After the registration for the Intermediate Accounting Professional Title Examination, in addition to paying attention to the exam admission ticket printing time and entrance notice and the pre-exam epidemic prevention and control notice, we can also find relevant exam questions for practice and consolidation Improve, help yourself find the missing points, make timely consolidation and adjustments, prepare for the exam as perfectly as possible, and strive to win the exam in one go. Intermediate Accounting Professional Title Examination "Economic Law" 2019 Real Questions and Answers
1. Multiple Choice Questions
1. Certified Public Accountants A, B, and C*** jointly invested in the establishment of a special A general partnership accounting firm. During a certain audit engagement, A and B were ordered by the People's Court to award the accounting firm to compensate the parties 800,000 yuan for deliberately issuing false audit reports. According to the provisions of the Partnership Enterprise Law, among the following statements regarding the liability for compensation, which one is correct ( ).
A. A, B, and C all bear unlimited joint and several liability
B. Liability is limited to the entire property of the accounting firm
C. A. , B and C shall bear liability to the extent of their share of property in the accounting firm
D. A and B shall bear unlimited joint and several liability, and C shall bear liability to the extent of his share of property in the accounting firm. Take responsibility
Answer: D
Analysis: This question examines the special regulations of special general partnerships. According to regulations, if a partner or several partners cause debts of a partnership enterprise intentionally or due to gross negligence during their business activities, they shall bear unlimited liability or unlimited joint and several liability, and the other partners shall bear liability to the extent of their share of the property in the partnership enterprise. responsibility. Therefore option D is correct.
2. Among the following normative documents, which are local regulations ().
A. The "Shenzhen Special Economic Zone Certified Public Accountants Regulations" formulated by the Shenzhen Municipal People's Congress
B. The "People's Bank of China and Foreign Exchange Administration Regulations" formulated by the State Council
C. The "Company Law of the People's Republic of China" formulated by the Standing Committee of the National People's Congress
D. "RMB Bank Settlement Account Management Measures" formulated by the People's Bank of China
Answer: A
Analysis: This question assesses local regulations. Local regulations are normative documents formulated by the people's congresses and their standing committees of provinces, autonomous regions, municipalities, etc. based on the specific conditions and actual needs of their respective administrative regions and on the premise that they do not conflict with the constitution, laws, and administrative regulations.
3. Among the following statements about the concurrent positions of directors, supervisors and senior managers of the company, which ones are in compliance with the provisions of the company’s legal system ().
A. A company director can concurrently serve as a company manager
B. A company director can concurrently serve as a company supervisor
C. A company manager can concurrently serve as a company supervisor
D. The secretary of the company's board of directors can concurrently serve as the company's supervisor
Answer: A
Analysis: According to regulations, company directors and senior managers are not allowed to concurrently serve as supervisors. Senior managers refer to the company’s manager, deputy manager, financial director, secretary to the board of directors of a listed company and other personnel specified in the company’s articles of association. Therefore option A is selected.
4. According to the provisions of the value-added tax legal system, among the following statements about the time when the value-added tax liability occurs, which one is incorrect ()
A. The taxpayer shall take steps to provide leasing services If the advance payment is received, it shall be the day when the advance payment is received
B. If the taxpayer has deemed a sale of real estate, it shall be a change in the ownership of the real estate
C. Direct payment shall be adopted If the goods are sold, it shall be the day when the goods are shipped
D. If the taxpayer is engaged in the transfer of financial products, it shall be the day when the ownership of the financial products is transferred
Answer: C
Analysis: Option C, sell goods by direct collection, regardless of whether the goods are shipped, it will be the day when the sales payment is received or the sales payment voucher is obtained.
5. Zhang wanted to transfer an ancient painting, and signed a contract with Chen, agreeing to pay the money 10 days later. On the third day, Wang saw the painting and was willing to buy it at a higher price, so Zhang agreed. After signing a contract with Wang, Wang immediately paid the price of RMB 80 and agreed to deliver the painting three days later. On the fifth day, Zhang signed a contract with Ding to sell the painting to Ding and deliver it on the spot, but Ding only Paid the price of 30. Later, Chen, Wang and Ding all asked Zhang to perform the contract and took the case to the court. Among the following statements about this case, the correct one is ()
A. It should be determined that Ding obtained the ownership of the painting
B. Wang’s request should be supported
C. Should support Chen’s request
D. The contracts between Zhang and the three persons are invalid, and the ownership of the ancient paintings will not change
Answer: A
Analysis: Ordinary movables - if the property is sold in large quantities: deliver the goods first; pay the goods first; make the contract first.
6. According to the provisions of the partnership legal system, among the following statements about limited partnerships, which one is incorrect ( )
A. The word "limited partnership" should be marked in the name
B. A social team shall not become a general partner
C. If a limited partnership has only limited partners, it shall be dissolved
D. The number of partners should be greater than Equal to 1 person, less than or equal to 50 people
Answer: D
Analysis: A limited partnership is established by more than 2 and less than 50 partners.
7. A, B, and C*** jointly invest in the establishment of a general partnership. The partnership agreement does not stipulate the acquisition or loss of the qualifications of the partners. During the existence of the partnership, A died in a car accident, and A's wife Ding was the sole heir. According to the provisions of the partnership legal system, among the following statements, the correct one is ( ).
A. Ding automatically obtains the qualification of partner of the enterprise
B. With the unanimous consent of B and C, Ding obtains the qualification of partner of the enterprise
C. Ding If he cannot obtain the qualification of a partner of the enterprise, the enterprise can only return A's property share in the enterprise to Ding
D. Ding automatically becomes a limited partner and the enterprise is converted into a limited partnership
Answer: B
Analysis: (1) Option ABD: The heir has full capacity for civil conduct (A’s wife has full capacity for civil conduct). General partner qualifications can be obtained in accordance with the partnership agreement or with the unanimous consent of all partners; (2) Option C: When the general partner dies and the heir is unwilling to become a partner or the heir fails to obtain the partner qualifications as stipulated in the partnership agreement, A partnership enterprise shall return the inherited partner's share of property to the heirs of the partners.
8. Among the following statements about the translation of foreign currency financial statements, the ones that do not comply with the provisions of the Accounting Standards for Business Enterprises are ().
A. Undistributed profit items are converted according to the spot exchange rate on the date of the transaction
B. Paid-in capital items are converted according to the spot exchange rate on the date of the transaction
C. Asset items are converted at the approximate exchange rate of the spot exchange rate on the date of the transaction
D. Liability items are converted at the approximate exchange rate of the spot exchange rate on the balance sheet date
Answer: A
9. A certain enterprise is a national key high-tech enterprise. It earns 1 million yuan from technology transfer. How much corporate income tax does it have to pay?
A.0
B.15
C.30
D.
Answer: A
Analysis: Within a tax year, the part of the income transferred by a resident enterprise from technology ownership that does not exceed 5 million yuan is exempt from corporate income tax; the part exceeding 5 million yuan is levied with corporate income tax at a half rate.
10.11-year-old Xiao Zhang gave a 3,000 yuan learning machine to his classmate Xiao Li without the consent of his legal representative. This behavior is ().
A. Valid to be determined
B. Cancellable
C. Valid
D. Invalid
[ Answer] A
[Analysis] A minor over 8 years old is a person with limited capacity for conduct. Without the consent or ratification of the legal representative, the validity of the act is to be determined.
11. A state-owned enterprise plans to establish a partnership with Zhang and Li. The type of partnership is ().
A. General partnership
B. Special general partnership
C. Limited partnership
D. Limited liability company
[Answer] C
[Analysis] Wholly state-owned companies, state-owned enterprises, listed companies, and public welfare institutions and social teams are not allowed to become general partners and can only become limited partners. Partner. Therefore, the partnership is a limited partnership.
12. Enterprise A is a small-scale taxpayer. It sells a used truck and obtains tax-included sales revenue of 309,000 yuan. It sells a batch of packaging materials that month and obtains tax-included sales revenue of 20,600 yuan. The enterprise should pay VAT () yuan.
A.6000
B.6600
C.9600
D.9888
[Answer] B
[Analysis] When a small-scale taxpayer sells its used fixed assets, the sales volume and tax payable shall be determined according to the following formula: sales volume = tax-included sales volume one (1 3); tax payable amount =Sales X2.
309000 (1 3) X 2 20600 (1 3) According to the provisions of the Procurement Law, the methods adopted by government procurement include ().
A. Public bidding
B. Invitation to bid
C. Competitive negotiation
D. Single-source procurement
Answer: ABCD
2. Which of the following statements about the sources of economic law is correct ().
A. The Constitution is the fundamental law of the country, formulated by the National People’s Congress and has the highest legal validity.
B. The law is formulated by the National People’s Congress and its Standing Committee. The effectiveness is second only to the Constitution
C. Regulations include administrative regulations and local regulations, and the effectiveness is inferior to the Constitution and laws
D. Regulations are governed by provinces, autonomous regions, municipalities directly under the Central Government and larger cities Formulated by the people's government, the China Securities Regulatory Commission has no power to formulate regulations
Answer: ABC
Analysis: Option D: Regulations include the regulations of the State Council and ministries and local government regulations; departmental regulations refer to the ministries of the State Council , the Commission, the People's Bank of China, the Audit Office and directly affiliated agencies with administrative management functions, in accordance with the laws and the administrative regulations, decisions and orders of the State Council, regulations formulated within the scope of authority of the departments; local government regulations refer to provinces, autonomous regions, Regulations formulated by the people's governments of municipalities directly under the Central Government and larger cities in accordance with laws, administrative regulations and local regulations of the province, autonomous region, and municipality directly under the Central Government; the "Measures for the Administration of Securities Companies" promulgated by the China Securities Regulatory Commission are the regulations.
3. Zhang, Li, and Zhao *** jointly established a limited liability company. Zhang and Li each contributed 200,000 yuan, and Zhao contributed 600,000 yuan. The three shareholders pay a lump sum of capital when the company is established. Two years after the company was established, Zhang wanted to transfer his equity. Li and Zhao both agreed to the transfer and claimed to exercise the right of first refusal. Among the following treatment options for the right of first refusal, the correct one is ( ).
A. After negotiation and agreement by Li and Zhao, each purchased 100,000 yuan
B. After negotiation and agreement by Li and Zhao, Li purchased 20,000 yuan and Zhao Purchase 180,000 yuan
C. If Li and Zhao fail to negotiate, they each purchase 100,000 yuan
D. If Li and Zhao fail to negotiate, then Li purchases 50,000 yuan , Zhao purchased 150,000 yuan
Answer: ABD
Analysis: According to regulations, under the same conditions, other shareholders have the first right to purchase equity transferred with the consent of shareholders. If two or more shareholders claim to exercise the right of first refusal, they shall negotiate to determine their respective purchase proportions: Choice AB is correct. If the negotiation fails, the right of first refusal will be exercised according to the proportion of their respective capital contributions at the time of transfer. Option D: When Zhang's equity was transferred, Li and Zhao failed to negotiate. Li's investment ratio was 25 and Zhao's investment ratio was 75, so this option is correct. This question assesses the knowledge point of "Equity Transfer of Limited Liability Company".
4. The following expenses cannot be deducted before corporate income tax ()
A. Management fees paid by subsidiaries to the parent company
B. Rent paid between business offices within the enterprise
C. Unapproved reserve expenditures
D. Insurance premiums paid by the enterprise for participating in property insurance
Answer: ABC
Analysis: Option AB, management fees paid between enterprises, rents and royalties paid between business institutions within the enterprise, and between business institutions within "non-bank" enterprises Interest paid shall not be deducted before corporate income tax; option C, unapproved reserve expenditure shall not be deducted before tax.
5. According to the provisions of the "Partnership Law", among the following circumstances, partners will naturally withdraw from the partnership: ( ).
A. The partner failed to fulfill his capital contribution obligations
B. The partner personally lost his ability to pay debts
C. The partner intentionally caused losses to the partnership
D. The partner was declared dead according to law
Answer: BD
Analysis: The partner failed to perform his capital contribution obligations and caused losses to the partnership due to intentional or gross negligence. , all belong to the situation of removal from the company, not the situation of natural withdrawal from the partnership.
6. According to the provisions of the partnership legal system, among the following statements about partnership enterprises, the correct ones are ( ).
A. The general partners bear unlimited joint liability for the debts of the partnership, and the limited partners bear liability for the debts of the partnership to the extent of their paid-in capital contribution
B. Limited partners Capital contribution can be made in the form of labor services
C. The date of issuance of the partnership business license is the date of establishment of the partnership
D. Partners privately transfer or dispose of partnership property before the partnership is liquidated. , the partnership shall not use this against a bona fide third party
Answer: CD
Analysis: (1) Option A: The general partner bears unlimited joint and several liability for the debts of the partnership, with limited liability Partners are liable for partnership debts to the extent of their subscribed capital contribution; (2) Option B: Only general partners can contribute capital through labor services.
7.. Four persons A, B, C and D establish a limited partnership. A and B are limited partners, and C and D are general partners. According to the relevant provisions of the "Partnership Law" , the following legal behaviors among them include ( )
A. A. A must not conduct transactions with this enterprise
B. In the absence of special provisions in the partnership agreement, B can operate Businesses that compete with the partnership enterprise
C. C. C. shall not operate a business that competes with the partnership enterprise on his own or in cooperation with others, unless otherwise agreed in the partnership agreement or with the unanimous consent of all partners
D. D. shall not engage in activities that harm the interests of the enterprise
Answer: BD
Analysis: (1) Option A: Limited partners can engage in activities with the limited partnership Transactions, unless otherwise stipulated in the partnership agreement; (2) Option B: Limited partners may operate businesses on their own or in partnership with others that compete with the limited partnership; however, unless otherwise stipulated in the partnership agreement; ( 3) Option C: The general partner shall not operate business on his own or in partnership with others that competes with the partnership; (4) Option D: In the process of executing partnership affairs, the general partner shall not harm other partnerships for his own private gain. personal interests, and shall not maliciously collude with others to harm the interests of the partnership.
8. The applicable income tax rate for Company A is 25, and the pre-tax accounting profit in each year is 100 million yuan. Tax law stipulates that pre-tax deductions for various asset impairment provisions are not allowed. In 2019, bad debt provisions of 5 million yuan accrued in previous years were transferred back. Which of the following accounting treatments for company A's income tax in 2019 is correct?
A. The tax adjustment is reduced by 5 million yuan
B. The credit amount of deferred income tax assets recognized in 2019 is 1.25 million yuan Yuan
C. A taxable temporary difference of RMB 5 million occurred in 2019
D. Deferred income tax expense of RMB 1.25 million was recognized in 2019
Answer: AB
9. According to the provisions of the company's legal system, the following are the powers of the board of supervisors of a limited liability company ( )
A. Formulate the company's basic management system
B. Propose to convene an extraordinary shareholders' meeting
C. Make a proposal to the shareholders' meeting
D. Implement the resolutions of the shareholders' meeting
Answer: BC
Analysis: Option AD belongs to the authority of the board of directors.
10. Expenses that the enterprise has not deducted in the current year can continue to be deducted in the next year ()
A. Employee welfare expenses
B. Business Entertainment expenses
C. Advertising expenses and business promotion expenses
D. Staff education funds
[Answer] CD
[Analysis] The portion of advertising, business promotion, and employee education expenditures incurred by an enterprise that exceeds the current year’s deduction limit is allowed to be carried forward for deduction in subsequent tax years.
III. Judgment Questions
1. If the plaintiff files a lawsuit in two or more people's courts with jurisdiction, one of the people's courts finds after filing the case that other people's courts with jurisdiction have already filed the case. If a case is filed, a ruling shall be made to transfer the case to the people's court that filed the case first. ()
A. True
B. False
Answer: A
Analysis: Two or more people’s courts have jurisdiction For a lawsuit, the plaintiff may bring a lawsuit to one of the people's courts. If the plaintiff files a lawsuit to more than two people's courts with jurisdiction, the people's court that "first filed the case" shall have jurisdiction. The people's court that filed the case first may not transfer the case to another people's court that has jurisdiction. If the people's court finds that other people's courts with jurisdiction have already filed the case before filing the case, it shall not file the case again; if after filing the case it finds that other people's courts with jurisdiction have already filed the case, it shall rule to transfer the case to the people's court that filed the case first.
2. Litigation cases involving trade secrets will not be heard in public.
A. True
B. False
Answer: B
Analysis: In divorce cases and cases involving business secrets, the parties concerned apply If the trial is not open to the public, the trial may not be held open to the public.
3. Patent dispute cases are under the jurisdiction of the Intellectual Property Court, the Intermediate People’s Court and the Basic People’s Court determined by the Supreme People’s Court.
A. True
B. False
Answer: A
Analysis: Patent dispute cases are handled by the Intellectual Property Court and the Supreme People’s Court. The determined jurisdiction of the Intermediate People's Court and the Basic People's Court
4. Expenses incurred by the enterprise's non-taxable income for expenditures can be deducted when calculating the taxable income of the enterprise income tax.
A. True
B. Wrong
Answer: B
Analysis: Non-taxable income cannot be included because it is not taxable Taxable income, so expenses incurred when non-taxable income is used for expenditures shall not be deducted when calculating taxable income; for assets used for expenditures, the calculated depreciation and amortization shall not be used in calculating taxable income. time deduction.
5. A partnership enterprise shall allocate the execution power of the partnership enterprise affairs according to the proportion of capital contribution of the partners.
A. True
B. Wrong
Answer: B
Analysis: Partners have equal rights to execute partnership affairs.
6. When a joint-stock company issues stocks, it can stipulate different issuance conditions and issuance prices for different investment entities for the same type of stocks.
A. True
B. Wrong
Answer: B
Analysis: According to regulations, share issuance should be "at the same price for the same shares." "For the same type of stocks issued at the same time, it is not allowed to set different issuance prices for different investment entities.
7. In the process of property rights transfer of state-invested enterprises, the transferee who has a large transfer price and difficulty in making the first payment can adopt the method of installment payment.
A. True
B. Wrong
Answer: A
Analysis: During the transfer of property rights of state-owned enterprises, such as If the amount is large and it is really difficult to pay it all at once, you can pay it in installments.
8. During the period when the lessee is in possession of the financial lease property, if the leased property causes personal injury or property damage to a third party, the lessor shall not be liable.
A. True
B. Wrong
Answer: A
Analysis: During the period when the lessee takes possession of the financial lease property, the leased property causes The lessor shall not be liable for personal injury or property damage to a third party.
9. Chen borrowed 50,000 yuan from Li, with a loan period of one year. No interest agreed. When Chen repays the loan, Li can require Chen to pay interest based on the bank's loan interest rate for the same period.
A. True
B. False
Answer: B
Analysis: In a loan contract between natural persons, the borrower and the lender have no agreement If the lender claims to pay the interest on the loan, the People's Court will not support it.
IV. Questions and Answers
Fifteen people including A, B, C and D plan to jointly invest in the establishment of a limited company. The shareholder *** jointly formulates the company's articles of association. The company's articles of association have the following provisions on the composition of the board of directors, the composition of the board of supervisors, equity transfer matters, etc.: (1) The company has a board of directors with 7 members and no employee representatives. (2) The term of office of the company's supervisors is 2 years. (3) The transfer of equity between shareholders must be approved by other shareholders to a person other than the shareholder, and the consent of more than 2/3 of other shareholders must be obtained. Requirements:
According to the provisions of the Company Law, answer the following questions.
(1) Is the provision in the company’s articles of association that the board of directors does not have employee representatives legal? Give reasons.
(2) Are the provisions on the term of supervisors in the company’s articles of association legal? Give reasons.
(3) Are the provisions on equity transfer in the company’s articles of association legal? Give reasons.
Analysis: (1) The provision in the company’s articles of association not to establish employee representatives is legal. According to regulations, a wholly state-owned company should have employee representatives on its board of directors; other limited liability companies may not, so it is okay for the company to decide not to set up employee representatives.
(2) The provisions on the term of supervisors in the company’s articles of association are illegal. According to regulations, the term of office of supervisors is three years. In this question, the company's articles of association stipulate that the supervisor's term of office is two years, which is not in compliance with the regulations.
(3) The provisions on equity transfer in the company's articles of association are legal. According to the regulations, the company's articles of association may make different provisions from the "Company Law" on the equity transfer between shareholders and the transfer of equity by persons other than equity transfer. Therefore, the provisions on equity transfer in the company's articles of association in this question are legal.