First, multiple-choice questions 1. The following items listed in the income statement are (). A. Deferred income tax assets B. Total comprehensive income C. Undistributed profit D. Surplus reserve A B C D.
Correct answer b Your answer B[ correct]
2. The implementation time of the newly revised Accounting Standards for Enterprises No.9-Employee Compensation is (). A. 04 2065438+65438+1October 1 b. 04 June 2065438+ 1
C.20 1 July 41day
Correct answer c Your answer c [correct]).
3. Among the following items, those that are not mechanical operation expenses are (a) fuel directly consumed in the process of mechanical operation B. Living expenses C. Staff remuneration of maintenance personnel D. Depreciation expenses and repair expenses of agricultural machinery A.B..
C D
Correct answer b Your answer B[ correct]
4. The following statement about going concern is incorrect (). A. An enterprise shall carry out accounting recognition and measurement on the basis of going concern, and prepare financial statements on this basis.
In the process of preparing financial statements, all available information should be used to evaluate the sustainable operation ability of the enterprise for at least 12 months from the end of the reporting period.
If an enterprise has a recent history of profitable operation and has financial support, it usually shows that it is reasonable to prepare financial statements based on going concern.
If an enterprise formally decides or is forced to liquidate or stop business in the current or next accounting period, it is still reasonable to prepare financial statements according to going concern at this time.
A
B
C
D
Correct answer d Your answer D[ correct]
5. An enterprise shall divide the input values used in fair value measurement into three levels, among which the unadjusted quotation of the same assets or liabilities that can be obtained in an active market on the measurement date is (). A. other input values B. third-stage input value C. second-stage input value D. first-stage input value ABC D.
Correct answer d Your answer D[ correct]
6, the following does not belong to the enterprise current assets is (). A. non-current assets held for sale B. monetary funds C. prepayments D. available-for-sale financial assets A B C D.
Correct answer d Your answer D[ correct]
7. Accounting Standards for Business Enterprises No.30-Presentation of Financial Statements was implemented on (). A. 03 2065438+65438+ 10/day b. 03 July 2065438+1 day c. 04 2065438+65438+1 month/kloc.
Correct answer d Your answer D[ correct]
8. If the omission or misstatement of an item in the financial statements will affect the economic decision-making of users, then the item has (). A. Important
Sex B. Relevance C. Timeliness D. Understandability
A
B
C
D
Correct answer A Your answer A[ correct]
9. The employee compensation liabilities arising from the enterprise's confirmation of dismissal benefits should be included in (). A. Management expenses B. Financial expenses C. Non-operating expenses D. Related expenses A B C D.
Correct answer A Your answer A[ correct]).
10, collection, distribution and carry-over are incorrect (
A. If the enterprise uses planned cost for daily accounting of direct materials, it does not need to be adjusted to actual cost at the end of the period.
B. For manufacturing expenses incurred by manufacturing enterprises, the allocation standards that enterprises can adopt include machine working hours, manual working hours, planned allocation rate, etc.
C. The manufacturing expenses incurred by seasonal production enterprises during the shutdown period shall be reasonably shared during the start-up period and included in the production cost of products. D it is not necessary to calculate the product cost when the quantity and amount of the product are not important or the quantity at the beginning and end of the product has not changed much.
Correct answer A Your answer A[ correct]
1 1, China's Accounting Standards for Business Enterprises No.3 was published in (). A. June 2009 65438+1 October1B. June1C. June 201D. June 2065438+July 2002
Correct answer b Your answer b [correct]).
12. Manage the continuing education of accounting personnel (A. Registration system B. Examination and approval system C. Election system.
D. voting system A B C D
Correct answer A Your answer A[ correct]
13. Among the following statements about market participants in fair value measurement criteria, () is incorrect. A. The enterprise is measured at fair value.
Regarding assets or liabilities, the assumptions used by market participants to maximize their economic benefits should be adopted.
Market participants should be familiar with the situation and be able to have a reasonable understanding of relevant assets or liabilities and transactions based on available information. C. Market participants may have Article 36 of the Accounting Standards for Business Enterprises.
No-related parties disclose D. Market participants should be able and willing to trade related assets or liabilities.
Correct answer-your answer-correct.
14. On each balance sheet date after the initial recognition of relevant assets or liabilities, the enterprise shall at least disclose the disclosure of the third-level fair value measurement in each group of assets and liabilities that are continuously measured at fair value in the notes. The incorrect statement is (). A for the third-level fair value measurement, the enterprise shall disclose the descriptive information of the valuation technology, input value and valuation process. B. When changing the valuation technology, the enterprise shall also disclose the change and the reasons for the change. (3) The enterprise shall disclose the reconciliation information between the opening balance and the closing balance. 4. The enterprise shall disclose the descriptive information of valuation technology and input value.
Correct answer d Your answer D[ correct]
15. Among the following items, the change in defined benefit plans's net liabilities or net assets that is not re-measured is (). A. Actuarial gains or losses B. Return on planned assets C. Changes in the influence of the upper limit of assets D. Changes in the influence of the lower limit of assets A B C D.
Correct answer D Your answer D Second, multiple-choice questions [correct]
1. The specific conditions for the teaching staff of continuing education institutions for accountants include (1) good professional ethics; (b) High theoretical and policy level and solid professional knowledge base; (c) Some practical work experience; Master modern education and training theories and methods; (a) A) B) C)
)。
Correct answer ABCD Your answer ABCD[ correct]
2, enterprises to measure liabilities at fair value, should follow the original
There is (). A if there is an observable market quotation for the same or similar liabilities, the fair value of the liabilities shall be determined based on the quotation.
There is no same or similar debt observation market quotation, but if other parties hold it as an asset, the enterprise should hold it from
From the perspective of market participants of assets, the fair value of liabilities is determined according to the fair value of assets.
If there is no observable market quotation for the same or similar liabilities and other parties do not hold them as assets, the enterprise shall determine the fair value of the liabilities from the perspective of market participants who bear the liabilities by using valuation techniques.
When an enterprise measures its liabilities at fair value, it shall assume that the liabilities are transferred to other market participants on the measurement date, and the liabilities will continue to exist after the transfer, and the market participants as the transferee will perform their obligations.
Correct answer ABC Your answer ABC[ correct] 3. The following statement about the fair value measurement of liabilities and enterprise's own equity instruments is incorrect (). A if an enterprise measures its liabilities at fair value, it should not consider the risk of non-performance. B if an enterprise measures financial liabilities such as demand deposits at fair value, the fair value of the financial liabilities shall not be lower than the amount payable when creditors demand repayment at any time. C. An enterprise measures its liabilities or self-owned equity instruments at fair value, and if there are factors restricting the transfer of the liabilities or self-owned equity instruments, it measures them at fair value.
This factor has been considered in the input value, and the enterprise still needs to set the relevant input value D. If there is an observable market quotation for the same or similar liabilities or enterprise's own equity instruments, it will be determined on the basis of this quotation.
Fair value of liabilities or enterprise's own equity instruments
Correct answer AC Your answer AC[ correct] 4. The forms of continuing education include ().
A participating financial departments of local people's governments at or above the county level, central competent units, and Finance Bureau of Xinjiang Production and Construction Corps (hereinafter referred to as "Finance Bureau").
It is called continuing education management department) to organize continuing education teacher training, full-time accounting training and remote network accounting training for accounting personnel.
B participate in off-the-job training and remote networking meetings for accountants organized by continuing education institutions for accountants announced by continuing education management departments.
Planning training C. Participate in off-the-job accounting training and remote network accounting training organized by the accounting personnel's unit announced by the continuing education management department D. Participate in the training of national accounting leading talents organized by the Ministry of Finance.
A
B
C
D
Correct answer ABCD Your answer ABCD [correct]).
5. Among the following items, those belonging to cultural enterprises are (a) news publishing industry; b) radio, television, film and video production industry; c) JD.COM Mall.
D. cultural and artistic industries (literary creation and performance, art performance venues, etc.). )A B C D
The correct answer and your answer. The following statement is correct ().
A. Participate in the national accounting leading talents examination organized by the Ministry of Finance and the high-end accounting talents examination organized by the provincial finance department, the central competent unit and the Finance Bureau of Xinjiang Production and Construction Corps. Those who are accepted are transformed into
24 credits B. Take the professional and technical qualification examinations of accounting and auditing, and the examinations of certified public accountants, certified asset appraisers and certified tax agents, and each pass will be converted into 24 credits.
C. Those who have participated in the education of accounting degree or above recognized by the national education administrative department and passed the examination or assessment of a study subject in that year will be converted into 24 credits.
D. If an accounting paper is published independently in an economic management newspaper with a unified number in China, each paper will be converted into 24 credits.
A
B
C
D
Correct answer ABCD Your answer ABCD[ correct]
7. Among the following options, the item that is listed separately in the statement of changes in owner's equity and reflects the following information is (). A. Total comprehensive income B. Cumulative impact of changes in accounting policies and correction of previous errors
C. Owner's investment in capital and profit distribution to owners, etc. Surplus reserve drawn according to regulations.
Correct answer ABCD Your answer ABCD[ correct]
8. On each balance sheet date after the initial recognition of relevant assets or liabilities, the enterprise shall at least disclose the information of each group of assets and liabilities that are continuously measured at fair value in the notes (). A. Items and amounts that other relevant accounting standards require or allow enterprises to continue to measure at fair value on the balance sheet date B. Fair value measurement
Level C. The amount and reasons for the conversion between levels, and the policy for determining the conversion time between levels D. When changing the valuation technology, the enterprise should also disclose the changes and the reasons for changing A and B..
C D
Correct answer ABCD Your answer ABCD[ correct]
9. Under the following circumstances, it is considered that the amount of employee compensation obligations arising from the profit sharing plan can be reliably estimated (). A.
The enterprise has determined the amount of remuneration to be paid before the financial report is approved. B the formal terms of the short-term profit-sharing plan include the way to determine the amount of remuneration.
Past practice provides clear evidence for enterprises to determine the amount D of constructive obligation. The formal terms of the short-term profit-sharing plan include determining the salary amount ABC D.
Correct answer ABC Your answer ABC[ correct] 10. The whole process of product cost accounting includes (a) correctly distinguishing product cost from period cost.
B. determine the object, project and scope of product cost accounting. C. timely collection, distribution and carry-over of related expenses. Generally speaking, the product cost report should be prepared once a month.
Correct answer ABCD Your answer ABCD three. True or false 1. Notes in financial statements play a supplementary role in explaining the relevant information of enterprises, and are not as important as other components. () [correct]
correct
wrong
The correct answer is wrong. Your answer is wrong [correct] 2. The unit where the accounting personnel work is responsible for organizing and urging the accounting personnel of the unit to participate in continuing education. (true or false)
The correct answer is correct for your answer [correct] 3. Dismissal benefits can sometimes be large, resulting in a sharp decline in performance. Disclosure can explain the decline in performance. () right or wrong
The correct answer is correct for your answer. The fair value of related assets or liabilities at initial recognition is equal to its transaction price. () right or wrong
Your answer is wrong [correct]. If defined benefit plans has a surplus, the enterprise shall calculate the net assets of defined benefit plans according to the lower of defined benefit plans surplus and asset ceiling. () right or wrong
Correct answer to your answer [correct] 6. An enterprise shall properly group assets or liabilities according to their nature, characteristics, risks and fair value measurement level, and disclose relevant information of fair value measurement according to the groups. () right or wrong
The correct answer is correct for your answer [correct] 7. "Enterprise Product Cost Accounting System (Trial)" has been implemented in large and medium-sized enterprises except finance and insurance since 20 14 1, and other enterprises are encouraged to implement it. () right or wrong
The correct answer is correct for your answer [correct] 8. Old-age insurance and unemployment insurance are not included in short-term wages and belong to post-employment benefits. ( )
correct
wrong
The correct answer is correct for your answer [correct] 9. No department, unit or individual may forcibly sell or tie in the continuing education teaching materials for accounting personnel. (true or false)
The correct answer is that your answer is correct 10. Enterprises such as information transmission, software and information technology services can use modern information technology and activity-based costing to collect and allocate product costs according to their operating characteristics and conditions. () right or wrong
The correct answer is correct for your answer.