Accounting exam questions and answers
1. Multiple-choice questions (There are 24 questions in this
category, each question is worth 1.5 points, a total of 36
points.) Only one of the alternative answers to each question
meets the requirements. No points will be awarded for
multiple choice, wrong choice, or no selection)
1. Among the following items, the subject of the item
"operating income" that should be included in the income
statement is ().
A. Income from the sale of materials B. Receipt of cash from
donations C. Net proceeds from the sale of patent rights D.
Net proceeds from the sale of property for self-use
【Answer】A
【Analysis】The income from the sale of materials is
included in the rest of the business income and constitutes
the operating income. The remaining options are verified in
non-operating income and do not constitute operating
income.
2. Among the following items, the one that does not belong
to the auxiliary production cost allocation method is ().
A. Selling Price Method B. Cross-Allocation Method C. Direct
Allocation Method D. Planned Cost Allocation Method
【Answer】A
【Analysis】The selling price method is the cost allocation
method of co-products, and the rest is the auxiliary
production cost allocation method.
3. On January 1, enterprise A purchased bonds issued by
enterprise B with a total face value of 10 million yuan in the
same month, with a term of 5 years, and the principal and
interest were repaid at one time at maturity. The coupon
rate is 8%, the price paid is 10.8 million clouds, and the
relevant taxes and fees are paid of 100,000 yuan, which is
divided into held-to-maturity investment by enterprise A,
and enterprise A should confirm that the amount of "held-to-
maturity investment - interest adjustment" is ().
A.70
B.80
C.90
D.110
【Answer】C
[Analysis]
Borrow: Hold to maturity investment – cost 1000
--Interest adjustments90
Credit: 1090 for the rest of the monetary funds
4. The verification of long-term equity investment under the
equity method will cause the investment income of the
investment enterprise to increase or decrease ().
A. The net profit of the investee is realized
B. Withdrawal of surplus reserve by the investee
C. Receive cash dividends from the investee
D. Receive stock dividends from the investee
Answer: A
【Analysis】Under the equity method:
Option A
Long-term equity investment - profit and loss adjustment
Credit: Investment income
Option B
Borrow: Long-term equity investment - change in remaining
equity
Credit: Capital Reserve - Remaining Capital Reserve
Option C
Borrow: Dividends receivable
Credit: Long-term Equity Investment - Profit and Loss
Adjustment
5. Among the following items, the long-term amortized
expenses should be included in ()
A. Daily repair of fixed assets in the production workshop
B. Expenditure on the renovation and transformation of fixed
assets in the production workshop
C. Expenses for the improvement of fixed assets leased in
the form of operating leases
D. Expenditure on the improvement of fixed assets leased by
means of financial leasing
【Answer】C
【Analysis】The daily repair of fixed assets in the production
workshop is included in the management expenses, and the
expenses for the renovation and transformation of the fixed
assets in the workshop and the fixed assets leased in the
form of financial leasing are included in the cost of fixed
assets.
6. What will not cause the book value of fixed assets to
increase or decrease is ().
A. Profit fixed assets
B. Leased equipment for business
C. Foreign investment in fixed assets
D. Provision for impairment
【Answer】B
【Analysis】Operating leased equipment does not belong to
the fixed assets of the enterprise.
7. The reason for not affecting the reduction of comparable
products is ().
A. Changes in product output
B. Changes in the planned unit cost
C. Change in actual unit cost
D. Change in cumulative actual total cost
【Answer】D
There are three reasons that affect the change in the
reduction amount of comparable products: changes in
product output, changes in product proportion and changes
in product unit costs.
8. The assets of public institutions include
A. Balance of financial assistance
B. Non-financial assistance balance
C. Payable to the special financial account
D. Amount of financial refund
【Answer】D
Options A and B belong to the net assets of public
institutions, option C is the liabilities of public institutions,
and option D belongs to the receivables and prepayments of
public institutions, which are enterprise assets.
9. On September 1, an enterprise borrowed a production and
operation turnover loan with a term of 2 months and a one-
time repayment of principal and interest at maturity, with an
annual interest of 6%. Interest on the loan is not withheld
and is recognized at the time of actual payment. On
November 1, the accounting treatment of the enterprise to
repay the principal and interest of the loan with bank
deposits is correct ()
A. Borrow: Short-term borrowing00
Interest payable
Credit: Bank Deposit 20
B. Borrow: Short-term borrowing00
Interest payable 1000
Finance costs 1000
Credit: Bank Deposit 20
C. Borrowing: short-term borrowing00
Finance Expenses
Credit: Bank Deposit 20
D. Borrowing: Short-term borrowing20
Credit: Bank Deposit 20
【Answer】C
【Analysis】The interest on the loan is not withheld, and the
interest is directly recognized as a financial expense when
the principal and interest are repaid at maturity.
10. An enterprise sells a batch of commodities by means of
collection and acceptance, and the special VAT invoice
indicates that the price is 10 million yuan, the value-added
tax amount is 1.7 million yuan, and the sales of goods are
50,000 yuan for the customer's transportation expenses,
and all the payment has been completed through the
collection procedures. The enterprise should confirm that
the accounts receivable is () 10,000 yuan.
A.1000
B.1005
C.1170
D.1175
【Answer】D
【Analysis】Enterprises should confirm that the amount of
accounts receivable = 1000 + 170 + 5 = 11.75 million yuan.
11. At the beginning of December, the credit balance of the
"bad debt provision" account of an enterprise was 60,000
yuan. On December 31, the debit balance of the "accounts
receivable" account was 1 million yuan, and after
impairment testing, the present value of the company's
accounts receivable is expected to be 950,000 yuan in the
future. The amount of bad debt provision accrued at the end
of the enterprise is () million yuan
A.-1
B.1
C.5
D.11
【Answer】A
【Analysis】Provision for bad debts accrued at the end of the
period = 100-95-6 = -10,000 yuan.
12. The initial public offering of 60 million ordinary shares of
a limited stock limited company, with a value of 1 yuan per
share, an issue price of 3 yuan per share, and 5 million yuan
in handling fees and commissions, the amount of which
should be included in the capital reserve of the business is ()
10,000 yuan.
A.11500
B.1
C.12500
D.17500
【Answer】A
【Analysis】Issuance of shares,
Borrow: bank deposit 18000
Credit: share capital 6000
Capital Reserve - Equity Premium1
Payment of fees and commissions
Borrow: Capital reserve - 500 share capital premium
Credit: Bank deposit 500
13. In June, an enterprise had the following transactions or
events: payment of litigation costs of 100,000 yuan, net loss
of fixed assets disposal of 80,000 yuan, external public
welfare donation expenditure of 50,000 yuan, payment of
tax late fee of 10,000 yuan, the company's May income
statement "non-operating expenses" project target of the
current financial () 10,000 yuan.
A.14
B.16
C.19
D.24
【Answer】A
[Analysis] included in the "non-operating expenses" project
target amount in the current period = 8 + 5 + 1 = 140,000
yuan, and the payment of litigation costs of 100,000 yuan is
included in the management expenses.
14. In the following items, the correct statement about the
method of filling in the item "Accounts Received in Advance"
in the balance sheet is ().
A. Fill in the closing balance according to the "Accounts
Receivable" account
B. Fill in the total credit balance at the end of the period
according to the total number of closing credit balances of
each account of the details to which the "Accounts
Receivable" and "Accounts Receivable" accounts belong
C. Fill in the total debit balance at the end of the period
according to the total debit balance of each detailed account
to which the "Accounts Receivable" and "Accounts Advance"
accounts belong
D. Fill in the total credit balance at the end of the period
according to the total credit balance of each detailed
account to which the "Accounts Receivable" and "Accounts
Payable" accounts belong
【Answer】B
For example, in the balance sheet, the "Accounts
Receivable" item is filled in according to the total credit
balance of each account to which the "Accounts Receivable"
and "Accounts Receivable" accounts belong.
15. Among the following items, the subject of the item "cost
of operation" that should not be included in the income
statement is ().
A. Actual cost of goods sold
B. The cost of products used in construction projects
C. Carry-over costs of external labor services
D. Depreciation of investment real estate
【Answer】B
【Analysis】The actual cost of the products used in the
construction in progress is directly included in the
"construction in progress" when the product is used, which
does not belong to the operating cost.
16. The power consumption quota of an enterprise for the
production of A and B products is 4 man-hours and 6.5 man-
hours respectively. In June, 500 pieces of product A and 400
pieces of product B were produced, and a total of 11,040
yuan was paid for power. The enterprise allocates the power
fee according to the percentage of the fixed consumption,
and the power fee should be allocated to product A in the
current month is () yuan.
A.3840 B.4800
C.61343
D.6240
【Answer】B
【Analysis】Power consumption quota distribution rate
=11040 /(500 × 4+400 × 6.5)=2.4
A product should be allocated power fee = 2.4 × 500 × 4 =
4800 yuan
Shenzhen Accounting Title Examination Group
17. After the non-financial subsidy special funds of public
institutions are carried over, the remaining funds that should
be transferred to the unit for use as required are ().
A. Business balance B. Business fund C. Non-financial
subsidy balance
D. Allocation of non-financial assistance balances
【Answer】B
【Analysis】At the end of the year, after the carry-over of
non-financial subsidy special funds is completed, the
remaining funds will be retained by the unit
Borrow: Carry-over from non-financial assistance
Credit: Business Fund
18. In the following statement on the accounting treatment
of depreciation of fixed assets accrued by enterprises, it is
incorrect ().
A. The depreciation of fixed assets used by the management
department should be included in the management
expenses
B. The depreciation of fixed assets used by the financial
department should be included in the financial expenses
C. The depreciation of fixed assets used in the production
workshop should be included in the manufacturing expenses
D. The depreciation of fixed assets used by special sales
agencies should be included in sales expenses
【Answer】B
【Analysis】The financial department uses the depreciation
of fixed assets to include management expenses.
19. An enterprise is a regular VAT taxpayer with a VAT rate
of 17%. A batch of materials was sold this month, worth
6,084 yuan. The planned cost of this batch of materials is
4,200 yuan, and the material cost difference rate is 2%, and
the profit and loss of the company's sales materials should
be recognized as () yuan.
A.916 B.1084 C.1884 D.1968
【Answer】A
【Analysis】Sales materials confirm the rest of the business
income = 6084 / (1 + 17 %) = 5200
Confirm the remaining operating costs = 4200 × (1+2%) =
4284
Sales materials should be recognized profit and loss = 5200-
4284 = 916 yuan.
20. The following items that do not cause changes in the
remaining monetary funds are ().
A. Enterprises receive commercial bills for the sale of goods
B. Enterprises use cashier's checks to purchase office
equipment
C. The enterprise remits the money to other places to open a
procurement professional account
D. The enterprise deposits funds for the purchase of funds
and opens an account in a bank designated by the securities
enterprise
【Answer】A
【Analysis】Option A commercial draft is verified in "notes
receivable", which will not cause changes in the rest of the
monetary funds.
B, C and D have been verified by bank cashier's checks,
bank drafts and deposited investment funds respectively,
and belong to the rest of the monetary funds.
21. Among the following items, the statement about asset
impairment is incorrect ().
A. Once the impairment loss of long-term equity investment
is recognized, it cannot be reversed in subsequent
accounting periods
B. Once the impairment loss of investment real estate is
recognized, it cannot be reversed in subsequent accounting
periods
C. Once the impairment loss of available-for-sale financial
assets is recognized, it shall not be reversed in subsequent
accounting periods
D. The recognized impairment loss of the held-to-maturity
investment can be reversed within the original amount of
impairment provision if it is later recovered
【Answer】C
【Analysis】The impairment loss of available-for-sale
financial assets is a debt instrument, which is reversed
through "asset impairment loss", and is an investment in
equity instruments, and is reversed through "capital reserve
- remaining capital reserve".
22. On November 1, Company A purchased 500,000 shares
of Company B as trading financial assets and paid a price of
4 million yuan, including a cash dividend of 200,000 yuan
that had been declared but not yet paid. In addition, pay
80,000 yuan in relevant transaction taxes. The amount of
the transactional financial assets recorded is () 10,000 yuan.
A.380
B.388
C.400
D.408
【Answer】A
【Analysis】The recorded value of trading financial assets =
400-20 = 3.8 million yuan, and the relevant transaction
taxes and fees incurred when the trading financial assets are
acquired are included in the investment income.
23. The pre-tax accounting profit of an enterprise is 10,000
yuan, of which the interest income of the treasury bonds is
1.2 million yuan, the tax overdue penalty is 200,000 yuan,
and the enterprise income tax rate is 25%, assuming that
the rest of the reasons are not considered, the enterprise
income tax expense is () 10,000 yuan.
A.465
B.470
C.475
D.500
【Answer】C
Taxable income =-120+20=1900 (10,000 yuan)
Income tax expense = 1900 × 25 % = 475 (10,000 yuan)
24. A shopping mall's inventory of goods is verified by the
method of verifying the amount of the selling price. At the
beginning of May, the purchase price of inventory goods was
340,000 yuan, and the total selling price was 450,000 yuan.
The purchase price of goods purchased in the month was
1.26 million yuan, and the total selling price was 1.55 million
yuan. The sales revenue for the month was 1.3 million yuan.
The actual cost of goods at the end of the month was ()
10,000 yuan
A.30
B.56
C.104
D.130
【Answer】B
【Analysis】Commodity purchase and sales price difference
rate = (11+29) /(45+155) × 100 %=20 %
Cost of goods sold in the current period = 130-130 × 20
%=104 (10,000 yuan)
Actual cost of goods at the end of the month = 34+126-
104=56 (10,000 yuan)
2. Multiple-choice questions (There are 12 questions in this
question type, each question is worth 2 points, a total of 24
points.) At least two of the alternative answers to each
question are correct in line with the question. No points will
be awarded for multiple choices, wrong choices, or no
selections. )
1. Among the following items, non-operating income should
be included in ().
A. Debt restructuring gains
B. Receipt of Donation Proceeds
C. Profit from fixed assets
D. Gains on the exchange of non-monetary assets
【Answer】ABD
【Analysis】Option C, the fixed assets of the profit and profit
are treated as errors in the previous period and recorded in
the profit and loss adjustment of the previous year, and are
not included in the non-operating income of the current
period.
2. Among the following items, the accounting treatment of
available-for-sale financial assets is correctly stated ().
A. The net gain on disposal of available financial assets shall
be included in profit or loss
B. Cash dividends obtained during the holding period of
available financial assets should be offset by investment
costs
C. Transaction costs incurred when the available financial
assets are acquired shall be included in the initial
investment cost
D. Changes in fair value of available financial assets during
the holding period shall be included in the equity of all
persons
【Answer】ACD
【Analysis】Option B, cash dividends obtained during the
holding period of financial assets are included in investment
income.
3. Among the following items, the accounting treatment of
interest expense on long-term loans is correctly stated ().
A. The interest expense of the borrowing that does not meet
the capitalization conditions during the preparation period is
included in the management expenses
B. During the production and operation period, if the
conditions for capitalization are not met, the interest on the
loan is included in the financial expenses
C. The interest expense of borrowing that meets the
conditions for capitalization incurred for the purchase and
construction of fixed assets shall be included in the
construction in progress
D. The interest expense of borrowing for the purchase and
construction of the plant shall be partially included in the
management expenses after the built plant reaches the
predetermined usable state
【Answer】AB
【Analysis】Option C, the interest on the loan that meets the
capitalization conditions for the purchase and construction of
fixed assets shall be included in the construction in progress
before the assets reach the intended usable state. Option D,
part of the borrowing interest incurred by the construction
plant will be included in the financial expenses after it
reaches the predetermined usable state.
4. Among the following items, the accounting treatment of
consignment products entrusted by means of payment of
handling fees is correctly stated ().
A. The consignor usually recognizes the revenue from the
sale of goods when it receives the consignment list from the
consignee
B. When the consignor issues the goods, it shall be credited
to the account of "consignment goods" according to the
agreed selling price
C. The entrusted party shall recognize the labor income
according to the handling fee agreed by both parties after
the sale of the consignment goods
D. The consignee shall usually confirm the payment for the
consignment of goods according to the total selling price
agreed between the consignee and the entrusting party
【Answer】ACD
[Analysis] Option B, when the consignment of consignment
goods by payment of handling fees, the consignor shall be
credited to the "consignment consignment goods" account
according to the cost of the goods.
5. Among the following items, the correct statement on the
accounting treatment of management expenses is ().
A. Cash shortfalls for which the cause cannot be identified
shall be charged to administrative costs
B. Accounts payable that are genuinely unpayable for the
resale shall be offset against administrative expenses
C. The administrative department bears the trade union
funds and should be included in the management expenses
D. The start-up expenses incurred during the preparation
period of the enterprise shall be included in the
management expenses
【Answer】ACD
【Analysis】The accounts payable that cannot be paid are
transferred to non-operating income according to their book
balance.
6. Among the following items, the correct statement about
government subsidies is ().
A. Asset-related government subsidies obtained by an
enterprise should be recognized as deferred income
B. The government subsidies related to the income obtained
by the enterprise shall be included in the current income or
deferred income
C. The government subsidy related to assets obtained by the
enterprise shall be included in the non-operating income in a
lump sum
D. Government grants include asset-related government
grants and income-related government grants
【Answer】ABD
【Analysis】The government subsidies related to assets
obtained by enterprises should be recognized as deferred
income, and then the deferred income should be evenly
allocated to the current non-operating income according to
the expected useful life of the long-term assets, rather than
the non-operating income at one time.
7. Among the following options, there are () that will not
cause the increase or decrease of the operating profit items
in the income statement.
A. When the equity method is used to verify the long-term
equity investment, the invested enterprise declares the
distribution of cash dividends
B. Adopt the cost method to verify the distribution of stock
dividends from the invested enterprise when verifying the
long-term equity investment
C. Adopt a cost model to measure the difference between
the recoverable amount at the end of the period and the
book price of the investment real estate
D. The fair value model is adopted to measure the difference
between the recoverable amount at the end of the period
and the carrying amount of investment real estate
【Answer】AB
[Analysis] A option entry
Borrow: Dividends receivable
Credit: Long-term Equity Investment - Profit and Loss
Adjustment
Option B does not do accounting processing, but only needs
to be registered in the memorandum book.
C option entry
Borrow: Asset impairment loss
Credit: Provision for impairment of investment real estate
Option D does not have accounting treatment, and no
provision for impairment is required for investment premises
measured under the fair value model. At the balance sheet
date, the difference between fair value and book value is
included in "fair value change gain or loss".
Debit: Fair value change gain or loss
Credit: Investment Real Estate - Change in Fair Value
8. Among the following items, there are () that do not belong
to the cash flow "cash flow from operating activities".
A. Payment of interest on borrowings
B. Receipt of cash for the sale of goods
C. Withholding and paying individual income tax for
employees
D. Payment of administrative travel expenses
【Answer】BCD
【Analysis】The interest on option A borrowing belongs to
the cash flow generated by financing activities.
9. Among the following items, the items listed separately in
the statement of changes in the owner's equity are ().
A. Withdrawal of surplus reserves
B. Remaining comprehensive income
C. Net profit for the year
D. Capital reserve conversion and capital increase
【Answer】ABCD
【Analysis】At least the items should be listed separately in
the statement of changes in the owner's equity: net profit;
the remaining comprehensive income; the cumulative
impact of changes in accounting policies and correction of
errors; the owner's investment of capital and the distribution
of profits to the owner, etc.; Withdrawal of surplus reserves;
Paid-in capital or capital reserves, surplus reserves,
undistributed profits, opening and closing balances and their
adjustments.
10. Among the following, the method of allocating the
production costs of industrial enterprises between
completion and products is ().
A. Sequential allocation
B. Approximate percentage of production
C. The product is valued at a fixed cost
D. In the product is calculated on a fixed-cost basis
【Answer】BCD
【Analysis】Option A is the auxiliary production cost
allocation method.
11. Among the following items, the correct description of the
product cost calculation method is ().
A. The parallel carry-over step-by-step method does not
calculate the cost of semi-finished products produced at
each step
B. The step-by-step carry-over method requires the
calculation of the cost of finished products and the cost of
work in progress for each step
C. Under the variety method, if there is a product in progress
at the end of the month, the production cost shall be
allocated between the finished product and the product
D. Under the batch method, the products in the batch are
completed at the same time, and there is no need to
allocate the production cost between the finished products
and the products at the end of the month
【Answer】ABCD
【Analysis】ABCDs are correct.
12. Among the following items, the non-current asset funds
of public institutions will be increased or decreased ().
A. Assignment of patent rights
B. Disposition of long-term investments
C. Provision for depreciation of fixed assets
D. Purchase of treasury bonds maturing in 3 months
【Answer】ABC
【Analysis】The non-current assets fund of public institutions
refers to the amount occupied by non-current assets such as
long-term investment, fixed assets, projects under
construction, and intangible assets of public institutions. The
investment in treasury bonds with a maturity of 3 months is
a short-term investment and is a liquid asset.
3. True/False Questions (10 questions, 1 point for each
question, 10 points in total)
1. The deposit paid by the enterprise for renting packaging
materials should be included in the rest of the business
costs. ()
Answer: ×
【Analysis】This question evaluates the verification scope of
the remaining receivables. The deposit paid for renting
packaging should be included in the rest of the receivables
and belong to the assets of the enterprise.
【Comments】This question evaluates the manufacturing
cost.
2. Depreciation shall not be accrued for fixed assets that
have reached the intended state of use but have not yet
completed the final accounts. ()
Answer: ×
【Analysis】This question evaluates the provision for
depreciation of fixed assets. Fixed assets that have reached
the intended usable state but have not yet completed the
final accounts shall be depreciated according to the
estimated value, and depreciation shall be provided.
【Comments】This question evaluates the manufacturing
cost.
3. Investment real estate that has been measured under the
fair value model shall not be converted from the fair value
model to the cost model. ()
【Answer √】
【Analysis】This question evaluates the follow-up
measurement of investment real estate. Investment real
estate that has been measured under the fair value model
shall not be changed from the fair value model to the cost
model.
【Comments】This question evaluates the manufacturing
cost.
4. The purchase of goods, the payment for the purchase of
goods, and the cash discount obtained are included in the
"financial expenses" item of the income statement. ()
【Answer √】
【Analysis】This question evaluates the calculation of cash
discounts.
【Comments】This question evaluates the manufacturing
cost.
5. If the commercial acceptance bill payable is due and the
enterprise is unable to pay the bill, the bill payable shall be
transferred to the accounts payable according to the book
balance. ()
【Answer √】
【Analysis】This question evaluates the resale of bills
payable. If the commercial acceptance bill payable is due
and the enterprise is unable to pay the bill, the bill payable
shall be transferred to the accounts payable according to the
book balance. If the bank acceptance bill payable is due and
the enterprise is unable to pay the bill, it should transfer the
bill payable to short-term loans according to the book
balance.
【Comments】This question evaluates the manufacturing
cost.
6. On the balance sheet date, if the results of the services
provided cannot be reliably estimated, and the part of the
labor costs that have been incurred is expected to be
compensated, the labor income shall be recognized
according to the amount of the labor costs that can be
partially compensated, and the labor costs that have been
incurred shall be carried forward. ()
【Answer √】
【Analysis】The results of labor income provided in the
evaluation of this question cannot be reliably estimated.
【Comments】This question evaluates the manufacturing
cost.
7. The acquisition of shares by the enterprise to be sold in
the near future is regarded as cash equivalents. ()
Answer: ×
【Analysis】Cash equivalents usually include bond
investments maturing within three months, and the amount
of equity investment is usually uncertain, so it is not cash
equivalent, and stocks are equity investments.
8. Scrap loss enterprises are not verified separately, and the
corresponding expenses are directly reflected in the
"manufacturing expenses" and "non-operating expenses"
accounts. ()
Answer: ×
【Analysis】The loss of scrap products can also not be
verified separately, and the corresponding expenses are
reflected in the "basic production costs", "raw materials" and
other accounts.
9. Different workshops of the same enterprise can adopt
different cost calculation methods because of their different
production characteristics and management requirements. ()
【Answer √】
10. The income of public institutions refers to the income
obtained by public institutions from carrying out professional
business activities and their auxiliary activities. ()
【Answer √】
4. Multiple-choice questions (24 points in total.) In each
alternative answer to the question, one or more alternative
answers are correct answers that match the meaning of the
question, all correct answers will be given full marks, less
choices will be awarded the corresponding scores, and
multiple choices, wrong choices, and no points will be
awarded. )
(1) A enterprise is a regular taxpayer of value-added tax, the
applicable value-added tax rate is 17%, raw materials are
verified according to the actual cost, at the beginning of
December, the book balance of A materials is 90,000 yuan,
and the enterprise in December occurred on the following
economic business:
(1) On the 5th, 1,000 kg of A material was purchased, the
price was 300,000 yuan on the special VAT invoice, the VAT
tax was 51,000 yuan, the insurance premium for the
purchase of the material was 1,000 yuan, and the
transportation cost was 4,000 yuan (the transportation
invoice has been obtained), and the reasonable loss of 10 kg
occurred during transportation, and the materials have been
checked into the warehouse, and the payment has been
paid by the bank, and the VAT deduction rate for
transportation costs is 7%.
(2) On the 15th, entrust the external unit to process B
material (which is a taxable consumer product), issue a B
material cost of 70,000 yuan, pay a processing fee of 20,000
yuan, obtain a special VAT invoice indicating that the VAT
amount is 3,400 yuan, and the entrusted party collects and
pays the consumption tax of 10,000 yuan, and the material
processing is completed and the inspection is received into
the warehouse, and the payment has been paid, and the
material is used to continue to produce taxable consumer
goods after the material is recovered.
(3) On the 20th, 60,000 yuan of A materials were used for
the daily maintenance of the office building of the
company's special sales agency, and the relevant value-
added tax was 10,200 yuan for the purchase of A materials.
(4) On the 31st, a batch of A materials was used in the
production, and the cost of the batch of materials was
15,000 yuan.
1. Material information (1), among the following items, the
actual cost of purchased raw materials should be included in
().
A. Reasonable wear and tear during transportation
B. Insurance premiums incurred in the course of
procurement
C. The price is indicated on the special VAT invoice
D. The VAT amount is indicated on the VAT invoice
【Answer】ABC
The actual cost of purchased materials includes the
purchase price, transportation and miscellaneous expenses,
reasonable wear and tear during transportation, selection
and sorting costs before warehousing, taxes (such as tariffs,
etc.) and other expenses for purchased materials. The VAT
invoice indicates that the VAT amount can be deducted and
is not included in the cost of materials.
2. According to data (1), the correct result of the following
items is () for the accounting treatment of enterprise A's
procurement of material A.
A. The target amount credited to the Raw Materials Section
is $305,000
B. The target amount credited to the Raw Materials Section
is $304,720
C. Credited to the tax payable - the target amount of VAT
payable (in) section is 51,000 yuan
D. Credited to the tax payable - the target amount of VAT
payable (in) section is 51,280 yuan
【Answer】BD
【Analysis】The cost of purchasing materials from enterprise
A = 300000 + 1000 + 4000× (1 - 7%) = 304720 (yuan)
VAT input VAT payable = 51,000 + 4,000×7% = 51,280
(RMB)
3. According to information (2), the correct treatment of the
accounting treatment of the entrusted processing business
of enterprise A is ().
A. The cost of recovering the entrusted processing materials
is 90,000 yuan
B. The cost of recovering the entrusted processing materials
is 100,000 yuan
C. The consumption tax of 10,000 yuan collected and paid
by the entrusted party shall be included in the cost of
entrusted processing materials
D. The consumption tax of 10,000 yuan collected and paid
by the entrusted party shall be included in the target debit
side of the "tax payable" section
【Answer】AD
【Analysis】After the entrusted processing materials are
recovered and used for continuous production, they are
allowed to retain deductions as required, and they are
credited to the target debit of the "tax payable -
consumption tax payable" section, and are not included in
the cost. Option D is correct, option C is wrong; Recover the
cost of consignment processing materials = 70,000 +
20,000 = 90,000 (yuan), option A is correct, option B is
wrong.
4. According to information (3), among the following items,
the accounting treatment of material A for the daily
maintenance of the office building of enterprise A's special
sales agency is correct ().
A. Borrow: 60,000 sales expenses
Credit: 60,000 for raw materials
B. Borrow: Construction in progress 70200
Credit: 60,000 for raw materials
Tax payable - increase (in and out) 10200
C. Borrow: Selling expenses 70,200
Credit: 60,000 for raw materials
Tax payable - increase (in and out) 10200
D. Borrow: 60,000 projects under construction
Credit: 60,000 for raw materials
【Answer】C
【Analysis】The daily maintenance of the office building is a
non-taxable item of VAT, and the input tax on raw materials
shall not be deducted according to the tax law, and it needs
to be transferred out. Option AD error; The raw materials
received by the sales department are included in the selling
expenses, option B is incorrect, option C is correct.
5. According to the opening materials (1)-(4), the balance
cost of A materials of enterprise A on the 31st is () yuan.
A. 304800
B. 31500
C. 319720
D. 30
【Answer】C
【Analysis】The material balance cost of enterprise A on the
31st = 90,000 + 304,720 - 60,000 - 15,000 = 319,720
(yuan)
(2) Enterprise A is a regular taxpayer of value-added tax,
and the business related to intangible assets is as follows:
(1) On January 10, enterprise A began to develop a non-
patented technology for administrative management, and as
of May 31, it used bank deposits to pay 740,000 yuan for the
cooperation fee of other units, and received 260,000 yuan
for the cost of raw materials of the unit (regardless of value-
added tax).
(2) On June 1, the R&D activities entered the development
stage, at which the salary expenditure of researchers was
350,000 yuan, and the cost of materials was 850,000 yuan
(regardless of value-added tax), all of which met the
capitalization conditions, and on December 1, the R&D
activities ended, and finally developed a non-patented
technology into use, which is expected to have a useful life
of 5 years, and the estimated net residual value is zero,
which is amortized by the straight-line method.
(3) On January 1, Company A leased the non-patented
technology to Company B, and the two parties agreed that
the lease period was 2 years, and the rent of 15,000 yuan
was collected by bank transfer settlement at the end of each
month.
(4) On December 31, the lease term expired, and after
impairment testing, the recoverable amount of the non-
patented technology was 520,000 yuan.
Requirements: Based on the above information, regardless
of the rest of the reasons, analyze and answer the following
questions:
(The unit of amount in the answer is expressed in 10,000
yuan)
1. According to information (1) and (2), the recorded value
of intangible assets researched and developed by enterprise
A is () 10,000 yuan.
A. 100
B. 120
C. 146
D. 220
【Answer】B
【Analysis】The expenditure incurred in the research stage
of the intangible assets developed by the enterprise does
not meet the conditions for capitalization, and is included in
the R&D expenditure - expensed expenditure, and finally
included in the current profit or loss; Expenditures that meet
the conditions for capitalization in the development stage
are included in R&D expenditures - capitalized expenditures,
and finally included in intangible assets. Therefore, the
recorded value of intangible assets researched and
developed by enterprise A = 35 + 85 = 120 (10,000 yuan).
2. According to information (1) to (3), the correct statement
in the following items regarding the amortization of non-
profit technology of enterprise A is ().
A. Amortization should begin from the month following
availability
B. Amortization should begin in the month in which it
becomes available
C. The amortization of the non-patented technology before
lease shall be included in the management expenses
D. The amortization method should reflect the expected
realization of the economic benefits associated with the
nonpatented technology
【Answer】BCD
【Analysis】For intangible assets with limited useful life,
they should be amortized from the month in which they are
available for use, and will not be amortized in the month of
disposal, so option A is wrong, option B is correct; The
intangible asset is used for administrative purposes before it
is leased, so its amortization amount before lease should be
included in the management expense, option C is correct;
When an enterprise chooses an amortization method for
intangible assets, it should reflect the expected realization of
economic benefits with respect to the intangible assets, and
option D is correct.
3. According to information (3), among the following items,
the accounting treatment of enterprise A's leasing of
intangible assets and rent collection in January is correct ().
A. Borrow: remaining operating costs2
Credit: Accumulated amortization 2
B. Borrow: Administrative costs2
Credit: Accumulated amortization 2
C. Borrow: Bank Deposit 1.5
Credit: 1.5 for the rest of the business income
D. Borrow: Bank Deposits1.5
Credit: Non-operating income 1.5
【Answer】AC
The amortization amount of leased intangible assets is
included in the remaining business costs, and the rental
income is included in the rest of the business income, and
the amortization amount per month = 120÷5÷12 = 2
(10,000 yuan). So the entry is:
Borrow: Bank deposit 1.5
Credit: 1.5 for the rest of the business income
Borrow: Remaining operating costs2
Credit: Accumulated amortization 2
4. According to information (4), the impairment amount of
non-patented technology of enterprise A is () 10,000 yuan.
A. 0
B. 18
C. 20
O.C. 35.6
【Answer】B
【Analysis】On December 31, the amortization amount of
the intangible asset = 2× (1 + 12×2) = 50 (10,000 yuan),
the book value of the intangible asset before the impairment
loss = 120 - 2×(1 + 12×2) = 70 (10,000 yuan), and the
recoverable amount was 520,000 yuan, so the impairment
amount was 70 - 52 = 18 (10,000 yuan).
5. In accordance with information (1) to (4). The target
amount of "intangible assets" that should be included in the
balance sheet on December 31 is () 10,000 yuan.
A. 52
B. 70
C. 72
D. 88
【Answer】A
【Analysis】The amount of "intangible assets" included in
the balance sheet = the original book value of intangible
assets - the accumulated amortization of intangible assets -
the impairment loss of intangible assets = 120 - 50 - 18 =
52 (10,000 yuan).
(3) A cotton spinning enterprise is a regular taxpayer of
value-added tax, using a value-added tax rate of 17%, on
March 1, the credit balance of the "staff remuneration
payable" account was 516,000 yuan (all wages), and the
enterprise occurred in March on the following staff
remuneration business:
(1) On the 1st, the company rented 4 houses for the
management personnel to use free of charge, with a total
monthly rent of 12,000 yuan, and paid the rent at the end of
each month, and the company paid the monthly rent of
12,000 yuan with bank deposit on the 31st of the month.
(2) On the 5th, 8,900 yuan of personal income tax (not yet
paid) was deducted from the salary payable to employees at
the beginning of the month, 5,000 yuan of family medical
expenses were advanced for employees, and 502,100 yuan
of wages were actually paid through bank transfer.
(3) On the 24th, the company issued its production towels as
a welfare to the employees directly engaged in production
activities, and the total market price of the towels was
45,000 yuan (excluding the price), and the total cost was
30,000 yuan.
(4) On the 31st, the salary calculation results of each
department this month are as follows:
Summary of departmental salary calculations for March
| Department | Workshop production department | Workshop
Management Department | Administration | Sales
Department | Construction Department | Total |
| --- | --- | --- | --- | --- | --- | --- |
| Amount | 258000 | 29700 | 63400 | 74100 | 59800 |
485000 |
It is assumed that the percentage of social insurance
premiums accrued by the enterprise is 20% of the total
salary. The percentage of housing provident salary is 15% of
the gross salary.
Request:
Based on the above information, regardless of the other
reasons, the following questions are analyzed and answered.
(The unit of amount in the answer is expressed in yuan)
1. According to information (1), among the following items,
the correct accounting treatment of the enterprise is ().
A. Borrow: 12,000 for administrative costs
Credit: Bank deposit 12000
B. Borrow: 12,000 for administrative costs
Credit: Employee Compensation Payable - Non-Monetary
Benefits 12,000
C. Borrow: Staff remuneration payable - non-monetary
benefits 12,000
Credit: Bank deposit 12000
D. Borrow: Staff remuneration payable - non-monetary
benefits 12,000
Credit: Management expenses 12000
【Answer】BC
【Analysis】When confirming the non-monetary benefits of
rental housing for managers, the entries are:
Borrow: management fee 12000
Credit: Employee Compensation Payable - Non-Monetary
Benefits 12,000
The entries for the payment of rent for rental housing are:
Borrow: Employee Compensation Payable - Non-Monetary
Benefits 12,000
Credit: Bank deposit 12000
2. According to information (3), among the following items,
the correct accounting result of the enterprise is ().
A. Inventory goods reduced by 45,000 yuan
B. Production costs increased by 52,650 yuan
C. Manufacturing costs increased by $37,650
D. The cost of main business increased by 30,000 yuan
【Answer】BD
【Analysis】The company will produce towels as a benefit to
the staff of the entry:
Borrow: Employee Compensation Payable - Non-Monetary
Benefits 52650
Credit: main business income 45,000
Tax payable – VAT payable (output tax) 7650
Borrow: 30,000 for the main business cost
Credit: 30,000 goods in stock
3. According to information (2) to (4), the following items
should be verified by the "Staff Remuneration Payable"
account.
A. Enterprises pay social insurance premiums for their
employees
B. The enterprise pays for the medical expenses of the
employees' family members
C. Enterprises pay housing provident fund for employees
D. The company distributes its own towels to its employees
as a benefit
【Answer】ABCD
【Analysis】The above options should be verified by the
"Employee Remuneration Payable" account.
4. According to information (4), among the following items,
the accounting result of the company's assigned employee
remuneration is correct ().
A. Manufacturing costs increased by 40,095 yuan
B. Administrative expenses increased by $85,590
C. Selling expenses increased by $100035
D. An increase of $125685 in administrative costs
【Answer】ABC
Analysis: Option A, Manufacturing Cost Increase = 29700
4. According to information (4), among the following items,
the accounting result of the company's assigned employee
remuneration is correct ().
A. Manufacturing costs increased by 40,095 yuan
B. Administrative expenses increased by $85,590
C. Selling expenses increased by $100035
D. An increase of $125685 in administrative costs
【Answer】ABC
[Analysis] option A, manufacturing cost increase = 29700×
(1 + 20% + 15%) = 40095 (yuan); Option BD, management
fee increase = 63400× (1 + 20% + 15%) = 85590 (yuan);
Option C, sales expense increase = 74100× (1 + 20% +
15%) = 100035 (yuan).
5. According to information (4), the target amount of the
"operating profit" item directly affected by the distribution of
employee remuneration in the enterprise in March is () yuan.
A. 125685
B. 140130
C. 185625
O.C. 225720
【Answer】C
【Analysis】The company's allocation of staff remuneration
in March directly affects the amount of the "operating profit"
item in the income statement = 85590 + 100035 = 185625
(yuan).
