20xx年小企业会计制度解析徐州版.docx

1、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)（Analysis of accounting system for small enterprises in 2011 (Xuzhou version)）Analysis of the accounting system of small enterprise class exercisesJudgment questions:1, if a small enterprise is unable to pay the payable accounts or the payable by other units, it s

2、hould be transferred to the capital reserve, debit the subject, credited to the capital reserve subjects. title number: Qhx002719A, yeahB, wrongYour answer: A, the correct answer: A2, for long-term receivables, small enterprises should be based on the principle of time value of money, calculate the

3、present value of long-term receivables for accounting treatment. title number: Qhx002723A, yeahB, wrongYour answer: 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

4、. title number: Qhx002710A, yeahB, wrongYour answer: A, the correct answer: A4, small enterprise accounting system stipulates that small enterprises should follow the principle of reasonable division of income expenditure and capital expenditure when accounting. title number: Qhx002722A, yeahB, wron

5、gYour answer: A, the correct answer: A5, small business accounting system, the capital invested by the investor, can arbitrarily change. title number: Qhx002725A, yeahB, wrongYour answer: B, the correct answer: BRadio examination:1, small business accounting system referred to in the external financ

6、ing refers to (). title number: Qhx002668A, do not borrow money from banksB, not borrowing from other unitsC, non public offering of stocks or bondsD, no investmentYour answer: C, the correct answer: C2, the following does not belong to the capitalization of borrowing costs began to point the condit

7、ion is (). title number: Qhx002681A, after the board of directors or manager (director) meeting approvedB, borrowing costs have occurredC, purchase and construction activities have already begunD, asset spending has occurredYour answer: A, the correct answer: A3, a companys bad debt reserve balance

8、of 200000 yuan at the beginning of the year, the year-end accounts receivable 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, 300000Your answer: C, the correct answer: C4, cash in

9、ventory found a shortage of cash, should belong to the part of the compensation responsibility, should be debited (subject). title number: Qhx002669A and out of pocket expensesB and other receivablesC and management feeD, pending disposal of property damageYour answer: B, the correct answer: B5, a c

10、ompanys 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 preparation rate of 1%, the end of the year should be bad debt preparation () yuan. title number: Qhx002684A, 15000B, 25000C, 20000D, 10000Your answer:

11、B, the correct answer: BA 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 control over the invested enterprisesB has the common control over the invested enterpriseC has a great influence on

12、 the invested enterprisesD, no control over invested enterprisesYour answer: ABC, the correct answer: ABC2, the inventory project in the balance sheet should be based on the total balance of the final balance of the items (such as) and minus the sum of the sum of the final balance of the inventory d

13、epreciation provision. title number: Qhx002692 see the answerA and in transit goodsB, materialsC, low value consumableD, inventory goodsYour answer: ABCD, the correct answer: ABCD3, stock investment has to be accounted for according to the actual cost (including) and other related expenses. title nu

14、mber: Qhx002689 see the answerA and purchase priceB, taxC and handling feeD cash dividends declared but not yet receivedYour answer: ABC, the correct answer: ABC4, in the following matters, should be included in the capital reserve subjects (is). title number: Qhx002697 see the answerA, capital prem

15、ium incomeB, outstanding payablesC and surplus reserves extractedD and foreign currency capital conversion balanceYour answer: ABD, the correct answer: ABD5. The period expenses include (). title number: Qhx002699 see the answerA and management feeB and manufacturing costsC and financial expensesD a

16、nd sales expensesYour answer: ACD, the correct answer: ACDJudgment questions:1, investment companies are investment enterprises have control, should be accounted for using the cost method. title number: Qhx002714A, yeahB, wrongYour answer: B, the correct answer: B2. If there is a trade discount in t

17、he sale of goods, the part of the business discount should be deducted when the income is recognized. title number: Qhx002717A, yeahB, wrongYour answer: A, the correct answer: A3, small business accounting system stipulates short-term investment end valuation, using the total cost and the total mark

18、et value of the lower law measurement. title number: Qhx002710A, yeahB, wrongYour answer: A, the correct answer: A4 cash discount, the enterprise to provide should occur when the actual offset current income. title number: Qhx002721A, yeahB, wrongYour answer: B, the correct answer: B5, small busines

19、s accounting system provisions could be used or allowance for the direct write off method of accounting for bad debt losses. title number: Qhx002711A, yeahB, wrongYour answer: B, the correct answer: BRadio examination:1, a company holds a face value of 120 thousand yuan for a period of 3 months with

20、out 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, 600Your answer: D, the correct answer: D2, a company inventory A product book cost 10 million yuan

21、, 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 number: Qhx002685A, 3B, 5C, 2D, 0Your answer: A, the correct answer: A3, a companys

22、bad debt reserve balance of 200000 yuan at the beginning of the year, the year-end accounts receivable 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, 300000Your answer: C, the co

23、rrect answer: C4, 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 amounted to 4 mil

24、lion 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 goods and services

25、 provided by the enterprise in the 2009 annual cash flow statement should be (RMB) million yuan. title number: Qhx002672A, 2140B, 2000C, 2020D, 2080Your answer: A, the correct answer: A5, the following does not belong to the capitalization of borrowing costs began to point the condition is (). title

26、 number: Qhx002681A, after the board of directors or manager (director) meeting approvedB, borrowing costs have occurredC, purchase and construction activities have already begunD, asset spending has occurredYour answer: A, the correct answer: AA multiple-choice question:1, the following, belongs to

27、 the cash flow statement (cash). title number: Qhx002704 see the answerA, bank depositsB, bank draft depositC and other depositsD, cash equivalentYour answer: ABCD, the correct answer: ABCD2. The period expenses include (). title number: Qhx002699 see the answerA and management feeB and manufacturin

28、g costsC and financial expensesD and sales expensesYour answer: ACD, the correct answer: ACD3, the accounting system of small enterprise accounting report of the basic provisions must have (). title number: Qhx002690 see the answerA, balance sheetB and profit statementC and cash flow statementD and

29、payable value added tax listYour answer: AB, the correct answer: AB4, in the following matters, should be included in the capital reserve subjects (is).title number: Qhx002697 see the answerA, capital premium incomeB, outstanding payablesC and surplus reserves extractedD and foreign currency capital

30、 conversion balanceYour answer: ABD, the correct answer: ABD5, the long-term equity investment by the scope of the equity method of accounting (is). title number: Qhx002705 see the answerA has control over the invested enterprisesB has the common control over the invested enterpriseC has a great inf

31、luence on the invested enterprisesD, no control over invested enterprisesYour answer: ABC, the correct answer: ABCJudgment questions:1, small business accounting system provisions of stock holdings acquired during the stock dividend, should make the accounting treatment. title number: Qhx002709A, yeahB, wrongYour answer: B, the correct answer: B2, 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