小企业会计制度解析

1、2011年小企业会计制度解析 ( 徐州版 ) (Analysis of 2011, the accounting 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

2、 be transferred to the capital reserve, debit the subject, credited to the "capital reserve" subjects. title number: Qhx002719A, yeahB, wrongYour answer: A, the correct answer: A2, for long-term receivables, small enterprises should be based on the principle of time value of money, calcula

3、te the present value of long-term receivables for accounting treatment.title number: Qhx002723A, 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 lowe

4、r law measurement. title number: Qhx002710A, yeahB, wrongYour answer: A, the correct answer: A4, 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: Qhx002

5、722A, yeahB, wrongYour answer: A, the correct answer: A5, in the small business accounting system, the capital invested by investors can be changed at will. title number: Qhx002725A, yeahB, wrongRadio examination:1, "small business accounting system" called "not to raise funds outside

6、" refers to (). title number: 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 bor

7、rowing cost. title number: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: A3, a company's bad debt reserve balance o

8、f 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. Cash sho

9、rtage is found in cash checking, which 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 a

10、nswer: B5, a company's bad debt reserve balance of 10000 yuan, May write 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,

11、10000Your answer: B, the correct answer: 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

12、influence on the invested enterprisesD, 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 (suchas) and minus the sum of the sum of the final bal

13、ance of theinventory depreciation provision. title number: Qhx002692 see the answerA and "in transit goods""B, "materials""C, "low value consumable""D, "inventory goods""Your answer: ABCD, the correct answer: ABCD3, short term stock investm

14、ent should be accounted at actual cost, including () and other related costs. title number: Qhx002689 see the answerA and purchase priceB, taxC and handling feeD cash dividends declared but not yet receivedYour answer: ABC, the correct answer: ABC4, in the following items, should be included in the

15、"capital reserve" subject is (). title number: Qhx002697 see the answerA, capital premium incomeB, outstanding payablesC and surplus reserves extractedD and foreign currency capital conversion balanceYour answer: ABD, the correct answer: ABD5. The period expenses include (). title number:

16、Qhx002699 see the answerA and management feeB and manufacturing costsC and financial expensesD and sales expensesYour answer: ACD, the correct answer: ACDJudgment questions:1, when the investment enterprise has the control to the invested enterprise, it should adopt the cost method to calculate. tit

17、le number: Qhx002714B, wrongYour answer: B, the correct answer: B2. If there is a trade discount in the sale of goods, the partof the business discount should be deducted when the income is recognized. title number: Qhx002717A, yeahB, wrongYour answer: A, the correct answer: A3, "small business

18、 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: A, the correct answer: A4. The cash discount provided by the enterprise should be used to reduce t

19、he current income when it happens. title number: Qhx002721B, wrongYour answer: B, the correct answer: B5, "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 a

20、nswer: B, the correct answer: BRadio examination:1, a companyh olds a face value of 120 thousand yuan for a period of 3 months without interest commercial acceptance draft, the date of September 1st, on November 1, to the bank discount, discount rate of 6%, its discount interest is (). title number:

21、 Qhx002683A, 7200B, 2400C, 500D, 600Your answer: D, the correct answer: D2, a company inventory A product book cost 10 million yuan, have signed a contract 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

22、 be prepared for inventory (10000 yuan). title number: Qhx002685A, 3B, 5C, 2D, 0Your answer: A, the correct answer: A3, a company's bad debt reserve balance 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%,

23、the end of the year should be bad debt preparation () yuan. title number: Qhx002679A, 0B, 100000C, 200000D, 300000Your answer: C, the correct answer: C4, some small businesses selling goods and services in the 2009 annual income is 20 million yuan, bills receivable at the beginning of the period amo

24、unted 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 balance of 3 million yuan; accounts receivable in advance at the beginning of the period amounted to 1 million yuan, the final balance for 1 mi

25、llion 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 enterprise in the 2009 annual cash flow statement should be (RMB) million yuan. title number: Qhx002672A, 2140B, 2000C, 2020D, 2080Your answer: A,

26、the correct answer: A5. The following conditions do not belong to the starting point of the capitalization of the borrowing cost. title number: Qhx002681A, approved by board of directors or manager (factory director)B, borrowing costs have occurredC, purchase and construction activities have already

27、 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 items has (). title number: Qhx002704 see the answerA, bank depositsB, bank draft depositC and other depositsD, cash equivalentYour answer: ABCD

28、, the correct answer: ABCD2. 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 correct answer: ACD3, the small enterprise accounting system stipulates that the basic acc

29、ounting statements must be filled with (). title number: Qhx002690 see the answerA, balance sheetB and profit statementC and cash flow statementD and payable value added tax listYour answer: AB, the correct answer: AB4, in the following items, should be included in the "capital reserve" su

30、bject is ().title number: Qhx002697 see the answerA, capital premium incomeB, outstanding payablesC and surplus reserves extractedD and foreign currency capital conversion balanceYour answer: ABD, the correct answer: ABD5. The scope of application of equity method in long-term investment is (). titl

31、e 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, no control over invested enterprisesYour answer: ABC, the correct answer: ABCJudgment questions:1, the small enterpr

32、ise accounting system stipulates that the stock dividends obtained during the period of holding shares should be dealt with accounting. title number: Qhx002709A, yeahB, wrongYour answer: B, the correct answer: Bequitytitle2, assets refers to the enterprise in the past transactions, matters formed, o

33、wned or controlled by the enterprise, is expected to bring future economic benefits of resources.number: Qhx002713A, yeahB, wrongYour answer: A, the correct answer: A3, "small business accounting system" provisions could be used or allowance for the direct write off method of accounting fo

34、r bad debt losses. title number: Qhx002711A, yeahB, wrongYour answer: B, the correct answer: B4, financial accounting report consists of accountingstatements and accounting statements notes. title number: Qhx002707A, yeahB, wrongYour answer: A, the correct answer: A5, for long-term receivables, smal

35、l 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, wrongYour answer: B, the correct answer: BRadio examination:1. The compilation of the statement of cash flow in the ac

36、counting system for small enterprises. title number: 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: A2. The following changes can c

37、ause the total amount of owner's equity to change. title number: Qhx002674A, increase capital by capital reserveB to make up for losses with surplus reservesC payment of declared cash dividends to shareholdersD and seasoned equity offeringsYour answer: D, the correct answer: D3, fixed assets for

38、 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. title number: Qhx002680A and the value of assets to be transferred"B, "capital reserve""C, defer

39、red assets"D and surplus reserve"Your 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 annual sum method is used to calculate the depreciation amount of second years

40、(RMB). title number: Qhx002686A, 60000C, 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:Qhx002681A, approved by board of directors or manager (factory director)B, borrowing co

41、sts 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 accounting system for small enterprises do not need to make the following impairment prepar

42、ations. 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 changes may cause the total amount of retained earnings of enterprises to change. title

43、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" item in the balance sheet should be basedon the final balance of the subjects,

44、Write down the amount after deducting the final balance of the inventory value decline preparation. title number: Qhx002692 see the answerA and "in transit goods""C, "low value consumable""D, "inventory goods""Your answer: ABCD, the correct answer: ABCD4,

45、 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 answer: ABD5. The method of depreciati

46、on 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 accounting system, the capital invested

47、 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 subject, credited to the "cap

48、ital 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 accounting. title numb

49、er: 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: A, the cor

50、rect answer: Abe used5. The cash discount provided by the enterprise should 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 amount deduc

51、ted 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: Qhx002667A,

52、 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 company's bad debt reserve balance of 200000 yuan at the beginning of the year, the y

53、ear-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 establishment, the

54、 accounting system for small enterprises changed to various expenses during the period of establishment, which should be included in the managemente xpenses. title number: Qhx002682A, production and management within five months from the beginning of the monthB, production and managementw ithin one

55、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 donations. The small enterprise accounting system stipulates that the fixed asset