In 21, Sichuan Credit Cooperatives took the exam of Finance and Economics.

1. According to the Commercial Bank Law, credit cooperatives can engage in the following businesses (ABCDE).

a. absorbing public deposits b. issuing short-term, medium-term and long-term loans c. handling domestic and international settlement d. issuing financial bonds e. acting as an agent to receive and pay money and insurance agency business

2. accounting principles of credit cooperatives include (ABCDE).

a. the principle of objectivity B. the principle of timeliness C. the principle of accrual D. the principle of prudence E. the principle of consistency

3. the source of funds refers to the form and access channels of funds, and the main source of funds for credit cooperatives is (ABCE).

A. Self-owned funds B. Absorbed funds C. Borrowed funds D. Cash on hand E. Settlement funds

4. According to the Accounting Standards for Business Enterprises, the accounting elements of credit cooperatives can be divided into (BCD).

a. cost B. income. expense C. assets. liabilities. owner's equity D. profit E. profit and loss

5. income of credit cooperatives includes (BCDE).

A. Borrowing short-term funds B. Interest income C. Current income of financial institutions D. Asset inventory surplus E. Cashier's long-term income

6. Credit union liabilities include (ABCDE).

a. absorbed short-term deposits B. borrowed short-term funds C. other payables D. long-term loans E. absorbed long-term deposits

7. Owners' equity of credit cooperatives includes (ABCD).

a. investors' investment in credit cooperatives B. capital reserve C. surplus reserve D. undistributed profits E. distributed profits

8. the profits of credit cooperatives include (ABC).

A. Operating profit B. Net non-operating income and expenditure C. Investment income D. Sales income E. Interest expense

9. According to its nature, the accounting subjects of credit cooperatives are classified into (ABCDE).

a. asset class B. liability class C. assets and liabilities * * * same class D. owner's equity class E. profit and loss class

1. liability class accounts are used to account for various liabilities, including (BCDE).

A. Interest expense B. Various deposits C. Borrowed money D. Interest payable E. Remittance payable and temporary deposits

11. Assets account is used to account for various assets, including (ABCD).

A. Cash. Working capital B. Deposits with the People's Bank C. Discounts D. Fixed assets. Intangible assets and deferred assets E. Remittances payable

12. Accounting subjects of credit cooperatives can be classified into (AB) according to their relationship with the balance sheet.

A. On-balance-sheet accounts B. Off-balance-sheet accounts C. Contingencies and commitments D. Custody of bonds, documents and property registration E. Assets and liabilities * * * Similar

13. Bookkeeping methods are divided into (AC) according to the different ways of registering economic business.

a. single bookkeeping method B. cash basis C. double bookkeeping method D. accrual basis E. debit and credit bookkeeping method

14. vouchers kept by credit cooperatives can be divided into (AB) according to their different formats and scope of use.

a. Basic vouchers B. Specific vouchers C. Original vouchers D. Bookkeeping vouchers E. Simple vouchers

15. The following are the basic vouchers of credit cooperatives (ABCD).

A. Cash receipts B. Transfer debit vouchers C. Special transfer credit vouchers D. Off-balance-sheet account income vouchers

16. The following are specific vouchers of credit cooperatives (BD). A. Cash receipt voucher B. Cash cheque C. Special transfer debit voucher D. Intra-agency voucher E. Transfer cheque < P > 17. The transfer of accounting vouchers should be (ABC).

a. First outside, then inside. B. First urgent, then slow down. C. Transfer internally. D. Cash first, then transfer

18. The following belong to the detailed accounting system of accounting organizations (ABD).

a. various ledgers B. register C. general ledger D. balance table

19. when auditing accounting vouchers, besides the basic contents of the vouchers, we should also focus on the review (BCD).

A. Importance B. Authenticity C. Compliance D. Integrity E. Timeliness

2. Detailed accounting consists of (ABCE).

a. ledger B. register C. cash receipt and payment diary D. daily statement of subjects E. balance table

21. ledger types are (CD). A. Three-column type B. Quantity and amount type C. Household type D. Write-off type E. Multi-column type < P > 22. Comprehensive accounting consists of (ABC).

a. Daily statement of subjects B. General ledger C. Daily table D. Sub-ledger E. Balance table

23. Cross-checking of detailed accounting and comprehensive accounting is an important measure to ensure correct accounting and prevent accounting errors. The ways of accounting check can be divided into (CD).

a. check the accounts. B. check the accounts. C. check the accounts daily. D. check the accounts regularly.

24. Credit cooperative outlets that implement the consolidated statement system should do (ABC).

a. Double-person counter B. Money account in charge C. Substitution review D. Full-time accountant

25. Accounting period of financial enterprises is divided into (ABCD).

a. annual B. semi-annual C. quarterly D. monthly

26. The following statement is true (ABD).

A, cash receiver, first collect and then charge to an account; b, cash payment, first charge to an account and then pay; c, transfer business, first charge to a loan and then charge to a debit; collect him and bills, and set them off when they are received

27. Which of the following items is the "five-in-one" provisions (ABDE) of the treasury?

a. same warehouse opening B. same warehouse entry C. same inventory D. same warehouse exit E. same warehouse lock

28. The following statements about account books are correct (AB).

a. General ledger and subsidiary ledger pages are carried forward to the next page, and new accounts are carried forward at the end of the year.

B. Write-off account pages should be entered into the new account pages one by one at the end of the year, and the balance should be made. The date and content of the old account should be filled in the summary column for future reference.

C. If there are pages not registered in the register, they can be carried forward every year.

29. Accounting check includes (ABCD).

a. account checking B. account checking C. account table checking D. internal and external account checking

3. The following statements about accounting books are correct (ABC).

a. The general ledger should be sorted by currency and subject code order. B. The subsidiary ledger should be sorted by currency and subject code and account number order.

C. The notebook should be carried forward year by year, and it is not allowed to be used for the next year.

31. How to deal with the important documents of the merged outlets when the institutions are merged (AD).

a. Return to the superior agency (bank) B and bind it together with the voucher of the day. C. Destroy it after invalidation. D. Transfer to and from the outlet

32. The following businesses cause the balance of the "reserve deposit" account of credit cooperatives to increase (ACD).

a. transfer the transferred funds; b. repay the re-loan; c. deposit the cash into the central bank; d. the receivable amount of bill exchange is greater than the payable amount

33. When the teller records the manual account book, the following (BCD) shall not be operated.

a. changing pages B. altering C. mending D. replacing original account pages with copied account pages

34. The following (ABCD) belongs to the sixteen basic provisions of accounting of credit cooperatives.

a. subject account, using correct B. bookkeeping at that time, account folding, C. bills from other banks, receiving them properly, using D. personnel changes, and clear handover

35. There are the following (AB) methods for accounting of credit union outlets.

a. consolidated accounting system B. consolidated accounting system C. detailed accounting system D. comprehensive accounting system

36. the preparatory work before the annual final accounts of credit cooperatives mainly includes (ABCD).

A. Clearing funds B. Checking accounts C. Counting property D. Verifying profit and loss

37. The correct binding order of accounting vouchers is (ABD).

a. The on-balance-sheet accounts first, then the off-balance-sheet accounts B. The on-balance-sheet accounts are arranged in the order of pay-as-you-go, lend-as-you-go, lend-as-you-go

c. The off-balance-sheet accounts are arranged in the order of pay-as-you-go. D. The daily statement of accounts is set in front of each account voucher

38. When the date and amount in the account book record are wrongly written (ACD).

a. write off the figures of the whole bank with a red line. B. the bookkeeper seals the certificate in the middle of the red line. C. the bookkeeper seals the certificate at the left end of the red line. D. write the correct figures at the upper end of the write-off figures.

39. When the credit union outlets with consolidated account system report to the jurisdiction, they should bring the following (ABCD) to the jurisdiction for consolidated account.

a. copy account B. business working capital C. various business vouchers D. unused important blank vouchers

4. at the end of the year, the following sub-accounts should be replaced with new account pages (ABD).

a. deposit account B. loan account C. share capital account D. savings account

41. The following situation does not belong to the change of accounting policy (AB).

a. New accounting policies are adopted for transactions or events that occur in this period because they are essentially different from those before.

b. New accounting policies are adopted for transactions or events that occur for the first time or are not important.

c. Changes in accounting policies according to the requirements of laws or administrative regulations and rules such as the unified accounting system of the state can provide more reliable and relevant accounting information about the financial status, operating results and cash flow of enterprises.

A. Double entry bookkeeping B. Single entry bookkeeping C. Debit bookkeeping D. Receipt and payment bookkeeping

43. The commonly used methods for accounting analysis of credit cooperatives are (ABC).

A. Comparative analysis B. Factor analysis C. Structure analysis D. Investigation analysis

44. Credit service stations should pay accounts to credit cooperatives regularly (ABCD).

a. people go to B. to C. to account books to D. to vouchers to

45. Renminbi referred to in the Regulations on the Administration of Renminbi, including (AC).

a. banknotes B. tokens C. coins D. electronic money

46. except for the following (ABC) cash receipts and payments vouchers, the teller at the counter shall not prepare the vouchers by himself.

a. summarize and prepare debit voucher for cash account b. debit voucher for interest payment on savings C. summary voucher for interest tax on savings D. cash debit voucher for operating expenses

47. The main tasks of cashier's work are (ABC).

a. Do a good job in cash supply and withdrawal. B. Keep cash, gold, silver, foreign currency and valuable documents. C. Strictly manage warehouses to ensure the safety of treasury funds. D. Keep important blank vouchers.

48. Credit cooperatives have several methods for calculating deposit and loan interest (ABCD).

a. Interest calculation on balance sheet B. Accumulated interest calculation method C. Transaction-by-transaction interest calculation method D. Interest calculation on year, month and day

49. The subordinate accounting file is (ABC).

a. accounting vouchers B. account books C. statements D. accounting system E. accounting check information

5. The accounting files of credit cooperatives that should be kept in paper form are (ABC).

a. original vouchers B. bills C. contracts D. statements E. account books

51. the requirements for the storage location of accounting files of credit cooperatives are (ABCDE)

A. theft prevention B. fire prevention C. moisture prevention D. dust prevention E. pest prevention

52. the storage period of accounting files of credit cooperatives (ABDE).

a.3 years B.5 years C．1 years D．15 years E. Permanent custody

53. Permanent custody of non-paper accounting files should be (ABE).

a. storage in different places B. double backup C. archives storage D. county association storage E. meeting the requirements of reading and printing

54. (ab) accounting files shall not be managed concurrently.

a. Cashier B. Teller system branch office