1, the following statement about discount is wrong (c).
A. Commercial discount refers to the price deduction given by the enterprise on the price list for promotion.
Cash discount is a kind of debt relief designed to encourage buyers to pay as soon as possible.
C. For commercial discounts, China adopts the total price method.
D cash discounts are included in financial expenses when actually incurred.
A B C D
2. Regarding the royalty income, it is incorrect that (a).
A strictly speaking, royalties should be confirmed in one lump sum upon receipt.
B. If the user fee income such as rent is received in one lump sum and no follow-up service is provided, the income shall be recognized at the time of collection.
C. If the user fees are collected at one time and follow-up services are provided, the income shall be recognized by stages within the validity period agreed in the contract or agreement.
(four) if the royalties are received by installments, the income shall also be recognized according to the installment contract.
A B C D
3, the following does not belong to the main business activities involved in the investment is (b).
A. examining and approving authorization
B. Repaying principal and interest or paying dividends
C. Gaining investment income
D. Transfer of securities or recovery of other investments
A B C D
4, the following does not belong to the main business activities involved in financing is (D).
A. examining and approving authorization
B. Sign a contract or agreement
C. Gaining investment income
D. calculation of interest or dividend
A B C D
5. The following taxes that should not be paid in the IRS are (b).
A. value-added tax
B. Resource tax
C. consumption tax
D. Vehicle purchase tax
A B C D
6, the following taxes should not be paid in the local tax bureau is (d).
A. Vehicle purchase tax
B. Business tax
C. Property tax
D. Land value-added tax
A B C D
7. Cash and deposit journals shall be kept in accordance with (d) years.
A. Persistence
b20
C. 10
Cao 25
A B C D
8. The following statement is incorrect (D).
A. The accounting files formed by each unit every year shall be collated and bound by the accounting institution according to the filing requirements, and an inventory of accounting files shall be prepared.
B. Accounting files formed in the current year can be temporarily kept by accounting institutions for one year after the end of the fiscal year.
C if there is no archival institution, a special person shall be appointed to keep it in the accounting institution.
D. Cashiers can also manage accounting files.
A B C D
9. About sales activities, it is not correct that (c).
A. According to the combination of location and mode of sales activities, sales can take the form of office sales, store (sales center) sales and personnel sales.
B. In terms of sales channels, links and sales organization forms, sales methods include direct sales, consignment, distribution, brokerage sales and joint sales.
C. Joint sales is a way for suppliers and sellers to reach a deal by exchanging information through brokers or brokerage companies.
D. distribution is a sales method in which commercial enterprises buy out the products of industrial enterprises for commercial operation.
A B C D
10, the statement about the characteristics of various settlement methods of banks is incorrect (a).
A. cash settlement is widely used, convenient and safe.
B settlement of foreign exchange has the characteristics of wide application, simple procedures, flexibility and convenience, and is a widely used settlement method at present.
C. The cashier's check settlement method is applicable to the settlement of funds such as commodity trading and labor supply of units and individuals in the same city (bill exchange area).
D bank acceptance bills are applicable to all kinds of state-owned enterprises, private enterprises, medical and health institutions, schools and other units with real trade background and deferred payment requirements.
A B C D
1 1, the following statement is incorrect (b).
A: It is one of the characteristics of bank draft settlement that bills go with people.
B. settlement of foreign exchange is a widely used settlement method with wide application scope, simple procedures, flexibility and convenience.
C. Remittance can be divided into two types according to different transfer methods and different transmission methods, and the payee can choose by himself.
D. Promissory note settlement method is applicable to the settlement of funds such as commodity trading and labor supply of units and individuals in the same city (bill exchange area).
A B C D
12, the following is (d) that does not belong to the issuing and payment steps of bank acceptance bills.
A. sending bank acceptance bills
B. Enterprises apply for bank acceptance bills.
C. acceptance bills
D. Sign a transaction contract
A B C D
13. The following statement about reconciliation is incorrect (D).
A. Account-voucher verification refers to whether the accounting account book records are consistent with the voucher name, content, amount and bookkeeping direction in the original vouchers and bookkeeping vouchers.
B. Account reconciliation refers to the balance reconciliation between related accounts in general ledger, the reconciliation between general ledger and subsidiary ledger, and the reconciliation between general ledger and journal.
C. Account-to-fact check refers to the check between the book balance of cash book and the actual cash inventory.
D. Checking the book balance of various accounts receivable and accounts payable sub-ledger with relevant creditor and debtor units or individuals belongs to reconciliation.
A B C D
14. When the company conducts a practical evaluation of the effectiveness of internal control over financial reporting and forms an evaluation conclusion, it requires the preservation of evidence to provide reasonable support for the management's evaluation conclusion on the effectiveness of internal control over financial reporting. These evidences can't prove (a).
A. internal control is used to prevent or discover all misstatements or omissions.
B internal control is used to prevent or discover important misstatements or omissions.
C. testing is properly planned and implemented.
D. the test results have been properly considered.
A B C D
15, the "control self-evaluation" of enterprise internal control refers to the enterprise's irregular or regular evaluation of its internal control system, evaluating the effectiveness of internal control and the efficiency of its implementation, in order to better achieve the goal of internal control. Its basic features do not include (d).
A. Pay attention to the effectiveness of business processes and controls
B. jointly conducted by management and employees.
C. conducting assessment activities in a structured way. "Control self-assessment" is an effort to improve the self-awareness of control within an organization, and this kind of activity is often carried out in the form of seminars.
D. jointly conducted by management and employees.
A B C D
16, internal control self-evaluation refers to the company (c) in the company to achieve goals, control risks and the effectiveness and appropriateness of the internal control system to implement self-evaluation.
A. Shareholders and employees
B. Management and employees
C. Management and employees
D. Board of Supervisors and Employees
A B C D
17. The internal control evaluation report shall be disclosed to the public or submitted to relevant departments after being approved by (a).
A. Board of Directors or similar bodies
B. General meeting of shareholders
C. Senior management
D. Internal audit department
A B C D
18. Enterprises should give full play to the role of internal control evaluation working group in daily supervision, special supervision and annual evaluation. The working group of internal control evaluation shall preliminarily identify the internal control defects according to the evidence obtained from field test, and divide them into (D) according to their influence degree.
A. Main defects and general defects
B. Important defects and general defects
C. Main defects and important defects
D. Major defects, important defects and general defects
A B C D
19, (a) refers to the fact that the existing well-designed control does not operate according to the design intent, or the executor does not obtain the necessary authorization or lacks the ability to effectively implement the control.
A. operational defects
B. Design defects
C. Important defects
D. General defects
A B C D
20. The essence of evaluating the effectiveness of enterprise internal control is (c).
A. Evaluate whether the level of assurance provided by internal control for achieving relevant objectives exceeds the absolute level of assurance.
B. Evaluate whether the level of assurance provided by internal control for achieving relevant objectives has reached the absolute level of assurance.
C. Evaluate whether the level of assurance provided by internal control for achieving relevant objectives reaches or exceeds a reasonable level of assurance.
D. Evaluate whether the level of assurance provided by internal control for achieving relevant objectives is lower than the reasonable level of assurance.
A B C D
Second, multiple-choice questions (total 10 questions, 2.5 points for each question)
1. Contents and methods of management's evaluation of internal control over financial reporting: The evaluation of internal control over corporate financial reporting must be conducted in accordance with procedures that can not only evaluate the design of internal control but also test the effectiveness of internal control. Controls subject to such assessment include but are not limited to (ABCD).
Control of initiating transactions, recording, processing and adjusting account balances, transaction classification and disclosure, and related marks contained in financial reports.
B. controls related to the motivation and handling of unconventional and unsystematic transactions
C. controls related to the selection and application of appropriate accounting policies
D. Control measures related to fraud prevention, identification and detection
2. For the analysis of risk impact, simple arithmetic mean, worst-case estimate or event distribution can be used to analyze enterprise risk assessment methods, which can be divided into quantitative analysis and qualitative analysis. Enterprises do not need to adopt the same assessment method for all risks, but can determine the corresponding risk assessment method according to different risk objectives, so as to maximize the benefits at the lowest cost. (ABCD)
A. the probability of risk occurrence is very low, and the degree of loss is also very small.
B. the probability of risk is high, but the degree of loss is small.
C. The probability of risk occurrence is low, but the losses caused are great.
D. the probability of risk occurrence is high, and the losses caused are also large.
3, internal control evaluation work should form a working paper, detailed records of enterprise evaluation work, including (ABCD).
A. Evaluation elements
B. Main risk points
C. Control measures taken
D. relevant evidence and appraisal results, etc.
4. Compared with transfer settlement, cash settlement has the following advantages: (ABC).
A. Direct and convenient
B. dangerous
C. Macro-control and management are not easy
D. Higher cost
5. Compared with other bank settlement methods, the bank draft settlement method has the following characteristics: (ABC).
A. Wide scope of application
B. the ticket goes with the person, and the money and goods are clear.
C. High reliability, safety and reliability
D. Flexible use and strong adaptability
6. The following statement that the results of labor transactions cannot be reliably estimated is correct (ABC).
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 expected to be only partially compensated, the income shall be recognized according to the amount of labor cost that can be compensated, and the cost that has occurred shall be carried forward to the labor cost.
C. If the labor cost that has occurred is not expected to be fully 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.
D. If the incurred labor cost is expected to be only partially compensated, the labor cost shall be carried forward according to the incurred cost, and the labor income shall be confirmed according to this amount.
7. The following statement about sales methods is true (ABCD).
A. Direct selling means that industrial production enterprises sell products directly to the final target market (i.e. consumers) without any intermediaries.
B. Consignment is a sales method in which commercial enterprises buy products from industrial enterprises and conduct commercial operations.
C. Distribution is a way for industrial production enterprises to entrust their commodities to other middlemen for sale.
D. Joint sales means that two or more different business units jointly invest to establish a joint venture through certain agreements or contracts according to the principle of voluntariness and mutual benefit, and jointly operate a certain sales business, and distribute the sales benefits according to the investment ratio or the proportion agreed in the agreement.
8. The following statement is incorrect (AD).
A. In order to avoid double bookkeeping, for economic business involving mutual transfer of cash and bank deposits, that is, the economic business of withdrawing cash from the bank or depositing cash in the bank, only payment vouchers are prepared, and no receipt vouchers are prepared. However, general accounting vouchers cannot be directly compiled.
B reserve fund refers to the money paid in advance by the accounting department of an enterprise to various units or individual employees in the enterprise for the convenience of daily sporadic expenses (such as travel expenses and sporadic purchases).
C. There are two ways to manage the reserve fund: non-quota (one-time) management and quota management.
D. the management of the reserve fund can only adopt the method of quota management.
9. Pay attention to the following items when filing (ABCD).
A. Account books such as fixed assets used continuously across years shall be filed in the year when they are used up.
B. The blank pages in this account book cannot be removed, and the integrity of the account book itself should be maintained.
C. Blank pages of loose-leaf account should be removed, and then the remaining account pages should be numbered in the upper left corner or upper right corner.
The cover of accounting books should indicate the name of the unit.
10. The following statement about the file retention period is true (ABCD).
A. cash and deposit journals shall be kept for 25 years.
B fixed assets card account shall be kept for 5 years after the fixed assets are scrapped and cleaned, and bank statements and bank statements shall be kept for 5 years.
C monthly and quarterly financial reports shall be kept for 3 years.
D accounting vouchers, general ledger, subsidiary ledger, etc. It shall be kept according to 15 years.
Three. True or false questions (total 10 questions, 2.5 points for each question)
1. Enterprises should adopt appropriate allocation methods to allocate production costs between finished products and products according to specific conditions such as product quantity, monthly product quantity change, proportion of various costs and basic quality of quota management. (ton)
No matter how
2. In order to avoid double bookkeeping, for the economic business involving mutual transfer of cash and bank deposits, that is, the economic business of withdrawing cash from the bank or depositing cash in the bank, only the payment voucher is prepared, and the receipt voucher is not prepared. (6)
No matter how
3. Accounting files refer to accounting vouchers, accounting books, financial reports and other accounting professional materials, which are important historical materials and evidence to record and reflect the economic business of the unit. (ton)
No matter how
4. Accounting statements shall be filed quarterly. (6)
No matter how
5. The storage period of accounting files is fixed. (6)
No matter how
6. Effective internal control self-evaluation is an intermittent process of monitoring and testing the effect of internal control. (6)
No matter how
7. In the process of internal control evaluation, written records should be kept as evidence of the work done, so that external auditors can review and evaluate and clarify their responsibilities in the future. The records of evaluation must be very cautious. (ton)
No matter how
8. For enterprises that need to carry out internal control evaluation according to regulatory requirements, in order to effectively complete a large number of related work in a limited time, senior management needs to pay enough attention to this work, and must be very clear about the requirements of relevant internal control norms and the specific deployment of regulatory authorities. (ton)
No matter how
9. Evaluation of internal control is a process in which the management of an enterprise comprehensively evaluates the effectiveness of internal control, forms an evaluation conclusion and issues an evaluation report. (6)
No matter how
10. Among the specific standards for internal control evaluation, the operating evaluation standard is based on the factor evaluation standard. (6)
No matter how