[Shandong] Accounting Practitioner Examination "Basics of Accounting" real questions and answers
2008-8-20 8:36
1. Multiple choice questions (each of the following There is only one correct answer among the alternative answers to the question. Please follow the requirements on the answer sheet and use a 2B pencil to fill in the answer number information point of your choice on the answer sheet. The answer to this type of question is invalid on the question paper***. 40 points, 1 point for each question. No points will be awarded for no selection, multiple selections or incorrect selections)
1. The difference between this period and other periods is due to the existence of ( ). Accrual basis and cash basis emerged.
A. Accounting entity B. Going concern
C. Accounting installment D. Monetary measurement
2. Accounting vouchers are classified according to content and do not include ( ).
A. Receipt voucher B. Transfer voucher
C. Payment voucher D. Single voucher
3. For "Assets = Liabilities + Owner's Equity + (Income - Expenses)" equation, which of the following statements is wrong ( ).
A. Organically combines the six elements of accounting
B. Completely reflects the company’s capital movement process
C. Reveals the elements of the balance sheet and the relationship and dependence between the elements of the income statement
D. Reveals the quality of earnings
4. Which of the following is not an asset account ( ).
A. Price difference between purchase and sale of goods B. Consignment of goods for sale on a consignment basis
C. Collection of goods in installments D. Payment for consignment of goods for sale on a consignment basis
5. Certain inventory of the enterprise When the shortage of goods caused by natural loss is approved and written off, the ( ) account should be debited.
A. Administrative expenses B. Non-operating expenses
C. Other receivables D. Pending property gains and losses
6. Which of the following is not accounting Basic elements of the voucher ( ).
A. Name, date, number and economic business summary of the accounting voucher
B. Accounting subjects, accounting direction and amount involved in the transaction or event
C. Accounting mark and original voucher attachments
D. Signature of the person in charge of the unit
7. Which of the following is an external original voucher ( ).
A. Wage summary table B. Issued material summary table
C. Bank collection notice D. Material pick-up list
8. ( ) is the most Basic accounting procedures are the basis for other accounting procedures.
A. Accounting procedures for accounting vouchers
B. Accounting procedures for account summary table
C. Accounting procedures for journal general ledger
D. Accounting processing procedures for summarizing accounting vouchers
9. When an enterprise calculates the income tax payable, the correct entry is ( ).
A. Debit: Profit for this year
Debit: Income Tax
B. Debit: Management Expenses
Debit: Income Tax
C. Debit: Income Tax
Credit: Bank Deposits
D. Debit: Income Tax
Loan: Tax Payable—Income Tax Payable
p>10. Which of the following is not an advantage of the Account Summary Account Processing Program ( ).
A. Reduces the registration work of the general ledger
B. Can conduct trial balance of the balance
C. Simple and easy to understand, easy to learn
p>
D. Reflect the correspondence between accounts and facilitate reconciliation
11. Which of the following account books does not need to be replaced every year ( ).
A. Cash journal
B. Bank deposit journal
C. Accounts receivable subsidiary ledger
D. General ledger
p>
12. Which of the following statements is wrong ( ).
A. Unaccounted items are not wrong accounts or omissions
B. Unaccounted items should only be adjusted in the bank balance reconciliation table
C. Unaccounted items cannot be used for any accounting processing
D. After adjusting the unaccounted items, the balance of the unit's bank deposit journal and the balance of the bank deposit statement will definitely be consistent
p>
13. The person responsible for the authenticity and completeness of the unit’s financial accounting reports is ( ).
A. Accounting department head B. Unit head
C. Bookkeeping and accounting staff D. Chief accountant
14. When preparing the balance sheet Items that cannot be filled in directly based on the closing balance of the relevant account are ( ).
A. Notes receivable B. Short-term borrowings C. Estimated liabilities D. Inventory
15. The date on the cash receipt voucher should be ( ).
A. The date when the receipt voucher was prepared
B. The date when the cash was collected
C. The date indicated on the attached original voucher
D. Date of registration of cash general ledger
16. Among the following account books, card-type account books can be used ( ).
A. Diary general ledger B. Fixed assets general ledger
C. Rented fixed assets register D. Fixed assets detailed ledger
17. According to the accounting personnel After the accounting vouchers are registered in the account book, the registered symbol must be marked on the accounting vouchers. This is mainly for ( ).
A. Clarify accounting responsibilities B. Avoid wrong rows or missing pages
C. Avoid double entries or omissions D. Prevent the loss of vouchers
18. After accounting, the bookkeeper discovered that a certain number in the account book had an excess of 36 yuan, and used the "nine division method" to find out that the adjacent number was reversed. Then among the following numbers, the incorrect number is ( ).
A.27 B.46 C.73 D.85
19. The method that can be used for inventory of both cash and physical objects is ( ).
A. Account reconciliation method B. Technical deduction method
C. Physical inventory method D. Letter inquiry method
20. According to the national unified accounting system According to regulations, the balance sheet of Chinese enterprises adopts ( ).
A. Account type B. Report type C. Single-step type D. Multi-step type
21. Which of the following is not an important point for parallel registration of general ledger accounts and detailed ledger accounts ( ).
A. The basis is the same B. The direction is the same C. The amount is the same D. The account books are the same
22. Which of the following is not an item in the income statement ( ).
A. Management expenses B. Other business income
C. Non-operating income D. Income tax
23. The accounting object is ( ).
A. Production and operation process B. All economic activities expressed in currency by the enterprise
C. Accounting entity D. Quantity aspect of capital movement
24. Which of the following is not included in the "supplementary information" in the cash flow statement ( ).
A. The impact of exchange rate changes on cash
B. Adjust net profit to cash flow from operating activities
C. Investments and expenditures that do not involve cash receipts and payments Financing activities
D. Tax refunds received
25. Among the following accounts, there must be no balance after the year-end carryover ().
A. Bank deposits B. Long-term borrowings C. Profit for the year D. Capital reserves
26. ( ) is the primary function of accounting.
A. Accounting B. Accounting decision-making C. Accounting control D. Accounting assessment
27. Among the following detailed ledger accounts, which one can use the quantity-amount type detailed ledger ( ).
A. Detailed ledger of administrative expenses
B. Detailed ledger of accounts payable
C. Detailed ledger of inventory goods
D. Detailed ledger of long-term deferred expenses
28. ( ) is an account book that is registered day by day in the order in which economic business occurs.
A. Ledger B. Detailed ledger C. Serial ledger D. Reference account
29. Which of the following does not comply with the accounting rules of the debit and credit accounting method ( ).
A. Assets and capital decrease at the same time
B. Two assets increase at the same time
C. Assets and liabilities increase at the same time
D. Assets Liabilities are reduced at the same time
30. The accounting file information that should be kept permanently is ().
A. Monthly financial accounting report
B. Accounting file destruction list
C. Bank balance reconciliation statement
D. Cash Detailed ledger
31. Among the following errors, which can be found through trial balance ( ).
A. A certain economic business is repeatedly recorded
B. A certain economic business is not recorded
C. The direction of debit and credit in the loan and loan account is reversed.
D. The loan amount in the loan-receivable account is not equal
32. When conducting an inventory of physical property, which of the following properties ( ) does not require a letter of inquiry method?
A. Materials entrusted to be processed by external units
B. Materials entrusted to be kept by external units
C. Cash
D. In transit Materials
33. Which of the following is an expanded equation of the basic accounting equation ( ).
A. Assets = Equity
B. Assets = Creditors’ Equity + Owner’s Equity
C. Assets = Liabilities + Owner’s Equity
< p> D. Assets = Liabilities + Owners' Equity + (Income - Expenses)34. The accounting account that controls the detailed classification accounts to which it belongs is ( ).
A. Third-level account B. First-level account C. Second-level account D. Detailed account
35. Among the wrong account search methods, there are ( ) that are not accidental.
A. Difference checking method B. Spot check method C. Division by two D. Division by nine
36. A company collected 9,000 yuan in accounts receivable and filled in the accounting When preparing the voucher, the amount was mistakenly recorded as 900 yuan and registered in the account. The accounting entries that should be prepared when correcting the above error are ( ).
A. Debit: bank deposit 8100
Credit: accounts receivable 8100
B. Debit: bank deposit - 8100
Credit: Accounts receivable: -8100
C. Debit: Accounts receivable 900
Credit: Bank deposit 900
D. Debit: Bank deposit 900
Credit: Accounts receivable 900
37. Which of the following do not constitute the company’s income ( ).
A. Sold a batch of goods for 800,000 yuan
B. Rented the packaging, with rental income of 1,000 yuan
C. Received a dividend of 4,000 yuan< /p>
D. Earn 500 yuan from selling low-value consumables
38. Which of the following statements is correct ( ).
A. Manufacturing overhead is a cost account
B. It is not necessary to set up detailed accounts for profit distribution
C. Detailed accounts for labor costs can be set up under production costs
p>
D. Inventory depreciation reserve is not an asset account
39. Which item is not included in the review of accounting vouchers ( ).
A. Authenticity review B. Comparability review
C. Technical review D. Completeness review
40. The function of the balance sheet is ( ) .
A. Reflect the company’s operating results at a certain period
B. Reflect the company’s financial status at a certain period
C. Reflect the company’s operations at a certain point in time Results
D. Reflect the financial status of the company at a certain point in time
2. Multiple-choice questions (for each of the following questions, if there are two or more correct answers, please answer the question Card requirements, use a 2B pencil to fill in the answer number information points you selected on the answer sheet. The answer is invalid on the question paper. This type of question is worth 40 points, and each question is worth 2 points. No points will be awarded for correct or incorrect choices. )
1. The items that constitute operating costs include ( ).
A. Direct materials B. Direct labor C. Manufacturing overhead D. Operating expenses
2. Which of the following belong to accounting files ( ).
A. Accounting vouchers B. Accounting books
C. Financial accounting report D. Product sales plan
3. Income verification of 100,000 yuan purchased by the company from raw materials Treasury, of which 30,000 yuan will be paid by bank deposit, and a commercial acceptance bill will be issued for the rest. The accounting records that should be kept when using the debit and credit accounting method are ( ).
A. The "Accounts Payable" account has a credit of RMB 70,000
B. The "Raw Materials" account has a debit of RMB 100,000
C. The "Bank Deposit" account Credit of 30,000 yuan
D. Credit of "Notes Payable" account of 70,000 yuan
4. Which of the following are contents of the trial balance of the debit and credit accounting method ( ).
A. The sum of the debit balances of all assets is balanced with the credit balance of all assets
B. The total debit balance of all accounts for the current period = the total credit balance of all accounts for the current period
C. The total debit balance of all accounts at the end of the period = the total credit balance of all accounts at the end of the period
D. The total debit balance of all accounts at the beginning of the period = the total debit balance of all accounts at the beginning of the period
5. Which of the following statements are correct ( ).
A. Accounting subjects are only items or symbols that classify and calculate the specific contents of accounting elements
B. Accounts are the specific application of accounting subjects
C. In actual work, accounts and accounting subjects are often not strictly distinguished, but are used each other
D. Accounts have no fixed format and structure
6. Regarding the destruction of accounting files , which of the following statements is correct ( ).
A. When a unit destroys accounting files, the unit’s archives agency and the accounting agency should send personnel to supervise the destruction
B. When a state agency destroys accounting files, it should be done by the same level The financial department and the audit department shall send personnel to participate in the cancellation supervision
C. When the financial department destroys accounting files, the audit department at the same level shall send personnel to participate in the cancellation supervision
D. The person in charge of the unit shall Preside over the destruction of accounting files
7. Regarding the account structure under the debit and credit accounting method, which of the following statements is correct ( ).
A. A debit in an asset account indicates an increase, and a credit indicates a decrease
B. A credit in an equity account indicates an increase, while a debit indicates a decrease
C. Assets The opening and closing balances of equity accounts are all on the debit side
D. The opening and closing balances of equity accounts are all on the credit side
8. On December 31, 2006, the company repaid the 2006 loan with bank deposits The due loan principal of RMB 10,000 was obtained from the bank on October 1, 2018, and an interest of RMB 100 was paid. The accounting entry is ( ).
A. Debit "Short-term borrowing" 10,000 yuan
B. Debit "Financial expenses" 100 yuan
C. Debit "long-term borrowing" 10,000 Yuan
D. Credit "Bank Deposit" 10,100 Yuan
9. The basic structure of the account specifically includes ( ).
A. Account name and date of occurrence of economic business
B. Number of accounting voucher based on it
C. Summary of transaction or event content
D. Increase amount, decrease amount and balance
10. Accounting book registration rules ( ).
A. Accounting must be based on audited and correct accounting vouchers
B. Accounting must be continued in page order without skipping lines
C. General Only blue ink pens can be used, ballpoint pens and pencils are not allowed
D. When each account page is registered and carried forward to the next page, the total and balance of this page should be calculated
11. The requirements for processing the property inventory results are ( ).
A. Analyze the causes and nature of the differences and propose solutions
B. Actively deal with excess backlog of property and clean up current accounts
C. Summarize experiences and lessons , establish and improve various management systems
D. Timely adjust account books and records to ensure that the accounting facts are consistent
12. Items listed in the "Liabilities and Owner's Equity" side of the balance sheet yes( ).
A. Accumulated depreciation B. Long-term payables
C. Prepaid accounts D. Advance accounts received
13. In the company's cash flow statement, the following are What are the cash flow items from operating activities ( ).
A. Cash received from selling goods and providing services
B. Cash received from purchasing goods and receiving services
C. Cash received from borrowing< /p>
D. Cash paid to and for employees
14. The limit requisition list belongs to ( ).
A. Cumulative original vouchers B. External original vouchers
C. Self-made original vouchers D. One-time original vouchers
15. Which of the following are accounting methods? yes( ).
A. Set up accounting subjects and accounts
B. Double-entry accounting
C. Accounting prediction and decision-making
D. Fill in and review accounting vouchers
16. Unit reconciliation shall be conducted at least once a year to ensure compliance with ( ).
A. Accounts B. Accounts C. Certificates D. Accounts
17. Which of the following are correction methods for wrong accounts ( ).
A. Follow-up method B. Underline correction method
C. Red letter correction method D. Supplementary correction method
18. Among the following accounting accounts, Current assets include ( ).
A. Accounts receivable B. Prepaid accounts C. Intangible assets D. Inventory
19. The accountant’s correct handling of the original vouchers after reviewing them is ( ).
A. For original vouchers that meet the review requirements, accounting vouchers should be prepared and registered in a timely manner
B. For original vouchers that are authentic, legal, and reasonable, but the content is not complete enough Or if the form is inaccurate, you should refuse to accept it and report it to the unit leader
C. For untrue or illegal original vouchers, you should refuse to accept it and report it to the person in charge of the unit
D. For authentic, legal and reasonable original vouchers, but the content is incomplete or inaccurate, they should be returned for supplement and correction
20. What should be the basis for the "monetary funds" item in the balance sheet? Enter the total closing balance of the account ( ).
A. Cash B. Bank deposits
C. Other receivables D. Other monetary funds
3. True or false questions (judge whether the following questions are true or false , please use a 2B pencil to fill in the answer number information points you selected according to the requirements on the answer sheet. Answers in this category are invalid. ***20 points, each question is 1 point)
1. An accounting subject must be a legal subject. ( )
2. The basic structure of the account is divided into two directions: left and right. The registration on the left increases and the registration on the right decreases. ( )
3. "Accumulated depreciation", "bad debt provisions" and other accounts that reflect the depletion or loss of the value of assets are not asset accounts. ( )
4. Paying employees’ wages in cash will cause the company’s cash to decrease and the wage debt paid to employees to increase. ( )
5. When each account page of the raw material detailed ledger is registered and carried forward to the next page, you can only carry forward the balance at the end of each page to the next page, and it is not necessary to carry forward the balance on this page. Page. ( )
6. Accounts and accounting subjects are both scientific classifications of the specific contents of accounting objects. They have the same caliber but different natures. ( )
7. A transaction or event requires filling out three accounting vouchers, which can be numbered using the fractional numbering method. ( )
8. The double-entry accounting method should be based on the balanced relationship between assets and equity as the basis for accounting. Each transaction or event must be registered in two or more accounts. ( )
9. All contents recorded in the original voucher shall not be altered. For original vouchers that are filled in incorrectly, the issuing unit of the original voucher shall be responsible for correcting or re-issuing them and shall not refuse. ( )
10. The account name is one of the essential elements that constitute accounting entries. ( )
11. For units that implement computerized accounting, the accounting vouchers only need to be stamped with the seals or signatures of the document-making personnel, bookkeeping personnel and accounting supervisors to clarify responsibilities. ( )
12. In property inventory, generally speaking, regular inventory is a comprehensive inventory, while irregular inventory is a partial inventory. ( )
13. Entrusted processing of incoming materials does not need to be registered in the account books. ( )
14. In order to separate the accounting records of the current period and the next period, the unit generally draws a closing line when settling accounts, a single line at the monthly end, and a double line at the annual end. Cross out only the amount in the account page. ( )
15. According to the provisions of my country's "Enterprise Financial Accounting Report Regulations", annual and semi-annual financial accounting reports should include notes to the accounting statements. ( )
16. Patent rights do not belong to the company’s physical assets. ( )
17. If it is found that there are errors in the accounting subjects and amounts in the wrong accounting vouchers in previous years, which leads to errors in the account book registration, there is no need to write off with red letters, and directly fill in a corrected record with blue letters. Account voucher. ( )
18. Three-column detailed accounts are only suitable for detailed accounts that require amount accounting, such as "accounts receivable", "accounts payable", "raw materials", etc. ( )
19. The preparation of accounting statements is an organizational part of the enterprise's accounting processing procedures. ( )
20. For construction units that are under project construction, their accounting files that have expired can be destroyed.
( )
________________________________________
Reference answers:
1. Multiple choice questions:
1.C 2.D 3.D 4 .D 5.A 6.D 7.C 8.A 9.D 10.D
11.C 12.D 13.B 14.D 15.A 16.D 17.C 18. C 19.C 20.A
21.D 22.B 23.B 24.A 25.C 26.A 27.C 2 8.C 29.B 30.B
< p> 31.D 32.C 33.D 34.B 35.B 36.A 37.C 38.A 39.B 40.D2. Multiple choice questions:
< p> 1.ABC 2.ABC 3.BCD 4.BCD 5.ABC6.ABC 7.ABCD 8.ABD 9.ABCD 10.ABCD
11.ABCD 12 .BD 13.ABD 14.AC 15.ABD
16.ABD 17.BCD 18.ABD 19.ACD 20.ABD
3. True or False Questions:
< p> 1.× 2.× 3.× 4.× 5.√ 6.× 7.√ 8.× 9.√ 10.√11.× 12.× 13.× 14. × 15.√ 16.√ 17.√ 18.× 19.√ 20.×