1. Multiple choice questions (There is only one correct answer to the following questions. Please fill in the information points of the corresponding question number on the answer sheet with 2B pencil according to the requirements of the answer sheet. Multiple choices, wrong choices, and no choices are scored. There are 25 questions in this category, with each question 1 point, totaling 25 points)
1. When the drawer issues a bad check, the holder has the right to demand the drawer to compensate for the amount of the check (B).
A. 1% B.2% C.3% D.5%
2. The main object of local inventory is (a).
A. Inventory B. Fixed assets C. Intangible assets D. All the above assets
3. (2) It is the basis of professional ethics and the primary norm advocated by socialist professional ethics.
A. Contribute to the society B. Care about your job C. Be honest and trustworthy D. Do things fairly.
4. The quarterly financial report of the enterprise shall be saved as (a).
A.3 years B.5 years C. 10 years D. 15 years
5. Only when accountants are proficient in business and skilled can they better participate in management, thus improving management and (c) service.
A. Profit level B. Profit level C. Economic benefit D. Operating income
6 Interim financial statements are financial statements prepared according to a reporting period shorter than a complete fiscal year, and (c) they may not be included.
A. Balance Sheet B. Cash Flow Statement Independent Education
C. statement of changes in owner's equity
7. Original vouchers obtained from other units must be stamped with the (D) seal of the filling unit.
A. official business seal B. special financial seal C. special invoice seal D. any of the above can be used.
8. In the internal accounting supervision of the unit, the key for accounting institutions and accountants to exercise their supervisory power is (B).
A. refusing to conduct accounting for fraudulent economic and business matters or materials.
Refuse to forge or alter accounting vouchers, accounting books and other accounting materials, and refuse to provide false financial and accounting reports from any source.
C refuse to violate the provisions of the accounting law and the unified national accounting system, and do not uniformly register and calculate the economic and business matters of the unit in the accounting books set up according to law.
D. Stop any party's requirements and behaviors of concealing or destroying accounting data in violation of regulations.
9. The Unit shall designate a special person to check bank accounts regularly and (c) at least once to prepare bank reconciliation statements.
A. Every day B. Every ten days C. Every month D. Every quarter
10. Among the following statements about the handover of accounting personnel, (d) is wrong.
A. When an accountant leaves his post temporarily or is temporarily unable to work for other reasons, he shall handle the handover of accounting work.
B. The chief accountant shall go through the handover procedures and be supervised by the person in charge of the accounting institution.
C the receiving party shall continue to use the account books before the handover, and shall not set up another account book without authorization.
D. Failing to discover the legality and authenticity of the received accounting data due to negligence during handover, and if it is discovered afterwards, the replacement personnel shall be responsible.
1 1. In order to prevent the date of issue of bills from being altered, when the year, month and day are written in Chinese capitals, if the month is (d), a "zero" should be added before it.
A.3 B.5 C.6 D. 10
12. The unit shall handle the monetary fund payment business according to the prescribed procedures, and (b) is not included in the specific requirements.
A. Payment application B. Payment budget C. Payment approval D. Payment approval
13. Among the following statements about acceptance, (c) is wrong.
Acceptance refers to the bill behavior that the payer promises to pay the bill amount on the maturity date.
B. acceptance is a unique system of commercial bills.
C. acceptance is a unique bank draft system.
The acceptor shall not use his financial relationship with the drawer against the holder.
14. Among the contents of accounting professional ethics, what does not belong to the basic requirements of honesty and self-discipline is (b).
A. Establish a correct outlook on life and values B. Be careful and meticulous.
C. distinguish between public and private interests, not greedy and not occupying. D. obey the law and do your duty.
15. Guarantee refers to (d) an incidental bill behavior to ensure the performance of bill debts.
A. Drawer B. Debtor
C. a third party other than the drawer of the bill
16. In the process of supervising the meeting vouchers, accounting books, financial accounting reports and other accounting materials of all units, if there is a serious suspicion of violating the law, (4) you can inquire about the relevant information from the units that have economic business dealings with the supervised units and financial institutions that have opened accounts in the supervised units, and the relevant units and financial institutions should give support and cooperation.
A. Audit department B. Provincial Department of Finance
C. Securities Supervision Department D. the State Council Finance Department and its dispatched offices
17. All the funds in the company card account are transferred from (a) and deposited, and cash is not allowed.
A. basic deposit account B. General deposit account
C. Temporary deposit account D. Special deposit account
The business tax rate of 18.(b) is applicable to the transfer of intangible assets and the sale of real estate.
10% D. 15%
19. Among the following settlement methods, the time when the VAT liability occurs is based on the day when the goods are issued (B).
A. selling goods through direct payment B. selling goods through advance payment.
C. sell the goods on credit with a written contract. D. deliver the goods to others for consignment.
20. The characteristics of continuing education for accountants generally do not include (d).
A. pertinence B. adaptability C. flexibility D. principle
2 1. Taxpayers are taxpayers engaged in the production, wholesale and retail of goods, and should be judged according to whether their annual sales of goods exceed the total turnover (c) of non-taxable services (including processing and repair income).
25% 40% 50% d . 60%
22. In the continuing education of accountants, the content of accounting professional ethics education generally does not include (b).
A. Formal education B. Skills education C. Moral education D. Legal education Independent education
23. If the original vouchers obtained from other units are lost, it should be (c).
A. request the original unit to reissue it, and the original unit shall not refuse.
B the certificate of loss reporting shall be issued by the manager, and the original certificate shall be made by myself. After the signature or seal of the handler, it shall be reviewed by the person in charge of the accounting institution of the handling unit, the accounting supervisor and the unit * * * as the original voucher.
C obtain the certificate stamped with the official seal of the original issuing unit, and indicate the number, amount and content of the original certificate, which will be used as the original certificate after being approved by the person in charge of the accounting institution, accounting supervisor and unit of the handling unit.
D indicate the words "the original voucher is lost" on the accounting voucher, and it shall be approved by the person in charge of the accounting institution of the handling unit, the accounting supervisor and the unit.
24. Among the following items, (d) can be used for collection and acceptance settlement.
A. Consigned goods
C. sales of goods purchased on credit
25. Branches established by enterprises in other places shall, within days from the date of obtaining the business license, report to the tax authorities for tax registration with relevant documents.
A. 15
Second, multiple-choice questions (there are more than two correct answers to the following questions. Please fill in the information points of the corresponding question number on the answer sheet with 2B pencil according to the requirements of the answer sheet. Don't choose, wrong choice, multiple choice, less choice all don't score. This kind of 10 questions, 2 points for each small question, a total of 20 points. )
1. According to the basic accounting standards, the contents of the internal audit system of accounting institutions should include (BCD) in principle.
A. Division of responsibilities of accounting posts
B. Responsibilities and authority of audit work
Methods of auditing accounting vouchers, checking accounting books and accounting statements
D. organizational form and specific division of labor of audit work
2. Some units are small in scale and there are not many cashier businesses. Cashiers can also register (AB) accounts.
A. Details of fixed assets B. Details of low-value consumables C. Expenditure D. Creditor's rights and debts
3. Under the following circumstances, the tax authorities should adopt the approved collection method (ABCD).
(a) in accordance with the provisions of laws and administrative regulations, it is unnecessary to set up accounting books.
B account books should be set up according to the provisions of laws and administrative regulations, but they are not set up.
C. Unauthorized destruction of account books
D. Although account books are set up, they are in disorder.
4. "Accounting Law" regulates the state organs, social organizations, companies, enterprises, institutions and other organizations to handle the (ABCD) generated by accounting firms.
A. Internal accounting affairs management relationship of the unit
B. Economic relations between units in handling accounting affairs
C. The administrative relationship between the unit and the State Accounting Administration in accounting affairs management.
D. the administrative relationship between the unit and the relevant state administrative organs in accounting affairs management.
5. Regarding the filling of bills and settlement vouchers, the following statement is incorrect (ABC).
A the amount of bills and settlement vouchers, the date of issue or issuance, and the name of the payer shall not be changed, and there are no changed vouchers.
The bank will not accept valid or changed settlement documents.
B all items recorded on bills and settlement vouchers can be changed by the original recorder, and the change shall be confirmed by the original recorder's signature at the change place.
C. If the amount of bills and settlement vouchers is recorded in Chinese capital and Arabic numerals at the same time, the Chinese capital shall prevail.
D Minority areas and foreign embassies and consulates in China can record the amount in words in minority languages or foreign languages according to actual needs.
6. According to the Basic Accounting Work Standard, the original vouchers should include (ACD).
A. quantity, unit price and amount of economic and business matters
B. Signature or seal of the accountant in charge
C. Name of the unit that filled in the original voucher
D. Units that accept original vouchers
7. According to regulations, depositors who can apply to open a basic deposit account include (ABD).
A. Independent accounting subsidiary established by the unit B. Individual industrial and commercial households
C. Temporary institutions in different places D. Foreign institutions in China
8. The financial department organizes and promotes the construction of accounting professional ethics, which is mainly reflected in several aspects, namely (ABCD).
A. We should correctly understand the dialectical relationship between the rule of law and the rule of virtue under the guidance of the basic strategy of governing the country by law and by virtue.
B. The construction of accounting professional ethics should be regarded as a very important part of accounting management.
C the specific requirements of accounting professional ethics should be reflected in the establishment, improvement and implementation of accounting laws and regulations.
D. actively explore the mechanism of combining the construction of accounting professional ethics with the management of accounting practitioners.
9. According to the Provisional Regulations on Value-added Tax, (ABD) is regarded as selling goods in the following acts of units and individual operators.
A. Deliver the goods to other units or individuals for consignment B. Consignment of goods
C. transfer the goods to other institutions located in the same county (city) D. buy the goods without giving them to individuals.
10. For the accounting profession and accounting work, "justice" mainly includes (ABC).
A. The accounting standards system should be a fair and independent education.
B. People in implementation of accounting's norms and systems should be fair.
C. A certified public accountant shall make a fair and impartial judgment and evaluation with a detached and independent attitude when conducting an audit visa.
D. The person in charge of the unit should be fair
III. True or False (Please fill in the information point of the corresponding question number on the answer sheet with 2B pencil according to the requirements of the answer sheet. If you think the statement is correct, fill in the information point [√] on the answer sheet; If you think the expression is wrong, fill in the information point [×] on the answer sheet. There are 25 questions in this category, and each question is 1 point, with a total of 25 points. Correct judgment, wrong judgment, no score, no deduction. )
1. The registration of accounting books must be carried out in accordance with the accounting rules of "if there is a loan, there will be a loan" and "if there is a loan, it will be even". ( × )
2. If the inspection conclusions made by the relevant supervision and inspection departments can meet the needs of other supervision and inspection departments to perform their duties, other supervision and inspection departments shall make use of them. ( √ )
Accounting personnel must, in accordance with the provisions of the unified national accounting system, correct and supplement the inaccurate and incomplete original vouchers. ( × )
4. Generally speaking, in order to ensure the normal accounting work and the authenticity and integrity of the current accounting data, the time to fill in or obtain the original vouchers and send them to the accounting institution shall not exceed 10 days at the latest. ( × )
5. Units that use RMB as their bookkeeping base currency, and whose business receipts and payments are mainly in currencies other than RMB, shall also be converted into RMB for bookkeeping. ( × )
6. Internal accounting control should cover all economic businesses and related posts involved in accounting work within the unit, and implement key control points in business processing to decision-making, implementation, supervision, feedback and other links. ( √ )
7. Units shall implement collective decision-making and examination and approval on the payment of important monetary funds, and establish a system of accountability to prevent corruption, embezzlement and misappropriation of monetary funds. ( × )
8. The handler shall handle the monetary fund business within the scope of duties and in accordance with the examination and approval opinions of the approver. For the monetary fund business beyond the authorized scope approved by the approver, the handler has the right to refuse to handle it and report it to the person in charge of finance in time. ( × )
9. A general deposit account is mainly used for depositors' deposits, repayment of loans and other settlement funds, which can be used for both cash deposit and cash withdrawal. ( × )
10. If the bill is changed except its signature, the person who signed before the change shall be responsible for the original matter. The changed signatory shall be responsible for the changed recorded items; If it is impossible to distinguish whether a bill of exchange is signed before or after alteration, it shall be deemed as signed after alteration. ( × )
1 1. regardless of the tax payment period, VAT taxpayers should file a VAT return for the last month before 15 every month, and submit the tax return and related financial statements to the competent tax authorities. ( √ )
12. Generally speaking, the violation of accounting law by accounting personnel found in the inspection is also a violation of accounting professional ethics, and it is not only subject to corresponding administrative or criminal penalties, but also to corresponding moral sanctions. ( √ )
13. T/T is a remittance settlement method in which the remittance bank notifies the remittance bank to remit the remittance by telegram. ( √ )
14. As social norms, accounting professional ethics and accounting legal system belong to the category of accounting personnel's code of conduct, and there is no fundamental difference between them. ( × )
15. The holder shall, within five days from the date of receiving the relevant certificates of refusal to accept or refuse to pay, notify his prior party of the reasons for refusal. ( × )
16 the basis for dividing general taxpayers and small-scale taxpayers is the size of taxpayers' business scale. ( × )
17. When accepting a commercial bill, the drawee shall record the word "acceptance" and the date of acceptance on the front of the bill and sign it, without attaching any conditions. Conditional commitment shall be deemed invalid. ( × )
18. Accounting personnel should keep the business secrets of their own units. Except as provided by law and with the consent of the person in charge of the accounting institution, the accounting information of the unit shall not be provided or disclosed to the outside world without permission. ( × )
19. When the credit card is cancelled, the balance of the company card account is transferred to its special deposit account, and no cash can be withdrawn; Personal card accounts can be settled by transfer or cash withdrawal. ( × )
20. All goods entering the territory of China or going through customs clearance must pay VAT in addition to customs duties. ( √ )
2 1. The business of buying and selling foreign exchange, securities, futures and other financial commodities shall be based on the selling price. ( × )
22. The tax payment period of business tax is 5 days, 10 days, 15 days, 1 month or 1 quarter respectively. ( √ )
23. Honesty and trustworthiness require accountants to be honest, tell the truth, do honest things, practice cautiously, put reputation first, be unmoved by interests, cheat and reveal secrets. ( √ )
24. The name of the drawer of a cheque can be filled in by authorization, and it is not allowed to endorse, transfer or present for payment before it is filled in. ( × )
25. Accountants should understand and master the accounting law, the unified national accounting system and the legal system related to accounting. This is the premise of following and adhering to the guidelines. ( √ )
4. Indefinite choice questions (There are one or more correct answers to the following questions. Please fill in the information points of the corresponding question number on the answer sheet with 2B pencil according to the requirements of the answer sheet. Don't choose, wrong choice, multiple choice, less choice all don't score. There are 15 small questions in this kind of questions, each with 2 points, totaling 30 points. )
(1) Professor Wang, a citizen of China, currently works in a university in China, and his income from June 5, 2008 to February 2009 is as follows:
(1) The salary income in the current month was 3,400 yuan, and the bonus income was 3,000 yuan.
(2) Entrusted by Popular Science Publishing House, I wrote the book Psychological Counseling. According to the agreement, the publishing house paid Professor Wang a remuneration of 19000 yuan on February 20, 2009.
(3) On February 25th, 2009, 65438 was invited by the training department of the science and technology company to give a lecture on psychological consultation for the employees of the company, and the science and technology company paid Professor Wang 3900 yuan for the lecture.
Professor Wang's total income in 2009 was 200,000 yuan; During the tax inspection of 20 10, the tax authorities found that there was no tax record for Professor Wang's remuneration and lecture remuneration. Gigi Lai education
Summary of wage and salary income tax rate
Monthly taxable income (%) quick deduction (yuan)
The part exceeding 2,000 yuan to 5,000 yuan is 15 125.
Part of more than 5000 yuan to 20000 yuan 20375
Part exceeding 20,000 yuan to 40,000 yuan 25 1375
Requirements: Answer questions according to information 1-5:
1. According to the provisions of China's tax law, the taxable items of personal income tax include (ACD).
A. Income from production and operation of individual industrial and commercial households B. Income from insurance claims
C. Dividends and dividend income D. Royalty income
2. Regarding the salary and bonus income earned by Professor Wang from June 5438 to February 2009, the following statement is correct (AD).
A personal income tax of 535 yuan shall be paid for the salary and bonus earned by Professor Wang from June 2008 to February 2009.
B the personal income tax payable on the salary and bonus earned by Professor Wang in June 2008+February 2009 is 505 yuan.
Personal income tax shall be paid on the salary and bonus earned by Professor Wang from June 5438 to February 2009, and shall be paid by himself at the end of the year.
4. The personal income tax payable on the salary and bonus earned by Professor Wang from June 2008 to February 2009 shall be withheld and remitted by our company.
3. Regarding the remuneration for writing and lectures, the following statement is correct (AB).
Income from remuneration for labor services, if it is a one-time income, shall be obtained in one lump sum.
2. Professor Wang's personal income tax is withheld and remitted by Popular Science Publishing House.
C. The personal income tax payable for Professor Wang's lecture remuneration shall be withheld and remitted by the technology company.
D. Personal income tax payable for remuneration for writing and lectures shall be paid by Professor Wang himself.
4. Regarding the personal income tax payable by Professor Wang for his remuneration for writing and giving lectures, the correct one in the following statement is (AD).
A personal income tax of 265,438+028 yuan shall be paid for the remuneration income.
B. individual income tax shall be paid for the remuneration of lectures. 780 yuan
C. Personal income tax of 3,040 yuan shall be paid for the income from the remuneration.
D. the remuneration for lectures is subject to personal income tax. 620 yuan
Regarding tax payment, the correct statement in the following statement is (AC).
A. Professor Wang should file tax returns before March 3, 20654381day.
B Professor Wang should file tax returns before 20 10.
Professor Wang's remuneration and lecture fees are taxable.
D. the remuneration of popular science publishing houses, science and technology companies and lectures should be taxed.
(II) Enterprise A was established on June 5438+ 10, 2009. Because of its small business scale, it is planned to entrust a new financial consulting company to undertake accounting work without setting up an accounting institution. Xinxing financial consulting company was established in September 2009, and was approved and registered by the administrative department for industry and commerce. The person in charge, Jia Mou, is a senior accountant with accounting qualification certificate and full-time employees 10 (3 of them hold accounting qualification certificate).
Requirements: According to the information, answer question 6- 10:
6. According to the relevant provisions of the Accounting Law on the establishment of accounting institutions, the following statement is correct (AC).
Institutions that implement enterprise management shall set up accounting institutions.
B social organizations and other organizations may not set up independent accounting institutions.
C. Units that do not set up separate accounting institutions shall set up accounting personnel in relevant institutions and designate accounting supervisors.
D Units that do not have the conditions to set up accounting institutions and accounting personnel shall entrust accounting agencies to keep accounts.
7. An agency engaged in bookkeeping business shall meet the following conditions: (CD).
(a) there are more than four part-time employees with accounting qualification certificates.
There are more than 3 accountants with accounting qualification certificates.
(three) there are more than three full-time personnel holding accounting qualification certificates.
D with the approval of the financial department at or above the county level, the agency bookkeeping license certificate uniformly printed by the financial department has been obtained.
8. Regarding enterprise A's intention to entrust an emerging financial consulting company to keep accounts for it, the following statement is correct (BC).
A. Emerging financial consulting companies have obtained the qualification of bookkeeping agency.
B. Emerging financial consulting companies are not qualified to act as bookkeeping agents.
C emerging financial consulting companies shall go through the examination and approval procedures with the local financial department.
D Emerging financial consulting companies should increase at least 1 part-time staff with accounting qualification certificate.
9. Enterprise A must do (BCD) when entrusting an intermediary agency to keep accounts.
A. Entrust an intermediary agency to fill in the original vouchers that conform to the provisions of the national unified accounting system for the economic and business matters of the unit.
B designate a special person to be responsible for the receipt, payment and custody of daily funds.
C. Provide authentic and complete original vouchers and other relevant materials to the bookkeeping agency in time.
D. If the original vouchers returned by the bookkeeping agency are corrected and supplemented according to the requirements of the unified national accounting system, they shall be corrected and supplemented in time.
10. Agency bookkeeping institutions and their employees should do (ABCD).
A. Acting as an agent for bookkeeping business according to the entrustment contract, and observing the provisions of relevant laws, administrative regulations and the unified national accounting system.
B keep confidential the business secrets known in the course of business execution.
C. customers should refuse to show that they have done improper accounting treatment.
D. explain the accounting principles raised by customers.
(III) In 2009, David Company realized a total pre-tax income of180,000 yuan (including product sales income of160,000 yuan and debt interest income of 2 million yuan), and incurred various costs and expenses of12.5 million yuan. Among them, the reasonable total salary is 6.5438+0.75 million yuan, the business entertainment expense is 900,000 yuan, the employee welfare expense is 450,000 yuan, the employee education expense is 30,000 yuan, the trade union fund is 90,000 yuan, the tax late payment fee is 6.5438+0.5 million yuan, the preparation expenses extracted are 6.5438+0 million yuan (all without the approval of the tax authorities), and other costs are in (the enterprise income tax rate is 25%).
Requirements: Answer the question 1 1- 15 according to the information:
1 1. According to the enterprise income tax law, the total income of David Company at the end of 2009 was (b).
A. 16 billion yuan B. 18 billion yuan C.350 billion yuan D.550 billion yuan
12. Regarding business entertainment expenses, the correct one in the following statement is (AD).
A. The business entertainment fee allowed to be deducted before tax is 80,000 yuan.
B. Business entertainment expenses allowed to be deducted before tax are 540,000 yuan.
C. Business entertainment expenses exceeding the pre-tax deduction limit are allowed to be deducted in future tax years.
Business entertainment expenses exceeding the pre-tax deduction limit shall not be carried forward to the subsequent tax year for deduction.
13. Regarding the staff education funds and trade union funds, the following statement is correct (AC).
A. The employee education expenditure allowed to be deducted before tax is 30,000 yuan.
B the employee education expenditure allowed to be deducted before tax is 43, 750 yuan.
C The trade union funds allowed to be deducted before tax are 35,000 yuan for independent education.
D the trade union funds allowed to be deducted before tax are 90,000 yuan.
14. Regarding the calculation of tax late fees and reserve expenditures, the following statement is incorrect (BD).
A. The overdue tax payment fee paid by the enterprise is 6,543,800 yuan+0.5 million yuan, which shall not be deducted before tax.
B. The tax late payment fee paid by the enterprise can be deducted 90,000 yuan before tax.
Reserve expenditure without the approval of the tax authorities shall not be deducted before tax.
D reserve expenditures that meet accounting standards can be deducted before tax.
15. Regarding the calculation of income tax, the following statement is wrong (BC).
A. The taxable income of David Company is 5.73 million yuan.
B. The taxable income of David Company is 4.58 million yuan.
C. The income tax payable by David Company is 65,438+065,438+045,000 yuan.
D. The income tax payable by David Company is 6,543,800 yuan+432,500 yuan.