20xx年小企业会计制度解析

1、20XX年小企业会计制度解析（徐州版）（Analysis of 2011, theaccounting system of small enterprises (Xuzhou version)Small enterprise accounting system analysis classroom practiceJudgment questions:1, if a small enterprise is unable to pay the payable accounts or the payable by other units, it should be transferred capi

2、tal reserve, debit the subject, credited to the capital reserve subjects. title number: Qhx002719to theA, yeahB, wrongYour answer: A, the correct answer: A2, for long-term receivables, small enterprises should on the principle of time value of money, calculate the value of long-term receivables for

3、accounting treatment. title number: Qhx002723be basedpresentA, yeahB, wrongYour answer: B, the correct answer: B3, small business accounting system stipulates short-terminvestment end valuation, using the total cost and the total market value of the lower law measurement. title number: Qhx002710A, y

4、eahB, wrongYour answer: A, the correct answer: A 4, small enterprise accounting system stipulates that small enterprises should follow the principle of reasonable division of income expenditure and capital expenditure when accounting. title number: Qhx002722A, yeahB, wrongYour answer: A, the correct

5、 answer: A 5, in the small business accounting system, the capital invested by investors can be changed at will. title number: Qhx002725A, yeahB, wrongYour answer: B, the correct answer: BRadio examination:1, small business accounting system called not to raise funds outside refers to (). title numb

6、er: Qhx002668A, do not borrow money from banksB, not borrowing from other unitsC, non public offering of stocks or bondsD, no investmentYour answer: C, the correct answer: C2. The following conditions do not belong to the starting point of the capitalization of the borrowing cost. title number: Qhx0

7、02681A, approved by board of directors or manager (factory director)B, borrowing costs have occurredC, purchase and construction activities have already begunD, asset spending has occurredYour answer: A, the correct answer: A3, a companys bad debt reserve balance of 200000 yuan at the beginning of t

8、he year, the year-end accounts receivable balance of 40 million yuan, bad debt preparation rate of 1%, the end of the year should be bad debt preparation () yuan. title number: Qhx002679A, 0B, 100000C, 200000D, 300000Your answer: C, the correct answer: C4. Cash shortage is found in cash checking, wh

9、ich belongs to the part that should be compensated by the responsible person, and should be debited (). title number: Qhx002669A and out of pocket expensesB and other receivablesC and management feeD, pending disposal of property damageYour answer: B, the correct answer: B 5, a companys bad debt res

10、erve balance of 10000 yuan, Maywrite off bad debt 15000 yuan, year-end accounts receivable balance of 2 million yuan, bad debt preparation rate of 1%, the end ofthe year should be bad debt preparation () yuan. title number: Qhx002684A, 15000B, 25000C, 20000D, 10000Your answer: B, the correct answer:

11、 BA multiple-choice question:1. The scope of application of equity method in long-term equity investment is (). title number: Qhx002705 see the answerA has control over the invested enterprisesB has the common control over the invested enterpriseC has a great influence on the invested enterprisesD,

12、no control over invested enterprisesYour answer: ABC, the correct answer: ABC2, the inventory project in the balance sheet should be based on the total balance of the final balance of the items (such as) and minus the sum of the sum of the final balance of theinventory depreciation provision. title

13、number: Qhx002692 see the answerA and in transit goodsB, materialsC, low value consumableD, inventory goodsYour answer: ABCD, the correct answer: ABCD3, short term stock investment should be accounted at actual cost, including () and other related costs. title number: Qhx002689 see the answerA and p

14、urchase priceB, taxC and handling feeD cash dividends declared but not yet receivedYour answer: ABC, the correct answer: ABC 4, in the following items, should be included in the capital reserve subject is (). title number: Qhx002697 see the answerA, capital premium incomeB, outstanding payablesC and

15、 surplus reserves extractedD and foreign currency capital conversion balanceYour answer: ABD, the correct answer: ABD5. The period expenses include (). title number: Qhx002699 see the answerA and management feeB and manufacturing costsC and financial expensesD and sales expensesYour answer: ACD, the

16、 correct answer: ACDJudgment questions:1, when the investment enterprise has the control to the invested enterprise, it should adopt the cost method to calculate. title number: Qhx002714B, wrongYour answer: B, the correct answer: B2. If there is a trade discount in the sale of goods, the partof the

17、business discount should be deducted whenthe income is recognized. title number: Qhx002717A, yeahB, wrongYour answer: A, the correct answer: A3, small business accounting system stipulates short-term investment end valuation, using the total cost and the total market value of the lower law measureme

18、nt. title number: Qhx002710A, yeahB, wrongYour answer: A, the correct answer: A4. The cash discount provided by the enterprise should be used to reduce the current income when it happens. title number: Qhx002721A, yeahB, wrongYour answer: B, the correct answer: B5, small business accounting system p

19、rovisions could be used or allowance for the direct write off method of accounting for bad debt losses. title number: Qhx002711A, yeahB, wrongYour answer: B, the correct answer: BRadio examination:1, a companyholds a face value of 120 thousand yuan for a period of 3 months without interest commercia

20、l acceptance draft, the date of September 1st, on November 1, to the bank discount, discount rate of 6%, its discount interest is (). title number: Qhx002683A, 7200B, 2400C, 500D, 600Your answer: D, the correct answer: D2, a companyinventory A product book cost 10 million yuan, have signed a contrac

21、t with B company, the contract price of 10 million 20 thousand yuan, estimated sales costs 50 thousand yuan, the end of the inventory value should be prepared for inventory (10000 yuan). title number: Qhx002685A, 3B, 5C, 2D, 0Your answer: A, the correct answer: A3, a companys bad debt reserve balanc

22、e of 200000 yuan at the beginning of the year, the year-end accounts receivable balance of 40 million yuan, bad debt preparation rate of 1%, the end of the year should be bad debt preparation () yuan. title number: Qhx002679A, 0B, 100000C, 200000D, 300000Your answer: C, the correct answer: C4, somes

23、mall businesses selling goods and services in the 2009 annual income is 20 million yuan, bills receivable at the beginning of the period amounted to 400 thousand yuan, the final balance of 600 thousand yuan; accounts receivable at the beginning of the period amounted to 4 million yuan, the final bal

24、ance of 3 million yuan; accounts receivable in advance at the beginning of the period amounted to 1 million yuan, the final balance for 1 million 600 thousand yuan. Assuming that other factors are not considered, the amount of cash received from the sale of goods and services provided by the enterpr

25、ise in the 2009 annual cash flow statement should be (RMB) million yuan. title number: Qhx002672A, 2140B, 2000C, 2020D, 2080Your answer: A, the correct answer: A 5. The following conditions do not belong to the starting point of the capitalization of the borrowing cost. title number: Qhx002681A, app

26、roved by board of directors or manager (factory director)B, borrowing costs have occurredC, purchase and construction activities have already begunD, asset spending has occurredYour answer: A, the correct answer: AA multiple-choice question:1. The cash in the cash flow statement of the following ite

27、ms has (). title number: Qhx002704 see the answerA, bank depositsB, bank draft depositC and other depositsD, cash equivalentYour answer: ABCD, the correct answer: ABCD2. The period expenses include (). title number: Qhx002699 see the answerA and management feeB and manufacturing costsC and financial

28、 expensesD and sales expensesYour answer: ACD, the correct answer: ACD3, the small enterprise accounting system stipulates that the basic accounting statements must be filled with (). title number: Qhx002690 see the answerA, balance sheetB and profit statementC and cash flow statementD and payable v

29、alue added tax listYour answer: AB, the correct answer: AB4, in the following items, should be included in the capital reserve subject is ().title number: Qhx002697 see the answerA, capital premium incomeB, outstanding payablesC and surplus reserves extractedD and foreign currency capital conversion

30、 balanceYour answer: ABD, the correct answer: ABD5. The scope of application of equity method in long-term equity investment is (). title number: Qhx002705 see the answerA has control over the invested enterprisesB has the common control over the invested enterpriseC has a great influence on the inv

31、ested enterprisesD, no control over invested enterprisesYour answer: ABC, the correct answer: ABCJudgment questions:1, the small enterprise accounting system stipulates that the stock dividends obtained during the period of holding shares should be dealt with accounting. title number: Qhx002709A, ye

32、ahB, wrongYour answer: B, the correct answer: B2, assets refers to the enterprise in the past transactions, matters formed, owned or controlled by the enterprise, is expected to bring future economic benefits of resources. titlenumber: Qhx002713A, yeahB, wrongYour answer: A, the correct answer: A3,

33、small business accounting system provisions could be used or allowance for the direct write off method of accounting for bad debt losses. title number: Qhx002711A, yeahB, wrongYour answer: B, the correct answer: B4, financial accounting report consists of accounting statements and accounting stateme

34、nts notes. title number: Qhx002707A, yeahB, wrongYour answer: A, the correct answer: A5, for long-term receivables, small enterprises should be based on the principle of time value of money, calculate the present value of long-term receivables for accounting treatment.title number: Qhx002723A, yeahB

35、, wrongYour answer: B, the correct answer: BRadio examination:1. The compilation of the statement of cash flow in the accounting system for small enterprises. title number: Qhx002667A, no mandatory requirementsB, as the basic reportC, mandatory requirementsD, the medium term accounting does not make

36、 mandatory requirements, the annual must be completedYour answer: A, the correct answer: A2. The following changes can cause the total amount of owners equity to change. title number: Qhx002674A, increase capital by capital reserveB to make up for losses with surplus reservesC payment of declared ca

37、sh dividends to shareholdersD and seasoned equity offeringsYour answer: D, the correct answer: D3, fixed assets for donations. The small enterprise accounting system stipulates that the fixed assets should be debited according to the determined value, and the credit () subjects should be credited. t

38、itle number: Qhx002680A and the value of assets to be transferredB, capital reserveC, deferred assetsD and surplus reserveYour answer: A, the correct answer: A4, the original price of a device is 190000 yuan, the expected net salvage value is 10000 yuan, the expected service life is5 years, and the

39、annual sum method is used to calculate the depreciation amount of second years (RMB). title number: Qhx002686A, 60000B, 36000C, 24000D, 48000Your answer: D, the correct answer: D5. The following conditions do not belong to the starting point of the capitalization of the borrowing cost. title number:

40、 Qhx002681A, approved by board of directors or manager (factory director)B, borrowing costs have occurredC, purchase and construction activities have already begunD, asset spending has occurredYour answer: A, the correct answer: AA multiple-choice question:1. Small enterprises that implement the acc

41、ounting system for small enterprises do not need to make the following impairment preparations. title number: Qhx002688 see the answerA and bad debt reserveC, long term investment reduction preparationD, provision for impairment of fixed assetsYour answer: CD, the correct answer: CD2. The following

42、changes maycause the total amount of retained earnings of enterprises to change. title number: Qhx002694 see the answerA, net profit for the yearB and withdrawal of legal surplus reserveC, distribute profits to investorsD and surplus surplusYour answer: AC, the correct answer: AC3, the inventory ite

43、m in the balance sheet should be based on the final balance of the subjects,Write down the amount after deducting the final balance of the inventory value decline preparation. title number: Qhx002692 see the answerA and in transit goodsB, materialsC, low value consumableD, inventory goodsYour answer

44、: ABCD, the correct answer: ABCD4, the following is not the income is (). title number: Qhx002706 see the answerA, net income from the transfer of fixed assetsB, net income from transfer of intangible assetsC, rental income of fixed assetsD, debt restructuring gainsYour answer: ABD, the correct answ

45、er: ABD5. The method of depreciation of fixed assets has (). title number: Qhx002696 see the answerA and annual average methodB and workload methodSummation of C and yearsD and double declining balance methodYour answer: ABCD, the correct answer: ABCDJudgment questions:1, in the small business accou

46、nting system, the capital invested by investors can be changed at will. title number: Qhx002725A, yeahB, wrongYour answer: B, the correct answer: B2, if a small enterprise is unable to pay the payable accounts or the payable by other units, it should be transferred to the capital reserve, debit the

47、subject, credited to the capital reserve subjects. title number: Qhx002719A, yeahB, wrongYour answer: A, the correct answer: A3, small enterprise accounting system stipulates that small enterprises should follow the principle of reasonable division of income expenditure and capital expenditure when

48、accounting. title number: Qhx002722A, yeahB, wrongYour answer: A, the correct answer: A4, small business accounting system stipulates short-term investment end valuation, using the total cost and the total market value of the lower law measurement. title number: Qhx002710A, yeahB, wrongYour answer:

49、A, the correct answer: A5. The cash discount provided by the enterprise should be used to reduce the current income when it happens. title number: Qhx002721A, yeahB, wrongYour answer: B, the correct answer: BRadio examination: 1. The actual cost of the stock purchased with cash is determined by the

50、amount deducted from the total price paid. title number: Qhx002670A cash dividends declared but not yet receivedB and stock priceC, taxD and handling feeYour answer: A, the correct answer: A2. The compilation of the statement of cash flow in the accounting system for small enterprises. title number:

51、 Qhx002667A, no mandatory requirementsB, as the basic reportC, mandatory requirementsD, the medium term accounting does not make mandatory requirements, the annual must be completedYour answer: A, the correct answer: A3, a companys bad debt reserve balance of 200000 yuan at the beginning of the year

52、, the year-end accounts receivable balance of 40 million yuan, bad debt preparation rate of 1%, the end of the year should be bad debt preparation () yuan. title number: Qhx002679A, 0B, 100000C, 200000D, 300000Your answer: C, the correct answer: C4. On the amortization of the expenses of establishme

53、nt, the accounting system for small enterprises changed to various expenses during the period of establishment, which should be included in the managementexpenses. title number: Qhx002682A, production and management within five months from the beginning of the monthB, production and managementwithin one year from the beginning of the monthC, production and management within three months from the beginning of the monthD, production and operation of the month from the beginningYour answer: D, the correct answer: D5, fixed assets for donat