First, multiple-choice questions 1. The control of fiscal deposits belongs to (). A. Treasury B. Higher-level financial department C. Finance department at the same level D. Lower-level financial department 2. The following () belong to the fund budget expenditure. A. Retirement expenses of administrative institutions B. Social security subsidy expenses C. Policy subsidy expenses D. Additional expenses of local fiscal taxes and fees 3. The following () are not financial accounting liabilities. A. Temporary deposit B. Borrowing C. Budget payable D. Borrowing financial working capital 4. Refund of local budget revenue should be refunded from (). A. In the central treasury B. In the local treasury C. Fixed income in the local budget D. Shared income in the local budget 5. The theoretical basis for preparing the balance sheet of public institutions is (). A. Assets = liabilities+operating balance B. Assets = liabilities+owners' equity C. Sources of funds-use of funds = fund balance D. Assets = liabilities+net assets 6. The detailed list of business expenses shall be prepared according to (). A. Every item of state budget expenditure B. Every item of state budget expenditure C. Every item of state budget expenditure D. Every item of state budget expenditure 7. Retirement expenses of retirees in administrative units should be classified as () first-class subjects. A. "basic salary" B. "other salary" C. "employee welfare fee" D. "social security fee" 8. The employee welfare fund is carried forward according to a certain proportion of (), which is used for the collective welfare facilities of institutions and the collective welfare treatment of employees. A. Total wages of employees B. Number of employees C. Balance D. Fund 9. The administrative unit temporarily rents the fixed assets of other units, because it needs to pay the deposit, so (). A. it should be recorded as "fixed assets". B. it should only be registered in the memorandum. C. it should be directly listed as expenditure. D. explain 10 in the notes to the accounting statements. Liquidity refers to the ability or speed at which assets become () without loss or little loss. A. Bank deposits B. Cash C. Accounts receivable D. Inventory II. Multiple choice questions 1 1. Administrative institutions can adjust the original value of fixed assets that have been recorded (). A. it is found that the original recorded value of fixed assets is incorrect. B. Add additional equipment to the original fixed assets. C. Inventory of fixed assets D. Re-evaluate the value of fixed assets according to national regulations 12. Accounting for government agencies and institutions is an accounting system that reflects and supervises the process and results of capital activities in the process of social reproduction. A. Distribution field B. Social welfare field C. Production field D. Spiritual product production field 13. Government financial accounting is divided into (). A. central financial accounting B. local financial accounting C. administrative unit accounting D. secondary administrative unit accounting 14. Fiscal revenue is the non-repayable funds obtained by the state to realize its functions according to laws and regulations, and it is the source of funds for primary finance, including (). A. general budget income B. fund budget income C. special fund income D. fund transfer income 15. Which of the following funds can be recorded as the income of public institutions (). A. Donations received by the unit B. Extrabudgetary funds allocated by the financial special account C. Investment dividends received by the unit D. Funds allocated by a unit according to the specified purposes 16. The accounting statements of administrative units include (). A. Balance Sheet B. Summary of Income and Expenditure C. List of Current Accounts D. List of Expenditure 17. The expense items included in the value of purchased fixed assets are (). A. Payment for goods B. Tax C. Freight D. Installation fee 18. The following items belong to personnel costs (). A. official expenditure B. business expenditure C. social security expenditure D. employee welfare expenses 19. Total budget accounting year-end closing links include (). A. year-end transfer B. settlement of old accounts C. entry into new accounts D. year-end liquidation 20. The net assets of government financial accounting refers to the difference between assets minus liabilities, including (). A. Budget balance B. Fund budget balance C. Special fund balance D. Budget working capital 2 1. Governments and institutions usually need to set the following subsidiary ledger (). A. Various budget appropriation details B. Expenditure details C. Current account details D. Fixed assets details 22. The book value of fixed assets that have been recorded can be adjusted () A. Re-evaluation of fixed assets B. Adding supplementary equipment or improving devices C. Dismantling a part of fixed assets D. Adjusting the original provisional evaluation value according to the actual value III. True or false 23. After closing the accounts at the end of the period, the business balance and the business balance account shall be accounted for. () 24. The funds collected by public institutions are accounted for by "financial accounts payable". () 25. In the accounting of the total political budget, the superior income and subsidy expenditure are the accounting subjects set by the superior finance office, while the superior income and subsidy expenditure are the subjects set by the lower finance office. () 26. The accounting basis adopted in budget accounting is cash basis. () 27. Financial deposits are financial funds held by the financial department on behalf of the government, including treasury deposits and other financial deposits. () 28. "Other financial deposits" refers to the budgetary fund deposits of township finance in professional banks without state treasury. () 29. When public institutions set aside special funds, they only calculate employee welfare expenses through "balance distribution". () 30. In the fixed assets business, the amounts of "fixed fund" and "fixed assets" shall not be equal. () 3 1. When institutions, administrative units and accountants with total financial budget invest in bonds, the investment cost is accounted for by the subject of "securities". () 32. The three basic statements of budget accounting are: balance sheet, income statement and cash flow statement. () 33. Accounting elements of public institutions include: assets, liabilities, owners' equity, income, expenditure and balance.