhx002

11、697 see the answerA, capital premium incomeB, outstanding payablesC and surplus reserves extractedD and foreign currency capital conversion balance ABD, the correct answer: ABD5. The period expenses include （）. title number: Qhx002699 see the answerA and management feeB and manufacturing costsC and

12、financial expensesD and sales expenses ACD, the correct answer: ACD1, investment companies are investment enterprises have control, should be accounted for using the cost method. title number: Qhx0027142. If there is a trade discount in the sale of goods, the part of the business discount should be

13、deducted when the income is recognized. title number: Qhx0027174 cash discount, the enterprise to provide should occur when the actual offset current income. title number: Qhx002721 provisions could be used or allowance for the direct write off method of accounting for bad debt losses. title number:

14、 Qhx0027111, a company holds a face value of 120 thousand yuan for a period of 3 months without interest commercial acceptance draft, the date of September 1st, on November 1, to the bank discount, discount rate of 6%, its discount interest is （）. title number: Qhx002683A, 7200B, 2400C, 500D, 600 D,

15、 the correct answer: D2, a company inventory A product book cost 10 million yuan, have signed a contract with B company, the contract price of 10 million 20 thousand yuan, estimated sales costs 50 thousand yuan, the end of the inventory value should be prepared for inventory （10000 yuan）. title numb

16、er: Qhx002685A, 3B, 5C, 2D, 04, some small businesses selling goods and services in the 2009 annual income is 20 million yuan, bills receivable at the beginning of the period amounted to 400 thousand yuan, the final balance of 600 thousand yuan; accounts receivable at the beginning of the period amo

17、unted to 4 million yuan, the final balance of 3 million yuan; accounts receivable in advance at the beginning of the period amounted to 1 million yuan, the final balance for 1 million 600 thousand yuan. Assuming that other factors are not considered, the amount of cash received from the sale of good

18、s and services provided by the enterprise in the 2009 annual cash flow statement should be （RMB） million yuan. title number: Qhx002672A, 2140B, 2000C, 2020D, 20805, the following does not belong to the capitalization of borrowing costs began to point the condition is （）. title number:1, the followin

19、g, belongs to the cash flow statement （cash）. title number: Qhx002704 see the answerA, bank depositsB, bank draft depositC and other depositsD, cash equivalent2. The period expenses include （）. title number:3, the accounting system of small enterprise accounting report of the basic provisions must h

20、ave （）. title number: Qhx002690 see the answerA, balance sheetB and profit statementC and cash flow statementD and payable value added tax list AB, the correct answer: AB subjects （is）.title number:5, the long-term equity investment by the scope of the equity method of accounting （is）. title number:

21、 provisions of stock holdings acquired during the stock dividend, should make the accounting treatment. title number: Qhx0027092, assets refers to the enterprise in the past transactions, matters formed, owned or controlled by the enterprise, is expected to bring future economic benefits of resources. title number: Qhx002713