2022 primary accounting questions flow out! Analysis of real questions and answers!

At present, the junior accountant examination in 2022 has come to an end, and the examination is basically completed. There are also candidates who share some real questions of the exam with their own memories after the exam. I have compiled the real questions and answers of the 2022 junior accountant exam for everyone. Come and have a look!

First, single choice

1- In the case of falling prices, () is the method that enables enterprises to calculate the lowest current profit among the following inventory valuation methods.

A. month-end weighted average method

B. moving weighted average method

C. first-in first-out method

D. All three methods can be used.

Answer c

The analysis shows that the inventory at the end of FIFO method is close to the market price, but in the case of continuous price decline, the distribution cost is high and the profit is low.

2- Among the following items, the item that needs to be reduced when calculating taxable income is ().

A. Remaining fixed assets

B. Losses in the previous two years

C. losses in the previous 10 years

D. Tax late fees

Answer b

Analysis of option B, when calculating income tax, can reduce the losses allowed to make up and the items allowed to be exempted from tax according to the tax law, such as the uncompensated losses and debt interest income in the previous five years; Option AC, which is not a tax adjustment item; Option d, add tax items.

3- The following statement about the application environment of management accounting is correct ().

A. Management accounting environment includes internal environment and external environment.

B.

C. management accounting only involves financial information.

D. management accounting is provided to stakeholders.

Answer a

4- Short-term loan interest accrual for manufacturing enterprises () subject.

A. Financial expenses

B. Manufacturing costs

C. Management costs

D. prepaid expenses

Answer a

5- The statement about the accounting content of "debt investment" is correct ().

A. Bond investments measured at fair value and whose changes are included in current profits and losses

B. Bond investment measured in amortized cost

C equity investments measured at fair value and whose changes are included in other comprehensive income

D. Bond investments measured at fair value and whose changes are included in other comprehensive income

Answer b

6- The situation that an enterprise needs to conduct a comprehensive property inspection is ().

A. Before year-end closing

B. when raw materials are damaged by fire.

C. When the package is damaged,

D. when the cashier leaves his post

Answer a

7- Fill in item () according to the net amount of the related account balance minus the allowance account balance.

A. Monetary funds

B. Advance receipts

C. Short-term borrowing

D. Intangible assets

Answer d

8- Use the planned cost method for daily accounting of materials. 202 1 65438+February1bought a batch of materials with a planned cost of 380,000 yuan. The price indicated on the special VAT invoice is 360,000 yuan, the VAT tax is 46 800 yuan, the freight for purchasing materials is 60,000 yuan, and the VAT tax is 5,400 yuan. All the money is paid by bank deposit. On February 3, 65438, this batch of materials was accepted and put into storage. Carry-over material cost variance calculation processing is correct ().

A. borrow: the material cost difference is 40000.

Loan: 40,000 yuan for material purchase.

B.0

C.0

D.0

Answer a

Analysis of purchasing according to actual cost;

Borrow: material procurement 420 000

Taxes payable-VAT payable (input tax) 52 200

Credit: Bank deposit 472 200

Put into storage according to planned cost:

Borrow: 380,000 yuan of raw materials.

Loan: 380,000 yuan for material procurement.

Material variance carried forward to warehouse:

Borrow: material cost difference 40 000

Loan: 40,000 yuan for material purchase.

9- Scrapped equipment, with original value of 6,543,800 yuan+0,000 yuan, depreciated by 850,000 yuan. Scrap residual value incomings are 50,000 yuan, and value-added tax is 6500 yuan. The self-cleaning cost is 20,000 yuan. The net loss that should be confirmed when the equipment is scrapped is () ten thousand yuan.

A: 0

B.0

C.0

D. 12

Answer d

Analyze related accounting entries:

Debit: fixed assets settlement 15

Accumulated depreciation 85

Loan: fixed assets 100

Debit: Bank deposit 5.65

Loans: liquidation of fixed assets 5

Taxes payable-VAT payable (output tax) 0.65

Debit: Liquidation of Fixed Assets II

Loans: bank deposits 2

Debit: non-operating expenses 12

Loan: fixed assets settlement 12

10- commissioned processing of taxable consumer goods, and direct sales after recycling. Account to which the consumption tax collected and remitted by the trustee shall be credited ().

A. Taxes payable-consumption tax payable

B. Entrusted processing materials

C.0

D.0

Answer b

Analysis ① If it is directly used for sales after recycling, the consumption tax collected and remitted by the entrusted party is included in the cost of the entrusted processing materials, and the entrusted party will not pay the consumption tax when reselling;

② If the recovered taxable consumer goods are used to continue to produce taxable consumer goods, the consumption tax collected and remitted by the trustee is allowed to be deducted according to regulations, and the consumption tax will be paid when the taxable consumer goods of the trustee sell and produce products with consumption tax.

What is the function of primary accounting certificate?

1, the exam is valid for life and can be held for a long time.

2. It is a stepping stone in the field of accounting.

After the cancellation of 20 17 accounting qualification certificate, many enterprises will require a primary accounting certificate when recruiting accounting positions.

3, can increase the employment advantage and competitiveness.

One more certificate, one more skill and one more choice for work.

4. Accept money and benefits

In order to encourage accountants to constantly improve their professional skills, Suzhou and other places give skill subsidies to those who pass the examination. The standard for qualified certificate holders of junior accountants is that they can apply for a skill subsidy of 1 1,000 yuan as required. More and more regions are gradually promoting the reward and incentive policies for accounting talents. In short, the probability of applying is very high.

4. Self-growth can help you master accounting knowledge more comprehensively and lay a good foundation for obtaining advanced certificates.

5. Passing the primary examination can be included in the continuing education credits.

According to the "Regulations on Continuing Education of Accounting Professional and Technical Personnel" issued by the Finance Bureau, those who participate in the national accounting professional and technical qualification examination and other accounting-related examinations will be converted into 90 credits for each pass or admission. It is equivalent to deducting 90 credits for continuing education for each exam.