Accounting treatment of major economic and business matters (single choice, multiple choices, judgments and practical problems)
Including: the receipt and payment of money and securities; Receiving, sending, increasing, decreasing and using property and materials; The occurrence and settlement of creditor's rights and debts; Increase or decrease of capital; Income, costs and expenses; Calculation of financial results.
Example 1 Multiple-choice "Other Business Income" account accounting includes ().
A. Product sales revenue
B. Revenue from sales of materials
C. Rental income of fixed assets
D. Donation income
Answer BC
Example 2 When multiple-choice questions carry forward the cost of sold products, the corresponding subject of "goods in stock" should be ().
A. Cost of main business B. Accounts receivable C. Bank deposits D. Income from main business
Answer a
Example 3. The following items that do not belong to the accounting content of manufacturing expenses are ().
A. Depreciation expense of workshop fixed assets
B. General consumption of workshops
C. workshop manager's welfare fund
D. salaries of administrative staff
Answer d
Example 4. Multiple-choice questions An enterprise scrapped a set of equipment, with the original price of 4 million yuan, depreciation of 3.89 million yuan, residual value of 654.38+million yuan (which has been put into storage) and cleaning cost of 30,000 yuan. The amount that should be recorded as non-operating expenses is ().
A. 1.3 million yuan B. 4 million yuan C. 9 million yuan D. 3 million yuan
Answer b
Example 5. The undistributed profit of a single enterprise at the beginning of the year is 2 million yuan, and the net profit this year is 500,000 yuan. Withdraw 65,438+00% of the surplus reserve and declare a cash dividend of 654,380+million yuan, then the accrued surplus reserve in this period is ().
A.25 million yuan B.20 million yuan C.5 million yuan D.4 million yuan
Answer c
Example 6 multiple-choice questions The following items should not be included in the product cost of the enterprise ().
A. Recipients of workshop raw materials
B. Depreciation of fixed assets used by administrative departments
C. workshop management department's high temperature subsidy
D. Product exhibition expenses
Answer BD
Example 7. Among the following taxes and fees incurred by multi-choice enterprises, the one that should be included in the "business tax and surcharges" subject is ().
A. consumption tax B. business tax C. education surcharge D. income tax
Answer ABC
Example 8. Among the following expenses, the average taxpayer enterprise is not included in the inventory cost ().
A. VAT input tax generated when purchasing inventory (eligible for deduction)
B. Sorting fee before warehousing
C. Freight and miscellaneous expenses incurred in purchasing inventory
D. Import duties paid for purchasing inventory
Answer a
Example 9. Multiple choice questions An enterprise is a general taxpayer. Use the bank deposit to buy a set of equipment that does not need to be installed, and pay the equipment purchase price of 8,000 yuan, value-added tax 1 360 yuan, and equipment transportation fee 1 200 yuan. The amount that should be debited to the "fixed assets" account for this business is ().
A. 10 560 yuan B. 9 360 yuan C. 8 000 Yuan D. 9 200 yuan
Answer d
Example 10 practical problems
Make accounting entries according to the given economic business:
1. The production workshop manager of this enterprise bought office supplies in cash 150 yuan. The accountant made an error when filling in the accounting voucher, and registered the account books according to the wrong accounting voucher. The wrong accounting entry is:
Debit: management fee 150
Credit: cash on hand 150
Requirements: Prepare accounting entries corrected by red-letter correction.
answer
(1) Fill in the same accounting voucher as the original wrong entry with the amount in red ink, and reverse the original wrong record entry, such as
Debit: management fee 150
Credit: cash on hand 150
(2) Fill in the correct accounting voucher in blue and indicate "Revised Accounting Voucher".
Borrow: manufacturing cost 150
Credit: cash on hand 150
2. The enterprise received a transfer check of 63,600 yuan from Parkson Company to repay the previous debts.
answer
Debit: Bank deposit 63600.
Credit: accounts receivable 63600
3. The enterprise pays the due bank acceptance bill with the face value of 2 16700 yuan.
answer
Debit: notes payable 2 16700
Loan: Bank deposit 2 16700.
4. The inventory of the enterprise is priced according to the actual cost. This month, I bought a batch of A materials from Company A, and the purchase price was160,000 yuan. The value-added tax is 27,200 yuan, and the transportation and miscellaneous expenses of Company A are 3,875 yuan. All the money has been paid through the bank, but the materials haven't arrived yet.
answer
Borrow: materials in transit 163875
Taxes payable-VAT payable (input tax) 27200.
Loan: bank deposit 19 1075.
5. property inspection, enterprise inventory loss 18000 yuan. It is found that it belongs to the fixed internal friction in 300 yuan; It is an extraordinary loss of 17700 yuan, of which the remaining material value is 260 yuan, and the insurance company should pay17700 yuan, and the rest of 440 yuan is approved as a non-operating loss. Accounting entries to be resold after being submitted for approval according to regulations.
answer
(1) Material shortage belongs to the default reasonable loss part.
Debit: management fee 300
Credit: Loss and excess of pending property 300
(2) It is an abnormal loss.
Borrow: raw materials 260
Other receivables-insurance company 17000
Non-operating expenses-extraordinary loss 440
Loan: excess loss of pending property 17700.
6. When the enterprise purchases a machine tool to be installed, the purchase price is150,000 yuan, the value-added tax is 25,500 yuan, and the transportation and miscellaneous fees can be deducted to pay l800 yuan.