1. Among the following items, (a) belongs to the scope of VAT collection.

A. Housing renovation

B. Real estate sales

C. Processing of agricultural products

D. Construction services

A B C D

2. For all kinds of return income charged by commercial enterprises from suppliers that are linked to the sales volume of goods (such as calculated according to a certain proportion, amount and quantity), the following treatment is correct (c).

A. regarded as extra expenses.

B. it is handled on consignment commission.

C. the input tax should be reduced.

D. special invoices can be issued as income.

A B C D

3. A construction company signed a construction contract with an enterprise with a total amount of 50 million yuan. The project started in June 2002 and is expected to be completed in June 2004. The total contract cost is estimated to be 40 million yuan. By the end of 2002, the accumulated cost was160,000 yuan, the settled project price was10,000 yuan, and the actual project payment was 8 million yuan. The revenue and gross profit that a construction company should confirm in 2002 is (c) ten thousand yuan.

a . 2000 400 b . 1600 600 c . 1000 200d . 800000

A B C D

4. Among the following statements about the disclosure of related party transactions, (d) is incorrect.

Related party transactions should include the nature of related party transactions.

B related party transactions should be disclosed separately, not in a consolidated manner.

The disclosure of related party transactions should include the types of transactions.

The disclosure of related party transactions should include the pricing policy of related party transactions.

A B C D

5. The financial accounting report of an enterprise in 2007 was approved on April 10, 2008. On April 10/0, 2008, due to the product quality, the customer returned a batch of large-value goods purchased on February 10, 2007 (meeting the importance requirements), as follows.

A write off the main business income and other related items in the 2008 annual accounting statement.

B write off the main business income and other related items in the 2007 annual accounting statement.

C. No accounting treatment

D. When the financial accounting report for D.2008 is submitted, the last year's number of main business income items and other related items in the income statement will be offset.

A B C D

6. The contract income does not include (d).

A. Initial income stipulated in the contract B. Contract claim income

C. Contract change income D. Sporadic income

A B C D

7. On June 2007, 65438+ 10/day, a listed company issued 1 00000 warrants, and the exercise date was April 2008 1 day, and the exercise price was 3.5 yuan/share. The net profit attributable to common shareholders of a listed company in 2007 was 200 million yuan, and the weighted average number of ordinary shares issued was 50,000 shares.

A.0.33

C.0.36 D.0.39

A B C D

On March 8, 2008 10, Company A discovered a major accounting error in 2007. Before the financial accounting report for 2007 is approved, Company A shall (c).

A. No adjustment is required, and it will be handled as business only in March 2008.

B. Adjust the opening amount and the previous year's amount of 2007 accounting statements

C. Adjusting the opening and last year figures of the 2008 accounting statements

D. adjust the ending number and current year number of the accounting statements in 2007.

A B C D

9. According to the Provisional Regulations on Value-added Tax, taxpayers may not apply for tax exemption again within (b) months after giving up tax exemption.

A. 12

B.6

C.24

Cao 36

A B C D

10. A tobacco factory bought a batch of tobacco leaves from tobacco farmers on June 5438+ 10, 2009. The known purchase price of tobacco leaves is 6.5438+0.5 million yuan. Cigarette factories pay the purchase price and extra-price subsidies according to regulations, and the tax authorities issue purchase vouchers. The tobacco tax rate is 20%, so the deductible input tax in the current period is (? ) ten thousand yuan.

A.27.24

B.25.74

C.22.95

Cao 20

Second, multiple-choice questions (total 10 questions)

1. If the general taxpayer enterprise purchases the goods whose input tax has been deducted and uses them for non-taxable items, it shall deduct the input tax of the purchased goods or taxable services from the current input tax according to regulations; If the input tax cannot be determined, the deductible input tax shall be calculated according to the actual cost of the current period. The actual cost should be the total amount of goods (ad).

A. purchase price

B. Freight transportation

C. insurance premium

D. Other related expenses

A B C D

2. Interim financial reporting standards stipulate that an interim financial report shall at least include the following parts (ABD).

A. Balance sheet

B. Income statement

C. Statement of cash flows

D. notes

A B C D

3. Among the following items, earnings per share (abcd) should be recalculated during the presentation period.

A. Distribution of stock dividends

B. Converting provident fund into capital

C. stock split

D. merger

E. share increase

A B C D E

4. Among the following items, (acd) belongs to the scope of value-added tax collection.

A. Imported goods

B. Construction services

Selling software products

D. Bank's business of selling gold and silver

A B C D

5. The construction contract income includes (ab).

A. initial income stipulated in the contract

B. Contract change income

C. Claim income

D. Incentive income

A B C D

6. The basic principle for the confirmation and measurement of interim financial reports is (ABD).

A. The recognition and measurement principles of interim accounting elements should be consistent with the annual financial statements.

The period of the interim financial report shall be consistent with that of the annual financial statement.

C interim accounting measurement should be based on the beginning of the year to the end of the interim period.

D the accounting policies adopted in the interim period shall be consistent with the annual financial report, and the changes in accounting policies and accounting estimates shall conform to the provisions.

A B C D

7. Which of the following statements about earnings per share is correct? )。

A all enterprises should list basic earnings per share and diluted earnings per share in the income statement.

B. A listed company with undiluted potential ordinary shares shall separately list the basic earnings per share in the income statement.

C. A listed company with potential dilution of ordinary shares shall separately list basic earnings per share and diluted earnings per share in the income statement.

D the financial statements of the parent company provided with the consolidated statements do not require the calculation and presentation of earnings per share.

E. When preparing comparative financial statements, as long as diluted earnings per share are presented in one presentation period, diluted earnings per share should be presented in all presentation periods, even if the amount is equal to basic earnings per share.

A B C D E

8. Among the following items, the mixed sales behavior of VAT is (D+? )。

A. Building materials stores provide decoration services for other customers while selling building materials.

B. Automobile manufacturing companies provide maintenance services for customers while producing and selling automobiles.

C shops selling plastic steel doors and windows provide customers with installation services while selling products.

D. Selling software and providing on-site training

A B C D

9. The following options are out-of-price expenses (ABCD).

A. Return of profits

B. liquidated damages

C. consignment commission

D. compensation

A B C D

10. A group of contracts, whether corresponding to a single customer or multiple customers, which meet the (ABD) condition at the same time, are merged into one contract.

A. This group of contracts was signed as a package deal.

B this group of contracts is closely related, and each contract has actually formed an integral part of a comprehensive profit rate project.

C this group of contracts shall be executed simultaneously or sequentially.

D. this group of contracts is independent of each other.

A B C D

Three. True or false (total 10)

1. The withholding agent shall report and pay the tax withheld to the competent tax authorities at the place where his institution is located or where he resides. ( )

wrong

2. In order to avoid the risk of falling copper prices in stock, enterprises can sell a certain number of copper futures contracts, among which the futures contracts selling copper products are hedging projects. ( )

correct

3. Non-derivative financial assets or non-derivative financial liabilities cannot be used as hedging instruments. ( )

wrong

4. China's tax law stipulates that taxpayers sell self-produced goods and all enterprises that sell duty-free goods do not go through the procedures for the identification of general taxpayers. (? )

No matter how

5. For the tap water sold by the tap water company belonging to the general taxpayer, the value-added tax is levied at the rate of 6% according to the simple method, which can be deducted from the value-added tax amount indicated on the value-added tax deduction certificate for purchasing tap water. ( )

correct

6. If the adjustments after the balance sheet date involve cash receipts and payments, the monetary fund items in the annual balance sheet and the supplementary information items in the cash flow statement will not be adjusted. ( )

wrong

7. Adjustments made between the balance sheet date and the approval date of the financial report shall be made at the beginning of the reporting year. ( )

correct

8. Taxpayers of imported goods shall pay taxes within 15 days from the date when the customs issues the special payment letter for customs import value-added tax. ( )

correct

9. The contents, reasons and effects of changes in accounting estimates belong to the contents that should be disclosed in the notes to the interim financial report. ( )

wrong

10. Significant influence refers to having the right to participate in the decision-making of enterprise financial and operating policies, but not to decide these policies. ()

wrong