Accounting part of the written examination questions

Some accounting questions

Multiple choice questions

1: Before the annual final accounts, in order to ensure the truthfulness and correctness of the year-end accounting data, Need to carry out

A. Key spot checks of property

B. Comprehensive inventory of property

C. Temporary inventory of property

D. Book inventory of property

2: The format of China's balance sheet is

A. Single-step

B. Multi-step

C. Account

. Among this method, comparatively speaking, the more correct results can be obtained:

A. High-low point method

B. Visual observation method

C. Scattering diagram method

D. Regression straight line method

4: When the auxiliary production expenses are allocated interactively, the first interactive allocation is made in ().

a. between the beneficiary units

b. between the beneficiary auxiliary production workshops

c. between the beneficiary units other than the auxiliary production workshops

d. between the beneficiary basic production workshops

5. When a certified public accountant audits the long-term loan business of Company B, in order to determine? Long-term loan? The authenticity of the account balance can be confirmed by letter. The object of the letter should be

the lawyer of company A.B.

B. the financial regulatory authority

C. the bank or other relevant creditors

D. the major shareholder of the company

6: the income from leasing intangible assets, The items that should be included in the income statement are

A. Other business profits

B. Main business income

C. Investment income

D. Non-operating income

7: The following contents that are not disclosed by listed companies are

A. Company management measures

B. Listing announcement

C.

8: during the merger and liquidation of enterprises, the valuation method of liquidation property is generally

a. net book value method

b. revaluation method

c. liquidation price method

d. present value method

9: the original price of a certain equipment is 18, yuan, the estimated net salvage value is 3, yuan, and the estimated service life is 1 years. If depreciation is accrued by the life-span average method, the depreciation amount in the first year is

A.177 yuan

B.18 yuan

C.32182 yuan

D.36 yuan

1: The owner of the leased asset, in operating the leasing business,

A. Registration right

B. Use right

C. Ownership

D. Franchise

11: Check the bank statement of deposit journal, Belongs to

A. Account check

B. Account check

C. Account certificate check

D. Account table check

12: Waste loss in industrial enterprises, Finally, it should be included in

A. Management expenses

B. Manufacturing expenses

C. Basic production costs

D. Auxiliary production costs

13: The basis for registering the subsidiary ledger is

A. Summary accounting vouchers

B. Accounting vouchers or original vouchers

C. Original vouchers

D. During the audit of annual accounting statements, in order to confirm that the check issued by the audited entity near December 31 was not recorded, The most effective audit procedure implemented by certified public accountants is

a. Review the bank statement on December 31st

b. Review the check stub in December

c. Review the bank deposit balance in statement of bank reconciliation on December 31st

d. Letter of confirmation on December 31st

15: The principle of comparing the income of an accounting period with its related costs and expenses. Yes

A. Comparability principle

B. Consistency principle

C. Clarity principle

D. Proportioning principle

16: Among the following items, What does not belong to the basic content of the audit engagement letter is

A. Audit scope

B. Audit fee

C. Audit plan

D. Audit responsibility

Short answer

17:A enterprise realized a pre-tax profit of 1,, yuan in 2, of which 2, yuan of the income from its foreign investment was exempt from income tax. At the end of the year, 1% and 5% of the surplus reserve and public welfare fund were withdrawn respectively, and 97, yuan was distributed to investors. At the beginning of 2, the undistributed profit was 37, yuan, and the corporate income tax rate was 33%.

requirements: (1) calculation of net profit

(2) extracted surplus reserve and public welfare fund

(3) distributable profit

(4) Undistributed profit at the end of the year

18: noun explanation: joint-stock cooperative enterprise

19: noun explanation: cost accounting system

2: the balance of bank deposit journal of an enterprise on April 3, 21 was 27,8 yuan, and the balance of deposit on the bank statement was 28,5 yuan. After checking the accounts, the following outstanding items were found:

(1)

(2) On April 3th, the enterprise received a transfer check from another company to repay the arrears, amounting to 5,4 yuan, which has been deposited in the bank, but the bank has not recorded it.

(3) On April 29th, the enterprise issued a transfer check with a purchase material of RMB 3,6, and the holder did not go to the bank to handle the transfer settlement.

(4) On April 3th, the bank received the payment of RMB 5, remitted by the buyer, which has been recorded by the bank, but the enterprise has not received the notice.

Requirements:

(1) Compile statement of bank reconciliation according to the above information.

(2) What does the adjusted balance mean? Is it necessary to adjust the account, and why?

21: Briefly describe the meaning and function of auditing standards.

22: what are the main responsibilities of accountants?

23: explanation of terms: inquiry and confirmation

24: which four categories of items need to be adjusted when compiling the net cash flow from operating activities by indirect method?

25: noun explanation: accounting cycle

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