通信设备综合会计笔试题.doc

通信设备综合会计笔试题选择题1:总分类账户与明细分类账户的区别在于A.登记账簿的原始凭证不同B.登记账簿的记账凭证不同C.反映经济内容的详细程度不同D.反映经济业务的内容不同2:用于指导和规范财务会计核算的是A.公认会计准则B.独立审计准则C.会计假设D.会计的基本方法和程序3:现代审计实务中，最能体现审计评价职能的是A.财务审计B.财政审计C.经济效益审计D.财经法纪审计4:假设某企业每年耗用甲材料18000公斤，每次订货成本为1000元，平均每公斤材料的年储存成本为1元，则全年存货成本至少是A.6000元B.3000元C.8000元D.4000元5:在会计原则中，要求企业在不同会计期间前后各期可比的原则是A.有用性原则B.可比性原则C.配比原则D.一贯性原则6:注册会计师对固有风险和控制风险的估计水平与所需审计证据的数量A.不存在关系B.呈同向变动关系C.呈反向变动关系D.呈比例变动关系7:会计凭证划分为原始凭证和记账凭证两大类的依据是A.凭证填制的时间B.凭证填制的方法C.凭证填制的程序和用途D.凭证反映的经济内容8:我国在1982年的宪法中明确规定在国务院设立A.审计署B.国家审计委员会C.国家审计局D.证监会9:企业年度会计报表的保管期限是A.15年B.25年C.永久D.10年10:若固定性制造费用标准分配率为2元/小时，当月相关数据如下：实际工时5000小时，标准工时4800小时，预计应完成的总工时为5600小时，则固定性制造费用的生产能力利用差异为A.不利差异1200元B.有利差异400元C.有利差异1200元D.不利差异400元11:会计制度设计的协调性原则是指A.会计制度设计程序必须与企业现状相协调B.会计制度设计内容必须与国际惯例相协调C.会计制度设计方法必须与会计准则相协调D.会计制度设计依据必须与会计方法相协调12:在编制合并会计报表时，下列经济业务事项应当通过抵消方法来消除其对个别会计报表影响的是A.企业集团所属个别企业内部经济业务事项B.企业集团外部经济业务事项C.企业集团所属间内部经济业务事项D.集团内部与外部之间的经济业务事项13:企业价值型管理的实质内涵是()。A.人的价值实现B.商品价值的实现C.现金流量管理D.账面价值的实现14:流动比率大于1时，流动资产与流动负债同额的增加，会使流动比率A.降低B.提高C.不变D.提高，有时降低15:下列成本中不会构成企业实际支出的是A.差别成本B.边际成本C.沉没成本D.机会成本16:企业合并包括()。A.吸收合并、买卖合并和控股合并B.吸收合并、新设合并和控股合并C.吸收合并和控股合并D.吸收合并和新设合并简答题17:公司1997年10月乙产品生产耗用直接材料89148元，发生工资费用45078元。另外，发生修复乙产品的修复费用为：直接材料386元，工资费用118元。在产品加工程度达到50%时，发现8件不可修复废品，残料已回收入库，估计残值为40元，应收赔款300元。月末完工乙产品740件，在产品126件，加工程度达60%。康达公司的原材料是在生产开始时一次投入的，工费随加工进度发生。要求：(1)计算不可修复废品的生产成本;(2)计算废品的报废损失;(3)计算废品的净损失。(以上计算均应列出算式)18:名词解释：收入19:名词解释：股权投资差额20:简述上市公司信息披露应遵循哪些原则?21:由于企业的经营性质不同，经营规模各异，因而对固定资产的确认标准也不完全相同。各企业可根据会计制度的规定、结合自身经营管理的需要确定，并编制“固定资产目录”。Communications equipment integrated accounting examination questionsChoice 1: general ledger and subsidiary ledger account is the difference betweenThe original certificate of different A. registration booksB. register books of the different accounting vouchersC. reflect the economic content varying levels of detailD. reflect the content of economic business of different2: used to guide and regulate the financial accounting isA. generally accepted accounting principlesB. independent auditing standardsC. accounting assumptionD. basic accounting methods and procedures3: modern auditing practice, most can manifest the audit evaluation function isA. financial auditB. financial auditC. economic benefit auditD. financial and economic audit4: assume a firm an annual consumption of 18000 kilograms of material, each order cost is 1000 yuan, average every kilograms of material storage cost is 1 yuan, the annual cost of inventory is at leastThe A.6000 elementThe B.3000 elementThe C.8000 elementThe D.4000 element5: in accounting principles, requirements of enterprises in different accounting periods before and after the period of comparable principlesA. usefulness principleB. comparability principleC. matching principleD. consistency principle6: CPA to the inherent risk and control risk estimates and the required quantity of audit evidenceA. does not exist betweenB. changes in same directionC. are inversely related toD. proportional relation7: accounting voucher divided into /post/173.html original documents and accounting vouchers two categories are based onA. voucher filing timeB. voucher filing methodC. voucher filing procedures and usesD. documents reflect the economic content8: in 1982 China s constitution stipulates clearly established in the State CouncilA. auditB. National Audit CommitteeC. National Audit OfficeD. the SFC9: corporate annual accounting statements of the custody period isA.15B.25C. permanentlyD.1010: if fixed manufacturing cost standard distribution rate is 2 yuan / hour, the relevant data are as follows: the actual hours 5000 hours, standard working hours 4800 hours, it is expected to be completed the total for 5600 hours, then fixed manufacturing cost of capacity utilization differencesA. unfavorable difference 1200 yuanB. favorable difference 400 yuanC. favorable difference 1200 yuanD. unfavorable difference 400 yuan11: accounting system design refers to the principle of coordinationA. accounting system design procedures must be coordinated and company current situationB. accounting system design must be coordinated with international conventionsC. design of accounting system and accounting standards coordination method must beDesign of accounting system based on D. must and methods of accounting coordination12: in preparing consolidated financial statements, the following economic and business transactions shall by offsetting method to eliminate the influence of individual accounting statements isA. group place belongs to individual enterprises internal economic and business transactionsB. group external economic and business transactionsC. enterprise group internal economic and business transactionsD. group between interior and exterior economic and business transactions13: enterprise value management essence is ( ).The A. value realizationB. implementation of commodity valueC. cash flow managementD. book value realization14: flow ratio is greater than 1, the current assets and current liabilities with the increase of volume, will make the flow ratioReduction of A.B. improveC. invariantD. increases, sometimes reduced15: the following cost does not enterprise of actual expenses isA. differential costB. marginal costC. sunk costD. opportunity cost16: merger includes ( ).A. merger, deal with and share mergingB. merger, a consolidation and consolidationC. merger and consolidationD. absorption and merger by new establishmentShort answer questions17: Anaconda Co in 1997 October ethylene production direct material consumed 89148 yuan, wage costs 45078 yuan. In addition, repair B product repair costs for direct material: 386 yuan, 118 yuan of salary cost. In the product processing rate reached 50%, and found that the 8 pieces cant repair scrap, scrap has a recycling storage, estimated residual value is 40 yuan, 300 yuan of receivable claim. Be completed late B 740 products, products in 126, the degree of processing up to 60%. Anaconda Co is the raw material in the production at the beginning of one input, the fee sche