1. For enterprises, enterprise resource planning should be (a) the first.

A. Management philosophy

B. Management tools

C. Management information

D. Management system

9. The preferred method for monitoring investment risk is (a).

A. audit and inspection methods

B. risk map representation

C. cost deviation analysis method

D. Cost deviation analysis method

2. (1) It is the mainstream direction of accounting information system development at present.

A. Process integration within the enterprise

B. Single accounting data processing

C. Intra-departmental information integration

D. Process integration among enterprises

6. An enterprise uses the balance sheet debt method to calculate income tax, and the applicable income tax rate in the previous period is 15%, which is "deferred income tax".

The debit balance of the asset account is 5.4 million yuan, and the income tax rate is 25% (unexpected tax rate) in this period, which is accrued in this period.

The provision for impairment of intangible assets is 37.2 million yuan, and the provision for inventory depreciation that has been accrued in the previous period is transferred back to 7.2 million yuan in the current period, assuming that the test is not carried out.

Considering other temporary differences except impairment provision, the amount of "deferred income tax assets" in this period is (c) ten thousand yuan.

A. Creditors 1 530

B. Debit 1 638

C. Debit 1 1 10

D. Creditors 4 500

(d) It is a language developed for enterprises to disclose financial reports based on Extensible Markup Language.

A.XMDL

B.PDF

C.HTML

D.XBRL

8. In 2009, the product sales revenue of a resident enterprise was 52 million yuan, the sales cost was 36 million yuan, the investment income was 76 1 10,000 yuan (the tax rate of the invested company was10.5%), and the actual business entertainment expenses were10.5 million yuan. The business entertainment expenses that can be deducted before income tax in 2009 are (b) 0,000 yuan.

A.26

B.9

C. 15

D. 18

5. The following does not belong to the investment risk identification method is (c).

A. Flowchart method

B. Analysis methods of financial statements

C. interpolation method

D. Field investigation method

10. The following is not a stock investment risk assessment method (D).

A. Econometric evaluation methods

B. Expert investigation method

C. Evaluation methods of financial indicators

D. Technical analysis methods

3. Which of the following is not the cost management method (C) in the production and operation period?

A. Reverse costs

B. "Zero Inventory" Management

C. Incremental budget

D. "Zero-based" budget

9. No matter what kind of goods and services an enterprise provides, every enterprise has at least three types of business processes.

A. Five kinds

B. Four kinds

C. Two kinds

D. Three kinds

8. In 2009, the product sales revenue of a resident enterprise was 52 million yuan, the sales cost was 36 million yuan, the investment income was 76 1 10,000 yuan (the tax rate of the invested company was10.5%), and the actual business entertainment expenses were10.5 million yuan. The business entertainment expenses that can be deducted before income tax in 2009 are (b) 0,000 yuan.

A.26

B.9

C. 15

D. 18

3.(B) is essentially an application that can report information in specific or various formats.

A. Financial statements

B. Database database

C. specifications

D. style sheet

4. (B) The key to making accounting statements with extensible business reporting language.

A. Classification criteria

B. Technical conditions

C. sample documents

D. style sheet

5. The following items that can be included in the financing leased fixed assets are (ABCD).

A. Handling fee

B. Attorney's fees

C. Travel expenses

D. Stamp duty

2. A resident enterprise achieved a total operating income of 30 million yuan in 2009. Operating costs, financial expenses, management expenses, sales expenses, business tax, education expenses, subsidiary sponsorship expenses, and donations to disaster areas through non-profit social organizations were 6,543,800 yuan, 60,000 yuan and 5,000 yuan respectively.

A.22.8

B.25.8

c 1 1.76

D. 18.76

2 The following are not investment risk assessment methods (B)

A risk assessment method

Flowchart method

Checklist evaluation method

delphi method

6, according to the provisions of the accounting standards, belongs to the conditions of sales revenue recognition are (ABD)

1. The amount of income can be measured reliably.

B, related economic benefits are likely to flow into the enterprise.

Related costs that have occurred or will occur can be reliably measured.

The enterprise has transferred the main risks and rewards of commodity ownership to the buyer.

7. How to calculate the income (ABCD) when the transaction result of providing labor services cannot be reliably estimated?

A. If the incurred labor costs are expected to be compensated, the income from providing labor services shall be confirmed according to the amount of the incurred labor costs, and the labor costs shall be carried forward according to the same amount.

B. If the labor cost that has occurred is not expected to be compensated, the labor cost that has occurred shall be included in the current profit and loss, and the income from providing labor services shall not be recognized.

C. If the labor cost that has occurred is expected to be compensated, it will be included in the current profit and loss, and the income from providing labor services will not be recognized.

D if the labor cost that has occurred is not expected to be compensated, the income and cost will not be recognized.

1. The main risk forms of bonds include (ABC).

A. Interest rate risk

B. Inflation risk

C. Policy risks

D. Liquidity risk

7. The following main points about BPR are correct (ABD).

A. From local optimization to enterprise overall process optimization

B. From business information segmentation to information resource sharing

C. Change from process decision-making organization to organizational decision-making process

D. From functional management to business process management

7. Regarding the provisions on the valuation and depreciation of fixed assets, the following statement is wrong (BD).

A. Self-built fixed assets shall be taxed on the basis of expenses incurred before completion settlement.

B. Fixed assets with surplus shall be determined according to the market price of similar new equipment.

C the minimum depreciation period of houses and buildings is 20 years.

D the depreciation period of electronic equipment shall not be less than 5 years.

8. The main risk forms of bonds include (ABD).

A. Interest rate risk

B. Inflation risk

C. Policy risks

D. Liquidity risk

9. According to the accounting standards, there are (ABCD) which belong to the recognition conditions of the income from selling goods.

A. the amount of income can be measured reliably.

Related economic benefits are likely to flow into the enterprise.

Related costs that have occurred or will occur can be reliably measured.

The enterprise has transferred the main risks and rewards of commodity ownership to the buyer.

10. The following is the system risk (ABCD).

A. Interest rate risk

B. Exchange rate risk

C. Purchasing power risk

D. Market risk

According to the enterprise income tax law, the following statement is true (ABCD).

A. Income tax payable by resident enterprises that have no institutions or places in China.

, declared and paid by the taxpayer.

B. Income tax and tax payable by non-resident enterprises for obtaining labor services in China.

The administrative organ may designate the payer of the service fee as the withholding agent.

The tax withheld by the withholding agent shall be paid within 7 days from the date of withholding.

national treasury

The withholding agent fails to withhold the income tax that should be withheld according to law or fails to fulfill the withholding obligation.

If there is an obligation to pay, it shall be paid by the enterprise where the income occurs.

4. The purpose of extensible business reporting language is (BCD).

A. reduce the problem of repeated input of data in different formats.

B. promoting the use of financial information by investors, analysts and regulators.

C reducing the cost of information exchange and improving the availability of financial information

D the internet provides timely information and improves the relevance of information.

1. According to the accounting standards, there are (ABCD) which belong to the conditions of revenue recognition of sales goods.

A. the amount of income can be measured reliably.

Related economic benefits are likely to flow into the enterprise.

Related costs that have occurred or will occur can be reliably measured.

The enterprise has transferred the main risks and rewards of commodity ownership to the buyer.

02. According to the provisions of the Enterprise Income Tax Law, the withholding agent shall pay the tax withheld each time to the state treasury within 7 days from the date of withholding.

The preferred method for monitoring investment risk is (a). a)。 A audit inspection method b risk diagram representation method c cost deviation analysis method d cost deviation analysis method.

04. Among the following items, (b) will lead to the difference between the tax basis and the book value.

A the net realizable value at the end of inventory period is higher than the cost.

B. Interest income confirmed by purchasing government bonds

Interest income of fixed assets

D intangible assets with uncertain service life shall be tested for impairment at the end of the period.

5. The necessary condition for applying extensible business reporting language is BCD. & ltBR & gt

A. build a complete database for the query.

B. Develop a set of norms and classification systems applicable to all companies.

C there is a set of standard application programs for preparing financial statements marked with XML.

There is a set of style sheets that can convert information into special and various formats.

08. Accounting information system has the characteristics of integration, automation, real-time, complexity and openness.

Extensible business language is characterized by accuracy, universality, enhancement and efficiency.

10. System risks include interest rate, exchange rate and market risk.

1 1. There are three stages in stock investment risk management: identification, evaluation and control.

1, the basic principles of business process reengineering include (ABCD)

A, removal principle b, simplification principle c, integration principle d, automatic original

2. The following main points about BPR are correct (ABD)

First, from local optimization to enterprise overall process optimization

B, from business information segmentation to information resource sharing

C, from process determination to organization determination.

D, from functional management to business process management

Three. True or false (total 10)

1. The accounting information system takes the general ledger system as the core, and the data processing of other subsystems revolves around the general ledger system.

Yes X

2. Causal analysis chart is an image representation of the relationship between frequency and corresponding data points, which can directly reflect the data.

By observing the shape of the histogram, the investment risk can be described intuitively. O

3. The implementation regulations stipulate that dividends, bonuses and other equity investment income, except as otherwise provided by the competent departments of finance and taxation of the State Council.

In addition, the realization of income is based on the time when the invested unit makes the profit distribution decision. O

4. Consumable biological assets, productive biological assets and public welfare biological assets are all provided with impairment reserves. X

The goal of the transformation process is to transform the obtained resources into the goods and services that customers need. O

6. Real-time communication makes the accounting information system move from closed to open, from macro data operation to micro processing. X

7. Non-monetary assets acquired by taxpayers shall be determined at fair value, which refers to the price determined at cost.

Value. X

8. Possible maximum loss refers to the maximum loss that the risk management unit may suffer under the most unfavorable circumstances. O

9. The formulation of extensible business reporting language specifications and classification system is mainly undertaken by the Extensible Business Reporting Language Steering Committee.

Responsibility. O

10. If the goods sold need to be installed and inspected, the income can only be confirmed after the buyer accepts the goods and completes the installation inspection.

Confirm the income after the installation acceptance is completed. If the installation procedure is simple, you can confirm the income when you send the goods. O

judge

1, in the actual operation process of enterprise business processes, many products or documents will be processed many times, if these processes do not add value.

Simplification should be considered. O

2. Extensible business reporting language aims to explain the preparation and use of relevant information contained in accounting statements.

3. The enterprise shall submit the annual enterprise income tax return to the tax authorities within four months from the end of the year.

And make a final settlement to settle the tax refund. O

9, according to the provisions of the current enterprise income tax and personal income tax, enterprise income tax payers,

Individual income tax paid by individual proprietorship enterprises, partnerships and individual industrial and commercial households for individuals shall not be deducted before income tax. O

8. Resolving investment risk is an active investment risk matching strategy, which plays an extremely important role in investment risk management.

4. Possible maximum loss refers to the maximum loss that the risk management unit may suffer under the most unfavorable circumstances. O

6. The goal of the transformation process is to transform the obtained resources into the goods and services that customers need. O

7. Operational risk refers to the risk of direct or indirect losses caused by imperfect or problematic internal operational processes, personnel, systems or external events. This definition includes

5. Extensible business report language system can be read or modified only by using a simple word processor without special data processing software. X