1. Various taxes and fees that should be paid by administrative units in accordance with the relevant provisions of the national tax law, and the subjects used in accounting are (a).
A. "Taxes payable"
B. "Accounts payable"
C. "Accounts payable"
D. "Other payables" A B C D
2 units need to install the purchase of fixed assets, accounting application subjects for (c).
A. Fixed assets
B. Construction in progress
C. Fixed assets shall be accounted for first, and then transferred to fixed assets after installation.
Second,
D. Intangible assets
3. If it is necessary to adjust the financial allocation carry-over due to error correction, the financial allocation carry-over amount shall be increased according to the actual situation, and the accounting treatment shall be (a).
First, debit the relevant subjects and credit "financial allocation carry-over (balance adjustment at the beginning of the year)"
B. Debit relevant subjects and credit "financial allocation carry-forward (balance carry-forward)"
C. Debit relevant subjects and credit "financial allocation carry-over (collection and transfer)"
D. Debit relevant subjects and credit "financial allocation carry-over (receipt and payment)" ABC D.
4. The cost of construction in progress included in the capital account set should be set as (c).
A. Fixed assets
B. Construction in progress
C. Construction in progress-capital construction projects
D. Construction in progress-deferred investment A B C D
Answer analysis: See system 15 1 1 projects under construction.
5. When the balance of financial allocation is turned over according to the regulations, the following accounting treatment shall be made according to the actual write-off amount or the amount of funds turned over (D).
First, debit the "financial allocation (balance transfer)" subject, and credit the "financial return amount" and other subjects.
B. Debit the balance of financial allocation (balance adjustment at the beginning of the year) and credit "financial return amount" and other subjects.
C. Debit the balance of financial allocation (internal adjustment of the unit) and credit "financial return amount" and other subjects.
D. Debit the balance of financial allocation (collected and turned over) and credit the subjects such as "financial return amount".
6. When receiving the goods or services purchased by prepayments, the accounting treatment according to the corresponding prepayments is (a).
I. Debit "Asset Fund (Prepayment)" and credit "Prepayment".
Debit the account of "advance payment" and credit the account of "asset fund (accounts payable)"
C. Debit accounts payable and credit prepayments.
D debit the account of "prepayments" and credit the account of "accounts payable".
Answer analysis: See "System" 350 1 Asset Fund.
7. Depreciation of fixed assets is accrued monthly, and the account registered by the borrower is (B).
A. Fixed assets
B. Asset funds
C. Accumulated depreciation
D. Cumulative amortization
Answer analysis: See "System" 150 1 fixed assets.
8. The new "system" adopts "double entry bookkeeping method" for debt item (a).
A. Accounts payable
B. Financial contributions payable
C. Taxes payable
D. Wages payable to employees
Answer analysis: the "double entry bookkeeping method" of debt items only uses accounts payable and long-term accounts payable.
9. If the assets entrusted to the administrative unit are cash, the account used for accounting is (C).
A. Entrusted assets
B. principal-agent liabilities
C. Cash
D. asset fund A B C D
10. When the company sells materials that have been distributed but have not received the payment, it shall debit "accounts receivable" and credit item (c). ?
A. Bank deposits
B. Inventory
C. Loss and overflow of property to be disposed of
D. Other payables A B C D
Answer analysis: See "System" 12 12 Accounts receivable.
1 1. The accounting method of the administrative unit adopts (b).
A. cash accounting method
B. debit and credit bookkeeping method
C. Increase and decrease bookkeeping method
D. choose one of the above three items.
A B C D answer analysis: see article 10 of the system.
12. The effective time of the Accounting System for Administrative Units is (c).
A. 20 13 65438+ 10/month/
B.20 13 12 3 1
C. 20 14 65438+ 10/month/
20 14 12 3 1 day A B C D
13. Follow-up expenses such as daily repairs to maintain the normal use of public infrastructure should be included in the current expenditure, and the debit item is (c).
A. Public infrastructure
B. Construction in progress
C. cost
D. Financial appropriation income A B C D
See system 1802 public infrastructure.
14. The accounting subject of the commercial bill received by the administrative unit is (a).
A. Accounts receivable
B. Prepaid accounts
C. Accounts payable
D. Accounts received in advance
Answer analysis: See "System" 12 12 Accounts receivable.
15. the new "system" has established (b) the double-entry bookkeeping method for corresponding liability items.
A. Asset fund account
B. Net assets to be repaid
C. subjects of government reserve materials
D. Public Infrastructure Subject A B C D
Answer analysis: see article 7 in the first part of the handout.
Second, multiple-choice questions (this kind of 10 questions, 2 points for each question, a total of 20 points. There are two or more correct answers in the alternative answers to each small question. Please choose the correct answer. )
1. If the company recovers the expenses due to the return of goods, the subject registered by the lender is ().
A. Cost
B. Carry-over of financial allocation
C. Income from financial allocation
D. Expenditure (red)
2. The balance to be written off at the end of "Zero Balance Account" includes (ABC).
A according to the payment plan approved by the finance department, the difference between the amount received and the amount spent.
B the difference between the budget target number of financial authorized payment and the amount of financial authorized payment this year.
C the difference between the budget target number of financial authorized payment and the amount of financial authorized payment this year.
D. only adjust item a.
3. The new system divides the original "balance" subject into ().
A. Carry-over of financial allocation
B. Balance of financial allocation
C. Other fund balances
D. Balance carried forward from other funds
4. "Payables" should be set up with (ABCD) detailed account accounting according to relevant national regulations.
A. "Salary (retirement fee)"
B. "Local (departmental) subsidies"
C. "Other personal income"
D. "Social insurance premium" and "housing accumulation fund"
5. When paying the social insurance premium and housing accumulation fund undertaken by the unit for employees, the subjects to be credited are ().
A. "Financial appropriation income"
B. "Zero balance account amount"
C. "Bank deposits"
Third,
D. "Cash"
6. The items that should be accounted for in the "other receivables" account are ().
A. Travel expenses borrowed by employees in advance
B. Internal use of imprest
C. Advance payment from employees
D. Rent charged for leasing assets
7. Payables include (ABCD).
A. Employee's salary
B. Allowances, subsidies and bonuses
C. Social insurance premiums
D. Housing accumulation fund
8. The pricing methods of government reserve materials are (ACD).
A. first-in first-out method
B. LIFO method
C. Weighted average method
D. Individual pricing method
9. The goal of administrative unit accounting is ().
A. reflect the income and expenditure of administrative units
B provide accounting information users with information on the financial status and budget implementation of administrative units.
C. Reflect the net assets of the administrative unit
D. Reflect the performance of entrusted responsibilities of administrative units
Answer analysis: see article 3 of the system.
10. The scope of application of the Accounting System for Administrative Units is ().
A. State organs
B. Institutions managed with reference to the Civil Service Law
C. Political party organizations
D. Institutions in balance distribution
III. True or false questions (This kind of questions has a total of 15 small questions, with 2 points for each small question, totaling 30 points. Please judge whether the statement of each question is correct. If you think it is correct, please select Yes. If you think it is wrong, please choose "Wrong". )
1. After the year-end cancellation of the "Zero Balance Account Amount" account, there should be no balance. (right)
2. According to the principle of selling on credit but actually existing, the accounts receivable that have been written off should be kept in the memorandum book. (right)
Answer analysis: See "System" 12 12 Accounts receivable.
3 in order to maintain the normal use of public infrastructure and daily maintenance costs, should be included in the cost of public infrastructure, through the "construction in progress" account. (error)
4. Fixed assets and public infrastructure of administrative units shall not be depreciated temporarily. (right)
5. When paying accounts payable, the accounting treatment is to debit accounts payable and credit the net assets of the account to be repaid. (error)
6. When the construction in progress is completed and delivered for use, the "asset fund-construction in progress" and "construction in progress" subjects shall be hedged according to the actual cost of the delivered project. (right)
7 "government subsidies payable" shall be accounted for in detail according to the types of government subsidies payable. The administrative unit shall also establish a memorandum book according to the subsidy object and make corresponding detailed accounting. (right)
8. Carry-over of financial allocation means that the budget target has been completed and the remaining financial allocation has accumulated funds. (error)
9. Expenditure of administrative units shall be measured according to the actual amount paid. (right)
10. The accounting system of administrative units is applicable to state organs, political party organizations and institutions managed with reference to the Civil Service Law. (error)
1 1. The contingent liabilities of administrative units are not included in the balance sheet, but should be disclosed in the notes to the statements. (right)
12. Personal income tax withheld and remitted by administrative units shall not be accounted for by the subject of "taxes payable". (error)
13. The fixed assets borrowed by the administrative unit are accounted for by the "fixed assets" account. (error)
14. Accounting of administrative units adopts cash basis. (error)
15. in order to improve the financial statement system, the new "system" has added a financial appropriation income and expenditure table. (right)
16. Debit the assets of the entrusted agent when receiving the cash from the entrusted agent (error).
Answer analysis: only the non-monetary assets of the entrusted agent are received, and the "entrusted agent assets" are debited. In this case, "cash on hand" should be debited.
17. The subject of "principal-agent liabilities" only needs detailed accounting according to the principal. (error)
18. The fixed assets borrowed by the administrative unit are accounted for by the "fixed assets" account. (error)
19. The administrative unit shall set up an "appropriation" account for accounting the non-financial appropriation funds allocated to its subordinate units and included in the budget management of the unit. (right)
20 after the year-end revenue and expenditure carry-over, the balance of other funds carry-over account has a balance in each detailed account. (error)