First, multiple choice questions
1 and () are items that classify the specific contents of accounting elements.
A. accounting object b, accounting subject c, accounting subject d and subsidiary ledger.
2. Which of the following statements is correct about the setting of accounting subjects? ( )
The setting of accounts is based on accounting subjects and obeys the requirements of accounting statements for accounting information.
The setting of account B is based on the accounting statements and obeys the requirements of the accounting statements for the general ledger and subsidiary ledger.
The setting of account C is based on the accounting entity and is bound by the accounting information requirements of the accounting entity.
The setting of D subjects is based on accounting assumptions and is subject to the requirements of monetary measurement in accounting.
3. The operating results realized by the enterprise in a certain period of time will eventually belong to the owner's equity, so () is classified as the owner's equity account.
A investment income b this year's profit c non-operating income d main business income
4. After the end of the fiscal year, the accounting files formed in that year can be temporarily kept by accounting institutions ().
Half a year B 1 year C 2 years D 5 years
5, this unit internal personnel to consult accounting files, must be approved by the (), go through the inspection procedures.
A head of archives management department b head of audit department
C accounting supervisor or unit head d accounting supervisor and unit head
6, general enterprises and institutions of accounting files need to be destroyed at the expiration of the storage period, sold by ().
A the archives department sends personnel, and B the accounting institution sends personnel.
C audit institutions send personnel to D unit archives institutions and accounting institutions to send personnel together.
7. According to (), account books can be divided into chronological account books, ledger account books and reference account books.
A destination b shape c format d activation time
8. The cash book should () list the amount and balance, and check with the cash on hand.
A every month, b every fifteen days, c every three to five days, d every day.
9. The account book that can provide summary accounting information about the increase and decrease of a certain kind of economic business is ().
A subsidiary ledger b general ledger c journal d memorandum
10, reconciliation means checking accounts, and its main contents include ().
A account check, account table check, account table check B account check, account certificate check, account table check
C account check, account check, table check D account check, account check, account check.
1 1. The characteristic of the accounting processing program for summarizing accounting vouchers is based on () registering the general ledger.
A bookkeeping voucher b summary bookkeeping voucher c account summary d multi-column journal
12, () can't reflect the corresponding relationship of various subjects, so it is not convenient to analyze and check the ins and outs of economic business and check accounts.
A accounting treatment program of accounting vouchers B summary accounting treatment program of accounting vouchers
C journal general ledger accounting processing program D account summary accounting processing program
13. Profit has nothing to do with (), which will lead to the inflow of economic benefits that increase the owner's equity.
The interests of owner A are distributed, and the investment capital of owner B is distributed.
C economic benefits flow into D owner's economic activities.
14, the following does not belong to the total inflow of economic benefits of enterprises is ().
A sales income b rental income
C payments received for third-party customers d dividend income
15, the following does not belong to the calculation and processing of accounting results is ().
A calculation of profit, b settlement of creditor's rights and debts, c calculation of income tax and compensation of D loss 16. The accounting measurement attribute of assets measured according to the discounted amount of future net cash inflow generated by expected continued use and final disposal is ().
A replacement cost b fair value c net realizable value d present value
17. On February 3, 20091day, the book balance of an enterprise in the deposit journal was 2 17300 yuan, and the statement sent by the bank listed the deposit of the enterprise.
The balance is 254,690 yuan. After checking, it is found that the unpaid amount is as follows: the bank has received, the enterprise has not received 42 100 yuan, the bank has paid, and the enterprise has not paid 5,000 yuan.
The enterprise has received, the bank has not received 265,438+0, 600 yuan, the enterprise has paid, and the bank has not paid 265,438+0, 890 yuan, so the actual available bank deposit amount of the enterprise is ().
A2 17300 Yuan B254690 Yuan C254400 Yuan D276290 Yuan
18, the following property materials, property inspection available sampling inventory method is ().
A complete set of equipment, low-value and consumable cars
19, an enterprise in property inspection suffered a shortage of materials 10000 yuan. After verification, it was an extraordinary loss, which should be included in () after verification.
A non-operating expenses b other receivables c management expenses d offset non-operating income.
20. The annual financial accounting report shall be provided to the public within () after the end of the year.
A6B15c60d April
2 1. The balance sheet of the account is divided into two sides, of which the left side is ().
A asset items, in descending order of asset liquidity.
B asset items, in descending order of asset liquidity.
C liabilities and owners' equity items are generally arranged in the order of creditor's rights.
D Liabilities and owners' equity items are arranged in the order of short-term liabilities, long-term liabilities and owners' equity.
22, enterprise A will be 50000 yuan payment receivable from enterprise B into equity investment in enterprise B, then the economic business will cause enterprise A ().
A increase or decrease of assets and creditor's rights b increase or decrease of assets and owner's equity.
C assets increase or decrease internally, and the total amount remains unchanged. D liabilities and owners' equity increase or decrease internally, and the total amount remains unchanged.
23, the following can cause the increase of enterprise owners' equity is ().
A, withdraw surplus reserve; b, use surplus reserve to increase capital.
C uses surplus reserves to make up for losses, and D makes a profit for the whole year.
24. The opening debit balance of the account receivable is 8000 yuan, the current credit balance is 6000 yuan, and the current debit amount is 10000 yuan, so the ending balance is ().
Party A debits 4000 yuan, Party B debits 12000 yuan, Party C credits 4000 yuan, and Party D credits 12000 yuan.
25. The balance formula of trial balance of account ending balance is ().
Total ending debit balance of all accounts = total opening debit balance of all accounts? Total opening credit balance of all accounts? Total ending credit balance of all accounts
B Total debit balance at the end of all accounts = total debit balance at the beginning of all accounts+total credit balance at the beginning of all accounts? Total ending credit balance of all accounts
C Total ending debit balance of all accounts = total ending debit balance of all accounts+total ending credit balance of all accounts+total ending credit balance of all accounts.
Total ending debit balance of all accounts = total ending credit balance of all accounts.
26. Office Xiao Wang went to other places to attend the training, and paid the air ticket by transfer check 1920 yuan. The accounting entry of this business is ().
Debit: sales expenses 1920
Loan: bank deposit 1920
B Debit: management fee 1920.
Loan: bank deposit 1920
Debit: sales expenses 1920
Creditor: cash 1920
D Borrow: Manufacturing cost 1920
Creditor: cash 1920
27. This enterprise borrowed 60,000 yuan from the bank in June this year 10, with a term of three months and a monthly interest rate of 0.5%. If the loan interest is paid once at the end of each quarter, the enterprise will pay the loan interest on September 10.
When repaying the loan and interest, the following accounting entries should be made ().
A loan: short-term loan of 60,000 yuan.
Financial expenses 100
Interest payable 600
Loan: 60700 yuan in bank deposit.
B Borrow: short-term loan of 60,000 yuan.
Financial expenses 300
Interest payable 600
Loan: Bank deposit 60900.
C borrow: short-term loan of 60,000 yuan.
Financial expenses 900
Loan: Bank deposit 60900.
D Borrow: short-term loan of 60,000 yuan.
Financial expenses 700
Loan: 60700 yuan in bank deposit.
28, the following economic business, will cause assets and owner's equity increase at the same time is ().
Party A receives the bank deposit and deposits it in the bank, while Party B receives the raw materials invested by investors as capital contribution.
C use transfer check to return long-term loan d to withdraw surplus reserve.
29, enterprises with bank deposits to repay loans owed, will cause ().
A assets and liabilities increase at the same time, and B assets and liabilities decrease at the same time.
C assets increase liabilities decrease D assets decrease liabilities increase.
30. The ending balance of "fixed assets" minus the ending balance of "accumulated depreciation" indicates the existing fixed assets ().
A depreciated value b original value c replacement cost d historical cost
3 1. This month, the production workshop of this enterprise received a total of 36,000 yuan for material A, 20,000 yuan for material B and 4,200 yuan for machine materials.
Among them, the production workshop charges 2700 yuan, and the management department charges 1500 yuan. According to the material requisition summary table, enterprises should prepare accounting entries ().
Borrow: production cost? A product 36000
B product 20000
Manufacturing cost 4200
Loan: raw materials 60200.
B borrow: production cost? A product 36000
B product 20000
Management fee 4200
Loan: raw materials 60200.
C borrow: production cost? A product 36000
B product 20000
Manufacturing cost 2700
Management fee 1500
Loan: raw materials 60200.
D borrow: the manufacturing cost is 60200.
Loan: raw materials 60200.
32. The total wages payable by the enterprise this month is 52,000 yuan, which is shared as follows. The employee education funds are accrued according to 2.5% of the total amount, and accounting entries should be prepared ().
Workshop management of production workers' wages
Personnel and salary management department
Personnel wage sales department
Total wages of personnel
Product a and product b
20000 yuan 15000 yuan 5000 yuan 8000 yuan 4000 yuan 52000 yuan
A. borrow: the production cost of product a is 20000.
B product 15000
Manufacturing cost 17000
Loan: The salary payable to employees is 52,000 yuan.
B. borrow: the production cost of product a is 20500.
B product 15375
Manufacturing cost 17425
Loan: The salary payable to employees is 52,000 yuan.
Staff education funds 1300
C borrow: the production cost of product a is 20,000 yuan.
B product 15000
The manufacturing cost is 5000
Management fee 8000
Sales expenses 4000
Loan: The salary payable to employees is 52,000 yuan.
D. borrow: the production cost of product a is 20500.
B product 15375
Manufacturing cost 5725
Management fee 8200
Sales expenses 4 100
Loan: The salary payable to employees is 52,000 yuan.
Staff education funds 1300
33. If the total cost of equipment repair is 5,500 yuan paid by bank deposit, including 4,000 yuan for the production workshop, 0/1,000 yuan for the administrative department and 500 yuan for the sales department, an accounting entry should be made ().
A. Borrow: the manufacturing cost is 4,000 yuan.
Management fee 1000
Sales expenses 500
Loan: 5500 yuan in the bank.
B. Borrow: the management fee is 5,500 yuan.
Loan: 5500 yuan in the bank.
C. Borrow: the manufacturing cost is 4,000 yuan.
Management fee 1000
Sales expenses 500
Credit: cash 5500
D. Debit: management fee 5500.
Credit: cash 5500
34. The "accounts received in advance" account belongs to ().
A. Asset account B, liability account
C. Owner's equity account D. Investment account
35. Yes () Debit the ending balance of this subject to the "Profit of this year" subject.
A. Asset account B. Liability account C. Income account D. Expenditure account
36. If the debit amount of the current "current year's profit" account is greater than the credit amount, it means that the enterprise is in this year ().
A. Profit B. Loss C. No loss D. Nothing to do with profit or loss
37. The following vouchers belong to cumulative vouchers ()
A. Loan slip B. Summary of issuance voucher C. Travel expense reimbursement slip D. Quota picking list
38. The management department purchased a batch of office supplies that month, and the handling personnel accidentally lost the original invoice. As an accountant, you should ().
A. no reimbursement procedures.
B. After obtaining the certificate from the original supplier with the serial number, amount and content of the original voucher stamped with the official seal, the person in charge of the accounting institution of this unit,
After the approval of the accounting supervisor and the person in charge of the unit, it will be reimbursed.
C. The parties concerned shall explain in detail, and shall be reimbursed after being certified by relevant personnel.
D instruct the handling personnel to obtain the official seal certificate of the original supplier, and submit the reimbursement after verification by the accounting supervisor.
39. The undistributed profit of the enterprise at the beginning of the year is 2 million yuan, and the net profit this year is 500,000 yuan. Withdraw 65,438+00% from the surplus reserve and declare a cash dividend of 654,380+million yuan.
The surplus reserve that should be accrued in this period is ()
A.25 million yuan B.20 million yuan C.5 million yuan D.4 million yuan
40. When an enterprise deposits housing provident fund for its employees, it shall debit ().
A. Other payables B. Taxes payable C. Staff salaries payable D. Bank deposits
2. Multiple choice questions (If there are two or more correct answers to the following questions, please fill them in with 2B pencil according to the requirements of the answer sheet.
The information point you selected. There are 30 small questions in this category, with each small question 1 point, totaling 30 points. Multi-choice, less choice or wrong choice do not score. )
1. For enterprises that implement the Accounting Standards for Business Enterprises, the accounting subjects are divided into assets, liabilities, owners' equity and ().
A. Income category B. Cost category C. Profit and loss category D. General category
2. The following accounting files belong to permanent custody is ()
A. Accounting file inventory B. Annual financial report and its text analysis
C. Final accounts of administrative institutions D. Accounting transfer inventory
3. Account books can be divided into () according to their page format.
A. Book classification B. Three-column account book
C. Multi-column account book D. Quantity and amount account book
4. There are many kinds of account books, but generally there should be ().
A. cover B. account holder C. title page D. account page
5. The account page format of multi-column subsidiary ledger is suitable for account ().
A. Accounts receivable B. Management expenses C. Main business income D. Manufacturing expenses
6. The main methods to correct wrong account are ().
A. Alteration method B. Red line correction method C. Scarlet letter correction method D. Supplementary registration method
7. The subject check includes whether the check of () is equal.
A. Total debits and credits of all general ledgers
B. Total balance of general ledger and subsidiary ledger
C cash book and deposit journal balances and their general ledger balances
D. Deposit journals and bank statements
8. The accounting procedure refers to the combination of ().
A. Accounting statements B. Accounting books C. Accounting vouchers D. Original vouchers
9. Among the following statements about financial accounting, the correct one is ().
A it mainly focuses on providing internal managers with information needed for business planning, management and forecasting decision-making.
B it mainly focuses on providing information about the financial status, operating results and cash flow of the enterprise to all parties outside the enterprise.
C. Pay attention to past information and provide needed data for external stakeholders.
D. Focus on future information and provide data for internal management departments.
10. Accounting information generated by accounting should have ()
A. completeness B. continuity C. accounting vouchers D. extensiveness
1 1. hereinafter referred to as static accounting element ()
A. Income B. Assets C. Liabilities D. Profits
12. Regarding the change of accounting elements, the following statement is true ().
A. if income is obtained, it means that assets and income increase at the same time.
B. If expenses are incurred, it will be manifested as an increase in expenses and a decrease in assets.
C. if you get income, it will show that you will increase your income and reduce your liabilities.
D. If expenses are incurred, it will be manifested as an increase in expenses and an increase in liabilities.
13. The content of accounting refers to the capital activities of specific entities, including () and other stages.
A. Investment of funds B. Circulation and turnover of funds
C. Fund storage D. Fund withdrawal
14. Among the following assets, () is needed for quantity and quality inspection.
A. monetary funds B. raw materials C. finished products D. accounts receivable
15. Property inspection results should be dealt with seriously according to relevant national laws and regulations. The specific requirement is ().
A. analyze the causes and nature of the differences and put forward suggestions for treatment.
B, actively deal with the surplus and backlog of materials, clean up the current accounts.
C. Summarize experiences and lessons, propose improvement measures, and establish and improve various management systems.
D. according to the inventory results, adjust the account records to ensure that the accounts are consistent with the facts.
16. An enterprise found an off-balance-sheet device during property inspection, with an estimated original price of 20,000 yuan, 60% new. According to the "account-deposit cross-reference table"
The accounting entries that should be compiled separately for the treatment opinions of the confirmed inventory surplus and the approved number are ()
A. Borrow: 20,000 yuan for fixed assets.
Loan: accumulated depreciation is 8,000 yuan.
Loss and overflow of property to be treated 120000
B. Debit: fixed assets 12000
Loan: excess loss of pending property 12000.
C. Debit: excess loss of pending property 12000
Loan: management fee 12000
D. Debit: excess loss of pending property 12000
Loan: non-operating income 12000
17. The outstanding items that will make the book balance of this enterprise's deposit journal less than the bank statement balance are ().
A. The enterprise received it, but the bank did not. B. The enterprise did, but the bank didn't.
C. the bank received it, but the enterprise did not receive it. D. the bank has paid and the enterprise has not paid.
18. When Company A signs a sales contract with Company B, according to the contract, Company B shall pay 20% of the payment in advance to Company A on the day of signing the contract.
Then when you receive the money, it may involve the account of a company ().
A. Bank deposits B. Income from main business
C. Accounts received in advance D. Accounts receivable
19. The capital movement of an enterprise is roughly as follows ()
A. internal increase or decrease of assets, with the total amount unchanged. B. Internal increase or decrease of liabilities and owners' equity, with the total amount unchanged.
C. increase and decrease of liabilities and assets D. increase and decrease of owners' equity and assets.
20. In the debit and credit bookkeeping method, "debit" means ().
A. Increase in assets B. Decrease in liabilities
C. Increase of owners' equity D. Decrease of expenses
2 1. The following errors cannot be found out by compiling the miscalculated balance table ().
A. Forget an economic business B. Borrow money in the opposite direction
C. Remember an economic transaction
22. In the process of production and operation, the direct costs mainly include ()
A. Direct materials B. Various manufacturing costs
C. Wages of employees directly engaged in product production D. Depreciation expenses of fixed assets of management department
23. The taxable income of the enterprise this year is 6,543,800 yuan. If the income tax rate is 25% and the income tax payable this year is 250,000 yuan, the account involved in this economic business is ().
A. Taxes payable B. Business tax and surcharges
C. Other payables D. Income tax expenses
24. The enterprise achieved a net profit of 6,543.8+0,000 yuan in that year, and at the end of the year, the board of directors decided to distribute the profit of 50,000 yuan to investors and withdraw the surplus reserve at the ratio of 654.38+00%, so the relevant accounting entry is ().
A. Borrow: 50,000 yuan for profit distribution.
Loan: dividend payable 50000.
B. Borrow: dividend payable 50000
Loan: The profit this year is 50,000.
C. Debit: profit distribution 100000
Loan: surplus reserve 100000
D. Borrow: 95,000 yuan for profit distribution.
Loan: surplus reserve is 95,000 yuan.
25. The following statement is the main point of the parallel recording rule ().
A. Equal amount B. Different term C. Same direction D. Same basis
26. The original voucher can be divided into () according to different formats.
A. General voucher B. Special voucher C. One-time voucher D. Cumulative voucher
27. The proof of charge to an account can be filled in according to ().
A. Each original voucher B. Summary of several similar original vouchers
C. Summary table of original vouchers with different contents and categories D. Summary table of original vouchers
28. When filling in the accounting vouchers, the internal auditors of this enterprise found that the purchase invoice with the amount of 1 000 yuan was mistakenly filled as 1 000 yuan.
Because it has been registered, the accountant can ()
A. Fill in a voucher with the same content in red, and fill in a correct voucher with a blue invoice.
B. Fill in the correct accounting voucher again, replace the original accounting voucher and modify the account book information.
C. Write a voucher for increasing 900 yuan in blue.
D cross out the wrong amount of accounting vouchers and account books in red, fill in the correct amount in blue and stamp it.
29. The following, should not be included in the enterprise product cost ().
A. raw materials collected by the workshop B. depreciation of fixed assets used by the administrative department.
C. High-temperature subsidies for workshop managers D. Consumption expenses for product exhibitions
30. According to the provisions of the Basic Standards of Accounting Standards for Business Enterprises, there are ()
A. semi-annual B. quarterly C. monthly D. ten-day
Third, the judgment question
1. Accounting is the basic classification of accounting objects. ( )
2. In order to meet the requirements of refined management of enterprises, detailed accounts are set under each general ledger account. ( )
3. Accounting subjects are set according to accounting elements and have a certain format and structure. ( )
4. After being approved by the person in charge of the accounting institution of the unit and going through the formalities, you can consult or copy the accounting files externally. ( )
5. Every account page in the account book is the existing form and carrier of the account. Without account books, accounts cannot exist. ( )
6. This course is generally applicable to general ledger, cash account book and deposit journal. ( )
7. Units that implement computerized accounting must print cash books and deposit journals on the day when receipt and payment vouchers are entered. ( )
8. Accounting procedures for accounting vouchers are applicable to large enterprises with complex economic business. ( )
9. Using the accounting processing program of summary accounting vouchers increases the process of filling in summary accounting vouchers and increases the workload of general ledger registration. ( )
10. The basic functions of accounting include accounting and accounting analysis. ( )
1 1. The net realizable value refers to the net value of the estimated selling price after deducting further processing costs, estimated sales expenses and related taxes in the normal production and operation process. ( )
12. "Income? Expense = profit: it is called the second accounting equation. It is the theoretical basis of double-entry bookkeeping and the basis of compiling balance sheet. ( )
13. The accounting records of foreign-invested enterprises, foreign enterprises and other foreign organizations in People's Republic of China (PRC) can be written in Chinese or foreign languages. ( )
14. In order to ensure that the accounts of bank deposits are consistent with the facts, enterprises should register and enter accounts in time according to bank statements. ( )
15. When checking the fixed assets, we should focus on the use, wear and tear, damage and loss, depreciation extraction, etc. ( )
16. The balance sheet is a statement that reflects the financial situation of an enterprise in a certain period. ( )
17. The annual financial accounting report of small enterprises includes balance sheet, income statement and notes to accounting statements. ( )
18. The total profit in the income statement consists of operating profit and net non-operating income and expenditure. ( )
19. Double entry bookkeeping is based on the balance of assets and rights. For each transaction, the amount used in any two transactions is the same.
Or more than two accounts. ( )
20. If you try to balance in the trial balance, the account records must be correct. ( )
2 1. According to the number of accounts involved, accounting entries can be divided into one loan, one loan and multiple loans, and one loan and multiple loans are not allowed. ( )
22. An accounting entry refers to a record of an economic and business event, which indicates the period and amount of a debit and credit account.
23 "production cost" subject, the borrower shall register the expenses that should be included in the product cost in the current period, and the lender shall register the production cost of the finished warehousing products, if there is any balance at the end of the period.
On the debit side, it represents the cost of unfinished products. ( )
24. Operating income refers to all income recognized by business activities of an enterprise, including main business income and other business income. ( )
25. The "current year's profit" account refers to the account with matching income and expenses, so it belongs to the profit and loss account. ( )
26. The main purpose of enterprises to withdraw surplus reserves is to prevent the needs of enterprises such as business risks. ( )
27. The so-called parallel record means that for each economic transaction, on the one hand, the relevant general ledger accounts should be registered on the basis of accounting vouchers, and on the other hand, the registration number should be used.
Based on the general ledger account, it is split and registered in its subsidiary ledger account. ( )
28. If the amount of the original voucher is wrong, the issuing unit shall re-issue the L/C and shall not correct it on the original voucher. ( )
29. All accounting vouchers must be accompanied by original vouchers, and the serial number of the original vouchers shall be indicated. ( )
30. Corresponding to the classification of accounting subjects, accounts are also divided into general ledger accounts and detailed ledger accounts. ( )
The test questions are reproduced from: /kjcys/shitidietail.aspx? stid = 1004 1408 1705859
Reference answer
I. Multiple choice questions
1、B； 2、A； 3、B； 4、B； 5、C； 6、D； 7、A； 8、D； 9、B； 10、D；
1 1、B； 12、D； 13、B； 14、C； 15、B； 16、D； 17、C； 18、B； 19、A； 20、D；
2 1、A； 22、C； 23、D； 24、B； 25、D； 26、B； 27、B； 28、B； 29、B； 30、A；
3 1、C； 32、D； 33、B； 34、B； 35、D； 36、B； 37、D； 38、B； 39、C； 40 degrees celsius
Second, multiple choice questions
1, BCD2, ABC3, BCD4, ACD5, BCD6, BCD7, BC; 8, ABC9, BC; 10、ABC
1 1、BC； 12, ABCD 13, ABD 14, BC; 15、ABCD 16、BD； 17, BC; 18、ACD 19、AB； 20、AB；
2 1、ABC22、AC； 23. AD; 24、AC； 25、ACD
26、AB； 27、ABD28、AC； 29、BD； 30、ABC
Third, the judgment question
1、×; 2、×; 3、×; 4、×; 5、√; 6、√; 7、√; 8、×; 9、×; 10、×;
1 1、√; 12、×; 13、×; 14、×; 15、√; 16、×; 17、√; 18、√; 19、×; 20、×;
2 1、×; 22、√; 23、√; 24×; 25、×; 26、√; 27、×; 28、√; 29、×; 30、√