A, multiple-choice questions (***40 questions, each small 1 point, * * * 40 points. You can only choose one correct answer for each small question. )
1. is advocated by () "believe in determination, keep fit, do things, treat others, and don't forget to establish faith."
A.b c building two-star D Yang
2. () is the intermediary of payment settlement and fund settlement.
A. Unit B, individual C and bank D.
3. () There is no avoidance system that violates the provisions of the accounting law.
The wife of the legal representative of A.A unit is the manager of the financial department of this unit.
The daughter of the chief accountant of Unit B serves as the cashier of this department.
The adopted son of the chairman of C.C. Company serves as the manager of the finance department.
The classmate of the director of the finance department of D.D. unit serves as the cashier of this department.
4. The production and operation enterprises are deposited in the non-independent accounting firm in Zhengzhou, which is issued by the tax authorities in Zhengzhou ().
A. Tax registration certificate B. Temporary tax registration certificate
C. Registration tax registration certificate D. Foreign tax registration certificate
5. () does not belong to the functions and powers of accounting institutions and accounting personnel in the internal accounting supervision of the unit.
A. refusing to handle or correct illegal accounting matters according to the authority.
B. supervise the procurement of internal accounting materials and property materials of the unit.
C. Inconsistent reconciliation shall be handled in time.
D report accounting violations in a timely manner, and forward the names and reporting materials of the informants to the reported units.
6. () does not belong to the process of payment and settlement, individuals, units and banks must abide by the principle of settlement.
A. abide by credit and pay according to performance. B. whose money goes into whose account and who controls it.
C. the bank does not advance. D. for the unit that refuses to pay, the bank can force the deduction.
7. () The specific measures for accounting management shall be formulated separately by the financial department of the State Council according to the provisions of the Accounting Law.
A. State organs B. Institutions C. Social organizations D. Individual industrial and commercial households
8. Company A bought goods from Company B, but Company A was short of money temporarily, so it issued a bill to Company B with Company B as the payee and its own bank as the drawee, and agreed to pay after 3 months. The above settlement behavior fully embodies the bill ().
A. payment function B. credit function C. settlement function D. financing function
9. The accounting sheet of a certain unit refused to set up two sets of accounting books to meet the requirements of tax evasion day put forward by the person in charge of the unit. Zhang's practice embodies the accounting professional ethics of ().
A. Strengthen service B. Improve skills C. Participate in management D. Be honest and trustworthy
10. () belongs to the accounting system jointly issued by the Ministry of Finance and other departments.
A. Measures for the administration of accounting qualification B. Measures for the administration of accounting files
C. Basic accounting work regulations D. Enterprise accounting system
1 1. The company deducts personal income tax from the wages and salaries of employees, which is the tax payment method of D ().
A. Withholding and remitting B. Collecting and remitting C. Entrusting and collecting D. Self-declaration and verification
12. () is not managed by the financial department.
A. Accountant qualification B. Accountant professional and technical post qualification
C. Promotion of accounting personnel D. Recognition, reward and punishment of accounting personnel
13. According to the Measures for the Administration of RMB Bank Settlement Accounts, one unit can only open one ().
A. basic deposit account B. General deposit account C. Special deposit account D. Temporary deposit account
1 4. () does not belong to the negative yellow race in the accounting law.
A. Directors of state-owned enterprises B. Investors of sole proprietorship enterprises
C. Partnership partner D. General Manager of the company
15. Accounting personnel forge or alter accounting vouchers and accounting books, which does not constitute a crime. Its accounting qualification certificate was revoked by ().
A. Auditing departments at or above the county level B. Discipline inspection and supervision departments at or above the county level
C.d. superior competent department, financial department at or above the county level
16. The depositor () does not need to cancel the bank settlement account.
A. Declare bankruptcy B. Revoke business license
C. change the person in charge of the unit D. transfer in different places requires changing the bank.
17. () refers to a tax collection method in which the tax authorities verify the taxable business amount and income of taxpayers in a certain operating period in accordance with the provisions of relevant laws and regulations and certain procedures, and use this as the basis for juice tax to determine their taxable amount.
A. Audit collection B. Check collection C. Regular quota collection D. Check collection
I 8。 () does not belong to the business of agency bookkeeping.
A. Acting accountant B. Compiling financial and accounting reports on behalf of others
C. Preparing audit reports D. Preparing tax returns
19. The act of recording relevant matters on the back of the bill and signing it is ().
A. Issuing tickets B. Endorsement C. Guarantee D. Acceptance
20. In recent years, the number of large taxpayers in an industry has fallen sharply. In the rectification plan, Wang, manager of the finance department, pointed out: "The company used to have good benefits and extravagance. Now is the time to save. " The company adopted Wang's suggestion and formed "everyone talks about cost?" Everyone calculates the cost and everyone saves it. Xia's behavior embodies the accounting professional ethics of ().
A. Honesty and trustworthiness B. Participation in management C. Improving skills D. Strengthening services
2 1. A person whose accounting qualification certificate has been revoked according to law shall not take the accounting qualification examination or re-obtain the accounting qualification certificate from the date of revocation.
5 years, 3 years, 6 months and 90 days.
22. Ordinary check with a cross ().
A. it can only be used for transfer, not cash withdrawal. B. it can only be used for cash withdrawal, not for transfer.
C. it can be used for both transfer and cash withdrawal. D. it cannot be used for transfer or withdrawal.
23. A unit to buy a batch of food from the supermarket as welfare distributed to employees, asking the supermarket to issue an invoice for office supplies, which belongs to ().
A. Illegal original vouchers B. Unreal original vouchers
C. Illegal accounting vouchers D. Unreal accounting vouchers
24. () is to pay the taxable amount of individual industrial and commercial households (or sole proprietorship enterprises) in several tax periods in one tax period.
A. Direct declaration B. Simple declaration C. Degenerate levy period D. Mail declaration
25. The characteristics of social accounting supervision are ().
A.b. Independence and compensation
C. Mandatory and independent D. Independence and remuneration
26. An enterprise issued a check with a face value of 6,543,800 yuan. After verification, it was a blank check, which was returned by the bank and fined the enterprise () yuan.
10 000
27. () belongs to the scope of government supervision of accounting work.
A. A certified public accountant shall audit the accounting data of the entrusting unit according to law.
B. The tax authorities shall supervise and inspect the accounting data of relevant units.
(three) units and individuals report violations of the accounting law and the unified accounting system of the state.
D. the accountant refuses to handle illegal accounting matters.
28. () belongs to the industry invoice in the ordinary invoice.
A. Special VAT invoice B. Uniform commercial retail invoice
C. Advertising fee settlement invoice D. State-owned railway invoice
29. () is not a bank draft that must be accounted for.
A. Payee B. Payer C. Place of payment D. Amount determined
30. Accountant Zhang believes that accounting work is just dealing with figures all day, and there is no future. The work is average, but the enthusiasm is not high. Zhang's practice violates the requirements of accounting professional ethics.
A. Love your job B. Be honest and trustworthy C. Be honest and self-disciplined I) Stick to principles.
3 1. Forge, alter accounting vouchers, accounting books and prepare false financial and accounting reports, which does not constitute a crime, and may impose a fine of not less than 5 ooo yuan but not more than 65,438+10,000 yuan on ().
A.b. the person in charge directly responsible for the unit.
C. Other directly responsible personnel D. Accounting personnel
32. () Responsible for national invoice management.
A. Ministry of Finance B. People's Bank of China
C. State Administration for Industry and Commerce of the People's Republic of China
33. () refers to a kind of administrative legal responsibility that family members should bear in violation of administrative legal norms.
A. Civil liability B. Administrative penalty C. Administrative penalty D. Criminal liability
34. "Love and respect one's post, be honest and trustworthy, handle affairs fairly, serve the masses and contribute to society" is put forward in ().
A. People's Republic of China (PRC) Accounting Law B. Measures for the Administration of Accounting Qualification
C. "Basic Accounting Work Standard" D. "Implementation Outline of Citizen Moral Construction"
35. () does not belong to the negotiable instrument law refers to the bill.
A. bank draft, commercial draft, summons and bank check
36. General accounting personnel to handle the handover procedures, by () is responsible for the supervision.
A.b. the person in charge of the unit sent by the superior competent department
C. Head of accounting institution D. Head of auditing institution
37. An enterprise applies to Zheng 3 1 Sub-branch of China Industrial and Commercial Bank for opening a general deposit account, which meets the requirements for opening. The branch shall handle the account opening formalities within 5 working days from the date of opening an account and file with ().
A. China Industrial and Commercial Bank Head Office B. Ministry of Finance
C. Local branch of China People's Bank
38. The primary legislative purpose of accounting law is ().
A. Strengthening economic management and financial management B. Improving economic efficiency
C. maintain the order of socialist market economy D. standardize accounting behavior and ensure the authenticity and integrity of accounting data.
39. () does not meet the requirements for writing bills and settlement receipts.
A RMB 2,607.50 is written as RMB 26,077.50.
B RMB 4 005.13 is written as RMB 4055. 13 yuan.
C RMB 1 520.00, say RMB one thousand Wu Bai twenty yuan only.
D: RMB 1 07 000.50, in words, RMB one hundred and seven thousand and fifty yuan only.
40. () belongs to the accounting administrative regulations issued by the State Council.
A. Basic Standards of Accounting Standards for Business Enterprises B. Provisions on Chief Accountant
C. Enterprise accounting system D. Accounting method
Second, multiple-choice questions (***20 questions, 2 points for each small question, * * * 40 points. Choose two or more correct answers for each small question. )
1. Taxpayers engaged in production and business operations, except (), shall report to the local competent tax authorities for tax registration with relevant documents within 30 days from the date when they assume the obligation to pay taxes.
A.b. individuals
C. Individual industrial and commercial households D. Mobile rural vendors without fixed production and business premises
2. The legal representative of a unit appointed Li, who had not obtained the accounting qualification certificate, as the accountant of the unit, and instructed Li to take cash from the fictitious economic business and deposit it in the bank in the name of Li. The above behavior violates the provisions of the accounting legal system ().
A the person in charge of the unit shall not instruct or instruct accountants to handle accounting matters illegally.
B no unit may set up off-balance-sheet accounts.
C. accountants shall not falsify accounting information.
D. The appointed accountant must have an accounting qualification certificate.
3. The forms of accounting professional ethics education are ().
A. Moral education B. Receiving education C. Legal education D. Self-education
4. () Audit business undertaken by certified public accountants and their accounting firms.
A. Issue a capital verification report B. Conduct investment evaluation
C. Acting as an agent for tax declaration D. Handling audit business in matters of enterprise merger, division and liquidation.
5. The () in the bill cannot be changed, and the changed bill is invalid.
A. Issue amount B. Issue date C. Name of payee D. Name of payer
6. () is an incompatible location.
A. Business execution and business records B. Authorization approval and business execution
C. Accounting records and property custody D. Business execution and business audit
7. The types of tax registration include ().
A. Business registration B. Change registration
C. Cancellation of registration D. Inspection and registration of exit business
8. () In accordance with the responsibilities and authority stipulated by relevant laws and administrative regulations, the accounting data of relevant units can be supervised and inspected.
A. Finance Department B. Bank of China C. Tax Department D. Insurance Supervision Department
9. () is the basic requirement of "adhering to standards" in professional ethics.
A. be familiar with the standard B. follow the standard C. adhere to the standard D. improve the standard
Look. () is an accounting professional and technical post.
A. CPA 1 1. Bank settlement accounts can be divided into () according to different purposes.
A. basic deposit account B. General deposit account C. Off-site deposit account D. Temporary deposit account
L 2。 Xiao Wang, the cashier of Unit A, cannot be in charge of accounting work ().
A. Audit B. Accounting file keeping
C. Fixed assets subsidiary ledger registration D. Accounts receivable general ledger registration
L 3。 The invoice should be filled in completely according to the actual situation, and the financial seal of the unit or the special invoice seal should be affixed at ().
A. Stub copy B. Invoice copy C. Deduction copy D. Each copy
1 4. () belongs to the accounting position.
A. position of chief accountant
B. Accounting post for receipt and delivery of property and materials
C after the accounting file management post is officially handed over to the management department.
D. drug warehouse custody post
15. () is the basic requirement of "objectivity and fairness" in accounting professional ethics.
A. Correct attitude B. Act according to law C. Seek truth from facts D. Maintain independence
16. () is an accounting legal responsibility.
A. ordered to make corrections within a time limit B. revoked the license C. fined D. ordered to stop production and business.
1 7. You can open relevant bank settlement accounts in different places ().
A. The place of business license registration and business place are not in the same administrative region, so it is necessary to open a basic deposit account.
B. basic deposit account needs to be opened for settlement such as loans in different places.
C. Temporary deposit accounts need to be opened for temporary business activities in different places.
D. Natural persons shall open personal bank settlement accounts in different places according to regulations.
1 8. (). The tax authorities have the right to verify the tax payable of taxpayers.
A in accordance with the provisions of laws and administrative regulations, there is no need 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 Although account books are set up, the accounts are confusing and difficult to audit.
D the taxpayer fails to go through the tax registration as required to engage in production and operation.
1 9. Accounting procedures should be handled, and the economic activities for accounting are ().
A. Signing and execution of economic contracts B. Increase and decrease of capital and funds
C. Calculation and treatment of financial results D. Collection, collection, increase, decrease and use of property
20. The contents of accounting professional ethics education include ().
A. Accounting professional ethics education
C. warning education of accounting professional ethics D. other education related to accounting professional ethics
B. Chief accountant, senior accountant and accountant
Third, true or false questions (***20 questions, 65438+ 0 points for each small question, * * * 20 points, judge the correct score. )
1. Enterprises, organs, organizations, institutions, etc. If the scale is small, the business personnel are few, the financial revenue and expenditure amount is small, and the accounting business is relatively simple, full-time accounting personnel can be stationed in relevant institutions. ( )
2. If the date of issue of the bill is written in lowercase, the bank can accept it, but the losses caused by the bill shall be borne by the drawer. ( )
3. The authorization examination and approval system requires managers at all levels within the unit to exercise their functions and responsibilities within the scope of authorization, and the handling personnel must also handle business within the scope of authorization. ( )
4. If the work unit is transferred within the jurisdiction of different accounting qualification management institutions and continues to engage in accounting work, the holder shall fill in the transfer registration form, and go through the transfer formalities directly to the accounting qualification management institution where the transfer unit is located with the accounting qualification certificate and transfer registration form. ( )
5. When auditing the audited entity, certified public accountants should distinguish between accounting responsibility and auditing responsibility, which cannot replace, reduce or exempt each other. ( )
6. The person in charge of an accounting institution (accountant in charge) shall have the professional and technical post qualification of accountant or above, have been engaged in accounting work for more than three years, have strong organizational ability and be familiar with financial laws and regulations. ( )
7. If a taxpayer engaged in production and operation needs to suspend business within the business period approved by the business license, it shall go through the business suspension registration with the tax authorities, and go through the business suspension registration after being approved by the tax authorities. ( )
8. Agency bookkeeping refers to a social intermediary agency engaged in agency bookkeeping business or an individual with accounting qualification certificate entrusted by a client to handle accounting business. ( )
9. Professional judgment ability is an important aspect for accountants to improve their skills, and professional judgment needs professional experience to support it. ( )
10. The person in charge of the unit may or may not be the responsible subject of the accounting behavior of the unit, which can be determined according to the actual situation of different units. ( )
11.In February 2009, when a company conducted an internal audit, it was found that there were some problems in the father's accounts during the work of the former cashier Liu, but the successor Sun Cun did not find them when he handed over. Since the accounting handover procedure has been completed, the responsibility should be borne by the successor Sun. ( )
12. When a depositor opens a general deposit account, a temporary deposit account and a special deposit account opened by a budget unit under the filing system, the account opening bank shall issue an account opening registration certificate and report it to the People's Bank of China for filing. ( )
13. An enterprise with a chief accountant may also have a deputy leader in charge of financial work according to business needs. ( )
14. The responsibilities and authorities of bookkeeping personnel, economic and business matters examination and approval personnel, handling personnel and property storage personnel should be clear, separated and restricted. ( )
5. Taxpayers do not need to file tax returns if they have no tax payable during the tax payment period. ( )
16. If the amount of the original voucher is wrong, it can be corrected by the original unit according to the specific situation and signed at the correction place. ( )
1 7. An unqualified audit report issued by a certified public accountant is called a standard audit report if there are no explanatory paragraphs, emphasis paragraphs or any decorative paragraphs. ( )
18. Accounting professional ethics and accounting legal system are essentially the same thing, and they are the same in nature and expression. Accounting personnel abide by the law and discipline is to abide by professional ethics. ( )
1 9. Enterprises are allowed to use Chinese characters or other common characters in accounting records to ensure the correctness of accounting. ( )
20. The forms of continuing education and training for accountants include: on-the-job training, on-the-job training, internal training and external training. ( )