会计专业中级财务会计（）练题答案
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会计专业中级财务会计（）练题答案
1 企业期末存货计价果高会引起（ C ）
A期销售收入增加B期销售成增加C期利润增加D期税减少
2某企业2008年12月30日购入台需安装设备已交付设备原价80000元预计5年预计净残值2000元年数总法计提折旧第3年折旧额（ B ）
A 32000 B 156000 C 16000 D 26000
3列项中属会计政策（ D ）
A长期股权投资采权益法核算 B税遥核算采资产负债债务法
C符合条件款费予资化D固定资产折旧年限估计5年
4企业减少注册资回购公司股份实际支付金额应记账户（ D ）
A股 B盈余公积 C资公积 D库存股
5 2008年初A公司购入B公司10股票准备长期持2008年度B公司实现净利润500万元宣告分派现金股利200万元考虑素影响2008年度A公司该项股权投资应确认投资收益（ D ）
A 500万元 B 200万元 C 50万元 D 20万元
6企业年末预收账款属明细账户方余额3000元贷方余额10000元年末资产负债表中预收账款项目年末余额应（ C ）
A 3000元 B 7000元 C 10000元 D13000元
7企业盈余公积转增资时转增留存盈余公积数额少注册资（ B ）
A 20 B 25 C 30 D 50
8 列项( C )属收入范畴
A 企业形资产获费 B 提供劳务获收入
C 企业处理固定资产净收益 D 企业销售生产原材料取收入
9列项目中负债增加( A )
A 发行公司债券 B 银行存款购买公司债券 C 发行股票 D支付现金股利
10 列项目中属流动资产( A )
A 预收账款 B 应收账款 C预付账款 D交易性金融资产
11列项目中属流动负债( C )
A 年期非流动性负债 B 应付职工薪酬 C 应付债券 D 短期款
12 列属资金周转循环程交易事项( C )
A结合艘投资者投入台设备 B 偿长期款 C 制造企业支付采购材料运输费 D 发行债券
13列项中属反映企业财务状况会计素( C )
A 收入 B 费 C 者权益 D 利润
14 会计账簿( A )分类分序时账分类账备查账
A 途 B 性质 C 格式 D 外形
15账簿途固定资产卡片属( D )
A 订式账簿 B 备查账簿 C 序时账簿 D分类账簿
16 列会计证属累计证( C )
A 银行结算证 B 收 C 限额领料单 D 差旅费报销单
17现金送存银行业务会计员应编制记账证( A )
A 现金付款证 B 银行收款证 C 银行付款证 D 现金收款证
18 列容中属记账证审核容( A )
A 证否符合关计划预算 B 会计科目否正确
C 证金额附原始证金额否致 D证容附原始证容否致
19列证中登记总分类账( A )
A 原始证 B 记账证 C 科目汇总表 D 汇总记账证
20记银行存款贷记应收账款应编制记账证( A )
A 收款证 B 付款证 C 转账证 D汇总收款证
21发出材料汇总表种( B )
A 记账证 B 汇总证 C 累计证 D 次证
22 会计证( C )分原始证记账证
A 填制方式 B 取源 C 编制程序途 D 反映济业务次数
23列原始证中属外原始证( C )
A 工资结算单 B 产品出库单 C 购买货物取增值税专发票 D工资发放明细表
24某企业月末编制试算衡表中全部账户月方发生额合计900000元预收账款外账户月贷方发生额合计895000元预收账款账户( B )
A 月方发生额5000元 B月方发生额5000元
C 月末方余额5000元 D 月末贷方余额5000元
25 根贷记账法账户结构账户方登记时( A )
A费增加 B 收入增加 C 费减少 D者权益增加
26列属事业单位会计素( D )
A 负债 B 收入 C 净资产 D 利润
27 会计科目账户质区( D )
A 反映济容 B 记录资产权益容
C 记录资产权益方法 D 会计账户结构会计科目没结构
28般情况需根记账证登记账簿( C )
A 总分类帐 B 明细分类账 C 备查账 D 日记账
29登账发现会计员分配工资费时车间理员工资计入理费科目时采更正方法( B )
A划线更正法 B 红字更正法 C 补充登记法 D 需更正
30会计员记账时根记账证登记入账时误98写成89会计员查找该项错账时应采方法( B )
A 2法 B 9法 C 差数法 D 尾数法
31某会计员记账时应计入应收账款科目方4500元误计入贷方会计员查找该项错账时列方法中应采方法( A )
A 2法 B 9法 C 差数法 D 尾数法
32转账支票欠A公司货款50000元会计员编制记账证：记应收账款50000元贷记银行存款50000元审核已登记入账该记账证( C )
A没错误 B 错误更正法更正
C 错误红字更正法更正 D错误补充登记法更正
33列属账账核容( D )
A总账关账户余额核 B 总账明细账核
C 总账日记账核 D 会计帐簿记录原始证核
34 横线登记式明细账适登记( D )
A 材料采购 B 应收票 C 次性备金 D 理费
35外型特征分类固定资产明细账应采( B )
A订式账簿 B 卡片账簿 C 序时账簿 D 分类账簿
36结账前发现账簿记录文字数字错误记账证没错误应采更正方法( A )
A 划线更正法 B 补充登记法 C 红字更正法 D 差数法
37汇总记账证账务处理程序适( A )企业
A 规模较济业务较 B 规模较济业务较
C 规模较济业务 D 规模较济业务较
38 ( A )特点直接根记账证逐笔登记总分类账
A 记账证账务处理程序 B 科目汇总表账务处理程序
C 汇总记账证账务处理程序 D 栏式日记账账务处理程序
39企业采购原材料时开具银行承兑汇票发生手续费应计入（ C ）
A 存货成 B 销售费 C 财务费 D 理费
40企业支付银行承兑汇票手续费应入（ B ）
A理费 B 财务费 C 营业外支出 D 业务支出
41 列结算方式中适城适异（）
A 汇兑 B 委托收款 C 银行票 D 银行汇票
42企业现金清查程中发余现金未批准处理前应记现金账户贷记（ D ）账户
A 业务收入 B 营业外收入 C 应收款 D 应付款
43 短期股票投资长期股票投资会计处（ A ）
A 购入股票时投资成入账 B 期末安成市价孰低法计价
C 收现金股利全部作投资收益处理 D 实际权益调整投资账面价值
44甲企业辆运输汽车乙公司批原材料相交换汽车原价70000元已提折旧24000元原材料计税价格50000元增值税率17针该笔交易甲企业乙公司支付补价22000元次交易中甲企业换入原材料入账价值（ B ）元
A 46000 B 59500 C 68000 D 37500
45企业购买企业发行转换债券性质属（ A ）
A 混合投资 B 债权投资 C 股权投资 D 长期投资
46企业销售动产应交营业税应记科目（ B ）
A 产品销售税金附加 B 固定资产清理 C 业务支出 D 理费
47形资产摊销时应摊销价值计入（ C ）账户
A 形资产摊销货 B 期间费 C 理费 D 营业外支出
48分期付息债券应付利息核算账户（ A ）
A应付利息 B 应付款 C 预提费 D 应付债券—应计利息
49 列属会计差错项目（ D ）
A 账户分类计算错误 B 漏计已完成交易
C 应计项目递延项目期末未作调整 D 会计估计赖进行基础发生变化导致原估计需修订
50企业筹建期间发生列费中应作开办费核算( D )
A 筹备员工资 B 筹备员差旅费 C 企业注册登记费 D 建工程款利息
51 商业汇票付款期限长超( C )
A 9月 B 3月 C 6月 D 12月
52现金理制度关规定列支出应现金支付( B )
A 发放职工工资35000元 B 支付商品价款5000元
C 支付职工医疗费1000元 D 购买办公品500元
53存货价格持续涨情况期末存货账面价值存货计价方法( A )
A 先进先出法 B 进先出法 C 加权均法 D 移动均法
54企业购入股票时果支付价款中含已宣告发放尚未领取现金股利应部分股利记入账户( D )
A 短期投资 B 财务费 C 应付款 D 应收股利
55接受投资者缴付出资额超注册资差额会计应计入( B )
A 实收资 B 资公积 C 盈余公积 D 未分配利润
56企业发生列支出中规定现金支付（ ABC ）
A 支付职工王静差旅费3000元 B 支付银行承兑汇票手续费200元
C 支付李明报销医药费1500元 D 支付购置设备款6000元
E 支付采购材料款10000元
57 列项中应记入坏账准备账户贷方（ CE）
A 已发生坏账 B 转销坏账损失
C 规定提取坏账准备 D 销提坏账准备
E 收回确认转销坏账
58 低值易耗品摊销方法（ ABC ）
A 次摊销法 B 分期摊销法 C 五五摊销法 D 净价法 E 总价法
59列情况长期股权投资应采权益法核算（ ABCE ）
A持股率75 B 持股率40免投资董事会数成员
C 持股例投资方派出理员 D 持股例60现投资方正法进行清理整顿
E 投资合约规定投资方控制投资方
60 固定资产核算账户（ CDE ）
A 固定资产原值 B 固定资产净值 C 累计折旧 D 固定资产清理 E 固定资产原值
61列项目属财务费开支（ ABDE ）
A 利息支出 B 汇兑净损失 C 审计费 D 利息收入 E 金融机构手续费
62 属期间费容（ BCD ）
A 制造费 B 理费 C 财务费 D 营业费 E 摊费
63 法定意盈余公积途包括（ ABC ）
A 转增资 B 弥补亏损 C 分配股利 D 职工集体福利设施建设 E 职工发放抚血金
64资产负债表日非调整事项应会计报表附注中披露（ ABCD ）
A 非调整事项容 B 非调整事项财务状况影响
C非调整事项营成果影响 D 非调整事项法估计述影响原
E 非调整事项报告年度调整
65 期发生列项费损失影响企业期净利润( ABCD )
A 计提坏账准备 B 固定资产盘亏 C 交纳税 D 出包装物摊销价值
66列银行转账结算方式中属城结算( ACD )
A 银行票 B银行汇票 C 支票 D 委托银行收款
67采成变现净值孰低法变现净值低成确认存货跌价损失时涉科目（ CD ）
A 营业外支出 B 业务支出 C 理费 D 存货跌价准备
68 国会计准规定购买长期债券相关费计入( CD )科目
A 财务费 B 理费 C 投资收益 D 长期股权投资
69 会引起者权益总额发生变动( ACD )
A 提取盈余公积 B 投资者分配利润 C 资公积转增资 D 盈余公积弥补亏损
70 列属会计确认般原( BDE )
A 性 B 权责发生制 C 性 D 配原 E 划分资性支出收益性支出
71资产负债表中应收账款项目期末数包括( AB )
A 应收账款科目属相关明细科目期末方余额
B 预收账款科目属相关明细科目期末方余额
C 应收款 科目属相关明细科目期末方余额
D 预收账款 科目属相关明细科目期末方余额
E 应付账款 科目属相关明细科目期末方余额
72 列业务中引起企业利润增加( ACD )
A 收回已确认坏账 B 取债务重组收益
C 计提长期债卷投资利息 D 收供应单位违反合违约金
E 溢价发行股票收入溢价价款
73企业发行面值10万元5年期年利率lo％半年支付次利息债券批实际发行价格92620元果采直线法摊销半年应计财务费账户金额包括 ( CD )
A 利息费9262元 B 利息费4631元
C 利息费5000元 D 折价摊销738元 E 折价摊销1476元
74企业期末估计资产减值损失会计处理包括( CDE )
A 增加营业费 B 增加业务支出 C 增加理费 D 增加营业外支出 E 减少投资收益
75企业确认（金融）资产减值损失时贷记账户包括（ ABCDE ）
A 资公积—资公积 B 坏账准备 C 供出售金融资产（公允价值变动）
D 资产减值损失 E 持期投资简直准备
76列项中影响企业现金流量总额变动项目（ BCD ）
A 固定资产抵债 B 银行存款偿付应付账款 C 现款购买普通股票计划长期持
D 发行债券收现金 E 银行提取现金备
77列项业务应交税金中通营业税金附加账户核算（ ABCE ）
A 汽车制造厂销售汽车时缴纳消费税 B 酒店根营业额缴纳营业税
C 商业企业进口护肤品规定缴纳消费税 D 进口商品交纳增值税
E 根营业务期实际缴纳增值税计算缴纳城市维护建设税
78列项费应作营业费列支（ BC ）
A 业务招费 B 广告费 C 产片展览费 D形资产摊销 E 金融机构手续费
79列项中企业亏损弥补般途径（ BCD ）
A 资公积 B 盈余公积 C 税前利润 D 税利润 E投入资
80 列项中应计入财务费包括（ ABD ）
A 汇兑损失 B 利息支出 C 诉讼费 D购货单位享受现金折扣
81 列项中属会计核算方法（ ABD ）
A 复式记账 B 天审核会计证 C 建立会计机构配备会计员
D 设置会计科目账户 E 编制成预算
82 列会计等式正确（ ABCE ）
A 资产权益
B 资产负债+者权益+净收益
C 资产负债+者权益
D 资产者权益+负债
E 资产负债+者权益+（收入费）
83帐户济容分类列帐户中属资产类帐户（ CD ）
A 财务费 B 预提费 C 应收帐款 D 摊费 E 年利润
84银行存款余额调节表作调整银行存款账面余额原始证（）
85商业承兑汇票种商业信贴现果承兑期偿付贴现企业没责银行兑付（）
86直线法摊销实际利率法摊销应付债券期实际利息费均等：期应付利息期溢价摊销额：期应付利息+期折价摊销额（）
87采委托银行收款结算方式销售产品情况应收货款时作销售实现（）
88企业税利润应先投资者进行分配然提取法定盈余公积公益金（）
89 企业获固定资产支出属收益性支出（）
90 会计实务中带息应付票未偿付金额入账（）
91 采双倍余额递减法计提折f日折旧期限逐期递减（）
92 企业家银行开立基存款账户（）
93 外购商誉作形资产入账（）
94 商业折扣债权鼓励债务规定期限付款提供债务扣（）
95规模纳税企业具增值税专发票支付进项税额抵扣销项税（）
96 贯性原求会计体时期采相会计会计处理方式便会计期间会计信息较（）
97 财务会计企业外部信息者提供会计信息理会计企业部信息者提供会计信息（）
98会计确认计量求原：客观性相关性性贯性时性明晰性（）
99 体现修订性惯例求原：谨慎性重性实质重形式（）
100 超支企业单位现金收入中直接支付现金支出（）
101 出纳员需定期轮换（）
102 发讨债员公司少量签发空头支票（）
103 分期付款产品权已转移（）
104 企业出纳收现金根存入银行放保险柜（）
105 企业家银行分支机构开立般存款账户（）
106 行业提取坏账例样（）
107 企业会计直接存货盘盈盘亏作损益处理( )
108 企业发生款利息应作财务费处理（）
请您删容O(∩_∩)O谢谢2015年中央电期末复考试抄全电期末考试必备抄电考试必抄Many people have the same mixed feelings when planning a trip during Golden Week With heaps of time the sevenday Chinese请您删容O(∩_∩)O谢谢National Day holiday could be the best occasion to enjoy a destination However it can also be the easiest way to ruin how you feel about a place and you may become more fatigued after the holiday due to battling the large crowds During peak season a dream about a place can turn to nightmare without careful planning especially if you travel with children and older people As most Chinese people will take the holiday to visit domestic tourist destinations crowds and busy traffic are inevitable at most places Also to be expected are increasing transport and accommodation prices with the possibility that there will be no rooms available It is also common that you＇ ll wait in the line for one hour to get a ticket and another two hours at the site to only see a tiny bit of the place due to the crowds Last year 428 million tourists traveled in China over the weeklong holiday in October Traveling during this period is a matter that needs thorough preparation If you are short on time to plan the upcoming Golden Week it may not be a bad idea to avoid some of the most crowded places for now There is always a place so fascinating that everyone yearns for Arxan is a place like this The beauty of Arxan is everlasting regardless of the changing of four seasons Bestowed by nature its spectacular seasonal landscape and mountains are just beyond word Arxan is a crucial destination for the recommended travelling route China Inner Mongolia Arxan — Hailar — Manzhouli It is also the joint of the four prairies across the SinoMongolian border where people gravitate towards the exotic atmosphere mixed with Chinese Russian and Mongolia elements As a historic site for the Yitian Battle Arxan still embodies the spirit of Genghis Khan Walking into Arxan you will be amazed by a kaleidoscope of gorgeous colors all the year round the Spring azaleas blooming red in the snow the Summer sea wavering blue in the breeze the Autumn leaves painted in yellow covering volcanic traces and the Winter woods shining white on the vast alpine snowscape Hinggan League Arxan city is situated in the far eastern area of Inner Mongolia Autonomous Region Its full name Haren Arxan means hot holy water in the Mongolian language Arxan is a tourism city in the northern frontier with a blend of large forest grand prairies vast snowfield heaven lake cluster thermium as well as volcanic cluster It is a rare and unique ecotourism base filled with healthy sunshine clean air and unspoiled green Nestled close to the country＇s largest virgin forest and known for its spring and ecological environment Arxan is marveled at by many tourists as the purest land on earth You cannot miss out the Autumn of Arxan It is definitely the best with brightlycolored scenery full of emotions Autumn in the northern part of the country comes earlier than the South A September rain followed by the footprints of Autumn brings more colors to the once emerald green mountain and blooming grassland Shutterbugs flock to see for themselves the marvel of splendid colors around the mountains and waters many of whom have travel a long distance and even camp here only to capture a moment of the nature wonder The silver birch turns golden while the larch is still proudly green You will find yourself drowned in the intoxicating red of the wild fruits as well as the glamour of flowers in full blown And your heart will be lingering on the woods as it＇s time for the wild fruits to ripe The picturesque Arxan in Autumn is indeed a fairyland only exists in a dream that satisfies all your fantasies If it rains heavily on Saturday night some elderly Chinese will say it is because Zhinu or the Weaving Maid is crying on the day she met her husband Niulang or the Cowherd on the Milky Way Most Chinese remember being told this romantic tragedy when they were children on Qixi or the Seventh Night Festival which falls on the seventh day of the seventh lunar month which is usually in early August This year it falls on Saturday August 2 Folklore Story As the story goes once there was a cowherd Niulang who lived with his elder brother and sisterinlaw But she disliked and abused him and the boy was forced to leave home with only an old cow for company The cow however was a former god who had violated imperial rules and was sent to earth in bovine form One day the cow led Niulang to a lake where fairies took a bath on earth Among them was Zhinu the most beautiful fairy and a skilled seamstress The two fell in love at first sight and were soon married They had a son and daughter and their happy life was held up as an example for hundreds of years in China Yet in the eyes of the Jade Emperor the Supreme Deity in Taoism marriage between a mortal and fairy was strictly forbidden He ordered the heaven troop to catch Zhinu back Niulang grew desperate when he discovered Zhinu had been taken back to heaven Driven by Niulang＇s misery the cow told him to turn its hide into a pair of shoes after it died The magic shoes whisked Niulang who carried his two children in baskets strung from a shoulder pole off on a chase after the empress The pursuit enraged the empress who took her hairpin and slashed it across the sky creating the Milky Way which separated husband from wife But all was not lost as magpies moved by their love and devotion formed a bridge across the Milky Way to reunite the family Even the Jade Emperor was touched and allowed Niulang and Zhinu to meet once a year on the seventh night of the seventh month This is how Qixi came to be The festival can be traced back to the Han Dynasty (206 BCAD 220) Traditionally people would look up at the sky and find a bright star in the constellation Aquila as well as the star Vega which are identified as Niulang and Zhinu The two stars shine on opposite sides of the Milky Way Customs In bygone days Qixi was not only a special day for lovers but also for girls It is also known as the Begging for Skills Festival or Daughters＇ Festival In this day girls will throw a sewing needle into a bowl full of water on the night of Qixi as a test of embroidery skills If the needle floats on top of the water instead of sinking it proves the girl is a skilled embroiders Single women also pray for finding a good husband in the future And the newly married women pray to become pregnant quickly Tradition transformed The love story of Niulang and Zhinu and the Qixi Festival have been handed down for generations Yet these ancient traditions and customs are slowly dying out Many modern Chinese particularly youngsters seem to know more about St Valentine＇s Day on February 14 characterized by bouquets of roses chocolates and romantic candlelight dinners than they do about their homegrown day for lovers Even Qixi is nowadays referred to as the Chinese Valentine＇s Day More and more young Chinese people begin to celebrate this day in a very similar way as that in western countries Fewer people than ever will gaze at the heavens on Saturday to pick out the two stars shining bright on either side of the Milky Way that is if people even know on which day Qixi falls There are ready reminders dotted about in the form of big ads saying Sales on Chinese Valentine＇s Day in shops hotels and restaurants But few young women will mark the festival with their boyfriends or take part in traditional activities to pray for cleverness A largescale of exhibition on the Silk Road opened to the public in the National Museum on Thursday The exhibition displays more than 400 treasures from Shaanxi province Gansu province and 14 other regions It is largest scale exhibition that shows the history of the Silk Road in recent years As APEC is going on in Beijing the exhibit aims to show the world this brilliant section of history The Silk Road is a series of trade and cultural transmission routes that were central to cultural interaction through regions of the Asian continent It connected the West and East by linking traders merchants pilgrims monks soldiers nomads and urban dwellers from China and India to the Mediterranean Sea during various periods of time I met my dear hubby in 2009 the second year I was in my school and it was the first year when he came here We became colleagues And there was nothing special happening during that year He was just a kind and humble brother graduated from the same college as me But we did not know each other till he became my colleague and his office desk was just in front of me There was only a glass between us So actually we could see each other when we both look up But it is not the main reason that really draws us close How we become close to each other was something seems quite natural We went out to play badminton with other colleagues and we sometimes chatted for a while He is a man of few words but somehow sometimes will say something really humorous Then one day to my great surprise I found a pot of beautiful flower on my desk It was just the flower I had talked about with my colleague the other day and I thought it was her who put the flower there But the truth is not It was the humble guy sitting in front of me He just simply said well I caught sight of this flower and thought that it’s beautiful and you may like it I wonder why I was moved because of these simple words and present Maybe it is the sincerity and the true self that impress me I thanked him and some colleagues walked past my desk would appreciate the beautiful flower and they noticed that something romance happened there Then later on there were some little surprises once in a while Once there was something wrong with my drawer and I had complained about it unconsciously And he fixed it for me Then the other day he placed several pink diamond roses beside the flower with a piece of paper saying I love you more than I can say Diamond stands for marriage rose stand for love I hope you are mine become my wife You are the only girl who I really want to spend the rest of my life to stand by Although there were some grammar errors but I got what he meant He meant so clear and so direct And actually I accepted him some days earlier I was just waiting for him to break the ice So finally the common interests and the common understanding brought us together Some people say the relationship and the feeling will change after getting hitched You will find that love is no longer strong and there is always lack of passion and what’s worse you may find out many bad habits of your partner which never appear when you are first in love before the marriage It seems that many faults turn up after you truly living together and see each other’s face the moment you open your eyes in the early morning But after almost 4 years from now I do not feel any negative change in our relationship During all these years we know each other better and we become more tolerant about each other and I realize that if you really love a person you will accept his imperfect And what is the qualification of a good husband Once I was chatting with my colleague about this issue And one of the qualifications I thought was that he must be a good cook But to my surprise my colleague said that a good husband must be someone who makes big money What made her think so was quite beyond me Maybe I am not sophisticated enough and what I want is just simple life style The most enjoyable thing is that we go to the market to buy vegetables and other daily stuffs if we both have time Maybe he is a housebound husband and I love housebound man And there is another reason why We love going to the market That is because we sometimes will get some surprises The surprise is saving little fish which are disserted by the fish mongers Because these fish are swellfish Then we will collect them and set them free into the river Swellfish are lovely creature When they look like a little submarine when they are swimming in the water and look like a meat ball when you hold them in your hand And if they are scared they will swell and look like a little ball Every time we see them swim away and we feel their happiness of returning home and this also make us cherish life Maybe some will consider these behavior as something childish Well that is fine with us We love doing these together and feel happy that is what it is all about My dear hubby is a kind hearted man and he love animals just as I do I am lucky to have someone who can be both my intimated soul mate and my forever friend
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职业技实训
会计专业中级财务会计（）练题答案
1 企业期末存货计价果高会引起（ C ）
A期销售收入增加B期销售成增加C期利润增加D期税减少
2某企业2008年12月30日购入台需安装设备已交付设备原价80000元预计5年预计净残值2000元年数总法计提折旧第3年折旧额（ B ）
A 32000 B 156000 C 16000 D 26000
3列项中属会计政策（ D ）
A长期股权投资采权益法核算 B税遥核算采资产负债债务法
C符合条件款费予资化D固定资产折旧年限估计5年
4企业减少注册资回购公司股份实际支付金额应记账户（ D ）
A股 B盈余公积 C资公积 D库存股
5 2008年初A公司购入B公司10股票准备长期持2008年度B公司实现净利润500万元宣告分派现金股利200万元考虑素影响2008年度A公司该项股权投资应确认投资收益（ D ）
A 500万元 B 200万元 C 50万元 D 20万元
6企业年末预收账款属明细账户方余额3000元贷方余额10000元年末资产负债表中预收账款项目年末余额应（ C ）
A 3000元 B 7000元 C 10000元 D13000元
7企业盈余公积转增资时转增留存盈余公积数额少注册资（ B ）
A 20 B 25 C 30 D 50
8 列项( C )属收入范畴
A 企业形资产获费 B 提供劳务获收入
C 企业处理固定资产净收益 D 企业销售生产原材料取收入
9列项目中负债增加( A )
A 发行公司债券 B 银行存款购买公司债券 C 发行股票 D支付现金股利
10 列项目中属流动资产( A )
A 预收账款 B 应收账款 C预付账款 D交易性金融资产
11列项目中属流动负债( C )
A 年期非流动性负债 B 应付职工薪酬 C 应付债券 D 短期款
12 列属资金周转循环程交易事项( C )
A结合艘投资者投入台设备 B 偿长期款 C 制造企业支付采购材料运输费 D 发行债券
13列项中属反映企业财务状况会计素( C )
A 收入 B 费 C 者权益 D 利润
14 会计账簿( A )分类分序时账分类账备查账
A 途 B 性质 C 格式 D 外形
15账簿途固定资产卡片属( D )
A 订式账簿 B 备查账簿 C 序时账簿 D分类账簿
16 列会计证属累计证( C )
A 银行结算证 B 收 C 限额领料单 D 差旅费报销单
17现金送存银行业务会计员应编制记账证( A )
A 现金付款证 B 银行收款证 C 银行付款证 D 现金收款证
18 列容中属记账证审核容( A )
A 证否符合关计划预算 B 会计科目否正确
C 证金额附原始证金额否致 D证容附原始证容否致
19列证中登记总分类账( A )
A 原始证 B 记账证 C 科目汇总表 D 汇总记账证
20记银行存款贷记应收账款应编制记账证( A )
A 收款证 B 付款证 C 转账证 D汇总收款证
21发出材料汇总表种( B )
A 记账证 B 汇总证 C 累计证 D 次证
22 会计证( C )分原始证记账证
A 填制方式 B 取源 C 编制程序途 D 反映济业务次数
23列原始证中属外原始证( C )
A 工资结算单 B 产品出库单 C 购买货物取增值税专发票 D工资发放明细表
24某企业月末编制试算衡表中全部账户月方发生额合计900000元预收账款外账户月贷方发生额合计895000元预收账款账户( B )
A 月方发生额5000元 B月方发生额5000元
C 月末方余额5000元 D 月末贷方余额5000元
25 根贷记账法账户结构账户方登记时( A )
A费增加 B 收入增加 C 费减少 D者权益增加
26列属事业单位会计素( D )
A 负债 B 收入 C 净资产 D 利润
27 会计科目账户质区( D )
A 反映济容 B 记录资产权益容
C 记录资产权益方法 D 会计账户结构会计科目没结构
28般情况需根记账证登记账簿( C )
A 总分类帐 B 明细分类账 C 备查账 D 日记账
29登账发现会计员分配工资费时车间理员工资计入理费科目时采更正方法( B )
A划线更正法 B 红字更正法 C 补充登记法 D 需更正
30会计员记账时根记账证登记入账时误98写成89会计员查找该项错账时应采方法( B )
A 2法 B 9法 C 差数法 D 尾数法
31某会计员记账时应计入应收账款科目方4500元误计入贷方会计员查找该项错账时列方法中应采方法( A )
A 2法 B 9法 C 差数法 D 尾数法
32转账支票欠A公司货款50000元会计员编制记账证：记应收账款50000元贷记银行存款50000元审核已登记入账该记账证( C )
A没错误 B 错误更正法更正
C 错误红字更正法更正 D错误补充登记法更正
33列属账账核容( D )
A总账关账户余额核 B 总账明细账核
C 总账日记账核 D 会计帐簿记录原始证核
34 横线登记式明细账适登记( D )
A 材料采购 B 应收票 C 次性备金 D 理费
35外型特征分类固定资产明细账应采( B )
A订式账簿 B 卡片账簿 C 序时账簿 D 分类账簿
36结账前发现账簿记录文字数字错误记账证没错误应采更正方法( A )
A 划线更正法 B 补充登记法 C 红字更正法 D 差数法
37汇总记账证账务处理程序适( A )企业
A 规模较济业务较 B 规模较济业务较
C 规模较济业务 D 规模较济业务较
38 ( A )特点直接根记账证逐笔登记总分类账
A 记账证账务处理程序 B 科目汇总表账务处理程序
C 汇总记账证账务处理程序 D 栏式日记账账务处理程序
39企业采购原材料时开具银行承兑汇票发生手续费应计入（ C ）
A 存货成 B 销售费 C 财务费 D 理费
40企业支付银行承兑汇票手续费应入（ B ）
A理费 B 财务费 C 营业外支出 D 业务支出
41 列结算方式中适城适异（）
A 汇兑 B 委托收款 C 银行票 D 银行汇票
42企业现金清查程中发余现金未批准处理前应记现金账户贷记（ D ）账户
A 业务收入 B 营业外收入 C 应收款 D 应付款
43 短期股票投资长期股票投资会计处（ A ）
A 购入股票时投资成入账 B 期末安成市价孰低法计价
C 收现金股利全部作投资收益处理 D 实际权益调整投资账面价值
44甲企业辆运输汽车乙公司批原材料相交换汽车原价70000元已提折旧24000元原材料计税价格50000元增值税率17针该笔交易甲企业乙公司支付补价22000元次交易中甲企业换入原材料入账价值（ B ）元
A 46000 B 59500 C 68000 D 37500
45企业购买企业发行转换债券性质属（ A ）
A 混合投资 B 债权投资 C 股权投资 D 长期投资
46企业销售动产应交营业税应记科目（ B ）
A 产品销售税金附加 B 固定资产清理 C 业务支出 D 理费
47形资产摊销时应摊销价值计入（ C ）账户
A 形资产摊销货 B 期间费 C 理费 D 营业外支出
48分期付息债券应付利息核算账户（ A ）
A应付利息 B 应付款 C 预提费 D 应付债券—应计利息
49 列属会计差错项目（ D ）
A 账户分类计算错误 B 漏计已完成交易
C 应计项目递延项目期末未作调整 D 会计估计赖进行基础发生变化导致原估计需修订
50企业筹建期间发生列费中应作开办费核算( D )
A 筹备员工资 B 筹备员差旅费 C 企业注册登记费 D 建工程款利息
51 商业汇票付款期限长超( C )
A 9月 B 3月 C 6月 D 12月
52现金理制度关规定列支出应现金支付( B )
A 发放职工工资35000元 B 支付商品价款5000元
C 支付职工医疗费1000元 D 购买办公品500元
53存货价格持续涨情况期末存货账面价值存货计价方法( A )
A 先进先出法 B 进先出法 C 加权均法 D 移动均法
54企业购入股票时果支付价款中含已宣告发放尚未领取现金股利应部分股利记入账户( D )
A 短期投资 B 财务费 C 应付款 D 应收股利
55接受投资者缴付出资额超注册资差额会计应计入( B )
A 实收资 B 资公积 C 盈余公积 D 未分配利润
56企业发生列支出中规定现金支付（ ABC ）
A 支付职工王静差旅费3000元 B 支付银行承兑汇票手续费200元
C 支付李明报销医药费1500元 D 支付购置设备款6000元
E 支付采购材料款10000元
57 列项中应记入坏账准备账户贷方（ CE）
A 已发生坏账 B 转销坏账损失
C 规定提取坏账准备 D 销提坏账准备
E 收回确认转销坏账
58 低值易耗品摊销方法（ ABC ）
A 次摊销法 B 分期摊销法 C 五五摊销法 D 净价法 E 总价法
59列情况长期股权投资应采权益法核算（ ABCE ）
A持股率75 B 持股率40免投资董事会数成员
C 持股例投资方派出理员 D 持股例60现投资方正法进行清理整顿
E 投资合约规定投资方控制投资方
60 固定资产核算账户（ CDE ）
A 固定资产原值 B 固定资产净值 C 累计折旧 D 固定资产清理 E 固定资产原值
61列项目属财务费开支（ ABDE ）
A 利息支出 B 汇兑净损失 C 审计费 D 利息收入 E 金融机构手续费
62 属期间费容（ BCD ）
A 制造费 B 理费 C 财务费 D 营业费 E 摊费
63 法定意盈余公积途包括（ ABC ）
A 转增资 B 弥补亏损 C 分配股利 D 职工集体福利设施建设 E 职工发放抚血金
64资产负债表日非调整事项应会计报表附注中披露（ ABCD ）
A 非调整事项容 B 非调整事项财务状况影响
C非调整事项营成果影响 D 非调整事项法估计述影响原
E 非调整事项报告年度调整
65 期发生列项费损失影响企业期净利润( ABCD )
A 计提坏账准备 B 固定资产盘亏 C 交纳税 D 出包装物摊销价值
66列银行转账结算方式中属城结算( ACD )
A 银行票 B银行汇票 C 支票 D 委托银行收款
67采成变现净值孰低法变现净值低成确认存货跌价损失时涉科目（ CD ）
A 营业外支出 B 业务支出 C 理费 D 存货跌价准备
68 国会计准规定购买长期债券相关费计入( CD )科目
A 财务费 B 理费 C 投资收益 D 长期股权投资
69 会引起者权益总额发生变动( ACD )
A 提取盈余公积 B 投资者分配利润 C 资公积转增资 D 盈余公积弥补亏损
70 列属会计确认般原( BDE )
A 性 B 权责发生制 C 性 D 配原 E 划分资性支出收益性支出
71资产负债表中应收账款项目期末数包括( AB )
A 应收账款科目属相关明细科目期末方余额
B 预收账款科目属相关明细科目期末方余额
C 应收款 科目属相关明细科目期末方余额
D 预收账款 科目属相关明细科目期末方余额
E 应付账款 科目属相关明细科目期末方余额
72 列业务中引起企业利润增加( ACD )
A 收回已确认坏账 B 取债务重组收益
C 计提长期债卷投资利息 D 收供应单位违反合违约金
E 溢价发行股票收入溢价价款
73企业发行面值10万元5年期年利率lo％半年支付次利息债券批实际发行价格92620元果采直线法摊销半年应计财务费账户金额包括 ( CD )
A 利息费9262元 B 利息费4631元
C 利息费5000元 D 折价摊销738元 E 折价摊销1476元
74企业期末估计资产减值损失会计处理包括( CDE )
A 增加营业费 B 增加业务支出 C 增加理费 D 增加营业外支出 E 减少投资收益
75企业确认（金融）资产减值损失时贷记账户包括（ ABCDE ）
A 资公积—资公积 B 坏账准备 C 供出售金融资产（公允价值变动）
D 资产减值损失 E 持期投资简直准备
76列项中影响企业现金流量总额变动项目（ BCD ）
A 固定资产抵债 B 银行存款偿付应付账款 C 现款购买普通股票计划长期持
D 发行债券收现金 E 银行提取现金备
77列项业务应交税金中通营业税金附加账户核算（ ABCE ）
A 汽车制造厂销售汽车时缴纳消费税 B 酒店根营业额缴纳营业税
C 商业企业进口护肤品规定缴纳消费税 D 进口商品交纳增值税
E 根营业务期实际缴纳增值税计算缴纳城市维护建设税
78列项费应作营业费列支（ BC ）
A 业务招费 B 广告费 C 产片展览费 D形资产摊销 E 金融机构手续费
79列项中企业亏损弥补般途径（ BCD ）
A 资公积 B 盈余公积 C 税前利润 D 税利润 E投入资
80 列项中应计入财务费包括（ ABD ）
A 汇兑损失 B 利息支出 C 诉讼费 D购货单位享受现金折扣
81 列项中属会计核算方法（ ABD ）
A 复式记账 B 天审核会计证 C 建立会计机构配备会计员
D 设置会计科目账户 E 编制成预算
82 列会计等式正确（ ABCE ）
A 资产权益
B 资产负债+者权益+净收益
C 资产负债+者权益
D 资产者权益+负债
E 资产负债+者权益+（收入费）
83帐户济容分类列帐户中属资产类帐户（ CD ）
A 财务费 B 预提费 C 应收帐款 D 摊费 E 年利润
84银行存款余额调节表作调整银行存款账面余额原始证（）
85商业承兑汇票种商业信贴现果承兑期偿付贴现企业没责银行兑付（）
86直线法摊销实际利率法摊销应付债券期实际利息费均等：期应付利息期溢价摊销额：期应付利息+期折价摊销额（）
87采委托银行收款结算方式销售产品情况应收货款时作销售实现（）
88企业税利润应先投资者进行分配然提取法定盈余公积公益金（）
89 企业获固定资产支出属收益性支出（）
90 会计实务中带息应付票未偿付金额入账（）
91 采双倍余额递减法计提折f日折旧期限逐期递减（）
92 企业家银行开立基存款账户（）
93 外购商誉作形资产入账（）
94 商业折扣债权鼓励债务规定期限付款提供债务扣（）
95规模纳税企业具增值税专发票支付进项税额抵扣销项税（）
96 贯性原求会计体时期采相会计会计处理方式便会计期间会计信息较（）
97 财务会计企业外部信息者提供会计信息理会计企业部信息者提供会计信息（）
98会计确认计量求原：客观性相关性性贯性时性明晰性（）
99 体现修订性惯例求原：谨慎性重性实质重形式（）
100 超支企业单位现金收入中直接支付现金支出（）
101 出纳员需定期轮换（）
102 发讨债员公司少量签发空头支票（）
103 分期付款产品权已转移（）
104 企业出纳收现金根存入银行放保险柜（）
105 企业家银行分支机构开立般存款账户（）
106 行业提取坏账例样（）
107 企业会计直接存货盘盈盘亏作损益处理( )
108 企业发生款利息应作财务费处理（）
请您删容O(∩_∩)O谢谢2015年中央电期末复考试抄全电期末考试必备抄电考试必抄Many people have the same mixed feelings when planning a trip during Golden Week With heaps of time the sevenday Chinese请您删容O(∩_∩)O谢谢National Day holiday could be the best occasion to enjoy a destination However it can also be the easiest way to ruin how you feel about a place and you may become more fatigued after the holiday due to battling the large crowds During peak season a dream about a place can turn to nightmare without careful planning especially if you travel with children and older people As most Chinese people will take the holiday to visit domestic tourist destinations crowds and busy traffic are inevitable at most places Also to be expected are increasing transport and accommodation prices with the possibility that there will be no rooms available It is also common that you＇ ll wait in the line for one hour to get a ticket and another two hours at the site to only see a tiny bit of the place due to the crowds Last year 428 million tourists traveled in China over the weeklong holiday in October Traveling during this period is a matter that needs thorough preparation If you are short on time to plan the upcoming Golden Week it may not be a bad idea to avoid some of the most crowded places for now There is always a place so fascinating that everyone yearns for Arxan is a place like this The beauty of Arxan is everlasting regardless of the changing of four seasons Bestowed by nature its spectacular seasonal landscape and mountains are just beyond word Arxan is a crucial destination for the recommended travelling route China Inner Mongolia Arxan — Hailar — Manzhouli It is also the joint of the four prairies across the SinoMongolian border where people gravitate towards the exotic atmosphere mixed with Chinese Russian and Mongolia elements As a historic site for the Yitian Battle Arxan still embodies the spirit of Genghis Khan Walking into Arxan you will be amazed by a kaleidoscope of gorgeous colors all the year round the Spring azaleas blooming red in the snow the Summer sea wavering blue in the breeze the Autumn leaves painted in yellow covering volcanic traces and the Winter woods shining white on the vast alpine snowscape Hinggan League Arxan city is situated in the far eastern area of Inner Mongolia Autonomous Region Its full name Haren Arxan means hot holy water in the Mongolian language Arxan is a tourism city in the northern frontier with a blend of large forest grand prairies vast snowfield heaven lake cluster thermium as well as volcanic cluster It is a rare and unique ecotourism base filled with healthy sunshine clean air and unspoiled green Nestled close to the country＇s largest virgin forest and known for its spring and ecological environment Arxan is marveled at by many tourists as the purest land on earth You cannot miss out the Autumn of Arxan It is definitely the best with brightlycolored scenery full of emotions Autumn in the northern part of the country comes earlier than the South A September rain followed by the footprints of Autumn brings more colors to the once emerald green mountain and blooming grassland Shutterbugs flock to see for themselves the marvel of splendid colors around the mountains and waters many of whom have travel a long distance and even camp here only to capture a moment of the nature wonder The silver birch turns golden while the larch is still proudly green You will find yourself drowned in the intoxicating red of the wild fruits as well as the glamour of flowers in full blown And your heart will be lingering on the woods as it＇s time for the wild fruits to ripe The picturesque Arxan in Autumn is indeed a fairyland only exists in a dream that satisfies all your fantasies If it rains heavily on Saturday night some elderly Chinese will say it is because Zhinu or the Weaving Maid is crying on the day she met her husband Niulang or the Cowherd on the Milky Way Most Chinese remember being told this romantic tragedy when they were children on Qixi or the Seventh Night Festival which falls on the seventh day of the seventh lunar month which is usually in early August This year it falls on Saturday August 2 Folklore Story As the story goes once there was a cowherd Niulang who lived with his elder brother and sisterinlaw But she disliked and abused him and the boy was forced to leave home with only an old cow for company The cow however was a former god who had violated imperial rules and was sent to earth in bovine form One day the cow led Niulang to a lake where fairies took a bath on earth Among them was Zhinu the most beautiful fairy and a skilled seamstress The two fell in love at first sight and were soon married They had a son and daughter and their happy life was held up as an example for hundreds of years in China Yet in the eyes of the Jade Emperor the Supreme Deity in Taoism marriage between a mortal and fairy was strictly forbidden He ordered the heaven troop to catch Zhinu back Niulang grew desperate when he discovered Zhinu had been taken back to heaven Driven by Niulang＇s misery the cow told him to turn its hide into a pair of shoes after it died The magic shoes whisked Niulang who carried his two children in baskets strung from a shoulder pole off on a chase after the empress The pursuit enraged the empress who took her hairpin and slashed it across the sky creating the Milky Way which separated husband from wife But all was not lost as magpies moved by their love and devotion formed a bridge across the Milky Way to reunite the family Even the Jade Emperor was touched and allowed Niulang and Zhinu to meet once a year on the seventh night of the seventh month This is how Qixi came to be The festival can be traced back to the Han Dynasty (206 BCAD 220) Traditionally people would look up at the sky and find a bright star in the constellation Aquila as well as the star Vega which are identified as Niulang and Zhinu The two stars shine on opposite sides of the Milky Way Customs In bygone days Qixi was not only a special day for lovers but also for girls It is also known as the Begging for Skills Festival or Daughters＇ Festival In this day girls will throw a sewing needle into a bowl full of water on the night of Qixi as a test of embroidery skills If the needle floats on top of the water instead of sinking it proves the girl is a skilled embroiders Single women also pray for finding a good husband in the future And the newly married women pray to become pregnant quickly Tradition transformed The love story of Niulang and Zhinu and the Qixi Festival have been handed down for generations Yet these ancient traditions and customs are slowly dying out Many modern Chinese particularly youngsters seem to know more about St Valentine＇s Day on February 14 characterized by bouquets of roses chocolates and romantic candlelight dinners than they do about their homegrown day for lovers Even Qixi is nowadays referred to as the Chinese Valentine＇s Day More and more young Chinese people begin to celebrate this day in a very similar way as that in western countries Fewer people than ever will gaze at the heavens on Saturday to pick out the two stars shining bright on either side of the Milky Way that is if people even know on which day Qixi falls There are ready reminders dotted about in the form of big ads saying Sales on Chinese Valentine＇s Day in shops hotels and restaurants But few young women will mark the festival with their boyfriends or take part in traditional activities to pray for cleverness A largescale of exhibition on the Silk Road opened to the public in the National Museum on Thursday The exhibition displays more than 400 treasures from Shaanxi province Gansu province and 14 other regions It is largest scale exhibition that shows the history of the Silk Road in recent years As APEC is going on in Beijing the exhibit aims to show the world this brilliant section of history The Silk Road is a series of trade and cultural transmission routes that were central to cultural interaction through regions of the Asian continent It connected the West and East by linking traders merchants pilgrims monks soldiers nomads and urban dwellers from China and India to the Mediterranean Sea during various periods of time I met my dear hubby in 2009 the second year I was in my school and it was the first year when he came here We became colleagues And there was nothing special happening during that year He was just a kind and humble brother graduated from the same college as me But we did not know each other till he became my colleague and his office desk was just in front of me There was only a glass between us So actually we could see each other when we both look up But it is not the main reason that really draws us close How we become close to each other was something seems quite natural We went out to play badminton with other colleagues and we sometimes chatted for a while He is a man of few words but somehow sometimes will say something really humorous Then one day to my great surprise I found a pot of beautiful flower on my desk It was just the flower I had talked about with my colleague the other day and I thought it was her who put the flower there But the truth is not It was the humble guy sitting in front of me He just simply said well I caught sight of this flower and thought that it’s beautiful and you may like it I wonder why I was moved because of these simple words and present Maybe it is the sincerity and the true self that impress me I thanked him and some colleagues walked past my desk would appreciate the beautiful flower and they noticed that something romance happened there Then later on there were some little surprises once in a while Once there was something wrong with my drawer and I had complained about it unconsciously And he fixed it for me Then the other day he placed several pink diamond roses beside the flower with a piece of paper saying I love you more than I can say Diamond stands for marriage rose stand for love I hope you are mine become my wife You are the only girl who I really want to spend the rest of my life to stand by Although there were some grammar errors but I got what he meant He meant so clear and so direct And actually I accepted him some days earlier I was just waiting for him to break the ice So finally the common interests and the common understanding brought us together Some people say the relationship and the feeling will change after getting hitched You will find that love is no longer strong and there is always lack of passion and what’s worse you may find out many bad habits of your partner which never appear when you are first in love before the marriage It seems that many faults turn up after you truly living together and see each other’s face the moment you open your eyes in the early morning But after almost 4 years from now I do not feel any negative change in our relationship During all these years we know each other better and we become more tolerant about each other and I realize that if you really love a person you will accept his imperfect And what is the qualification of a good husband Once I was chatting with my colleague about this issue And one of the qualifications I thought was that he must be a good cook But to my surprise my colleague said that a good husband must be someone who makes big money What made her think so was quite beyond me Maybe I am not sophisticated enough and what I want is just simple life style The most enjoyable thing is that we go to the market to buy vegetables and other daily stuffs if we both have time Maybe he is a housebound husband and I love housebound man And there is another reason why We love going to the market That is because we sometimes will get some surprises The surprise is saving little fish which are disserted by the fish mongers Because these fish are swellfish Then we will collect them and set them free into the river Swellfish are lovely creature When they look like a little submarine when they are swimming in the water and look like a meat ball when you hold them in your hand And if they are scared they will swell and look like a little ball Every time we see them swim away and we feel their happiness of returning home and this also make us cherish life Maybe some will consider these behavior as something childish Well that is fine with us We love doing these together and feel happy that is what it is all about My dear hubby is a kind hearted man and he love animals just as I do I am lucky to have someone who can be both my intimated soul mate and my forever friend
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