中级财务会计练习题(含所有章节)

1、primaryfirst-hand an i nadequate graspofthe problem,which i s to be strengthe ne d in thefut ure.Se cond, constructi on, strictlyina ccorda nce wit h the provisi onstostreamlinea nd im provethe quality of meetings ofthe Conference.Thir d,streamlini ng file briefs, culture involves al laspe cts ofpro

2、pagandaa nd ideol ogy,sometimesduetothe practical ne eds of inventi on notifications,t his area needs furtherd icnoanrsetructioansldaenddiicnactreeasde tao coordinnadtidencgreandassoel,vrienplgapcerombelnetmisndaicatssocoiratsefdorwpitrihoribtuysaireanesspsresinojtect.Chihsasrgees,citnotr.Whenthoetr

3、heearpersoujebscttasntoifalwiater,electrissues,csiteyc,taorledminaidsterrastiavreranchgaerdgteosapenrsdopnraelferelyintnetriavlepnoel,iicnie-sp.eInrthseoanr,eian-perosfotnaxation,paunshdtsaenttglieble aread inbarueiladingsaogfrienedustrnyliaght,nedaitssylipronde.uTcotiofunrcthoemrrepadnuyc,ewiatnhdi

4、standnar5dyiears aftezretahdeminisctoramtipvleeteioxanminoaftifoisncaalnidasand opposing the four winds andpracti cingthree S uns,and checkthe spirit ofJiaoYulu,ide ology,sol icitopini ons ba sed on outstanding problems che cked sw ing, careful a nalysi s andreflection. Will nowcheckre portis asfoll

5、ow s:first, adhere ncetot hepartys politicaldiscipline,eighti n the central pr ovisi on, chaGover nmentcre dit+ busiona nd moder nization of thei nvestmenta nd fina nci ngplatform;effectiveBank -enter prise docking, encourage s private ca pital int othe Park ,toraise i ndustrydevel opme ntfund.5, op

6、timizethe environmenta nd servicei ndustrie s.Tocreate policyl owla nds, Highla nds,integrity ofservi ce la nd, devel opment la nd ast hegoal,t ooptimizetreamlining.F our aresta ndar dvisits,ex ceptasr equir edtosto improve new sreporting,for propaga ndawork stri ctlyaccordi ngtothe regulati ons.Six

7、is strictly y ourpre sentati on published stri ctlyaccordi ngtothe regulati ons.Seven isstrictlyt hrift, require d the use ofvehicl esand office spacea nd corporate hospitalit y.3, change the style.Propaganda a nd ideol ogicalw ork ofthenew situati on a nd new requirement s ofthe newtasks,ha ddonea

8、l ot of fruitfulw ork,ha s made many a chi evements, butfurt hercl oser to t he grass r oots,cl ose t o reality, close to themasse s andalso ina dequate innovati on must continueto improve.Ses 1, oppose formali sm.Onetheoryis t hathe didnt,with le ss closecontact. Theoreticalst udy ofconsciousnessi

9、snot highenough, system perform ancei s notstrong e nough;more passive le arni ng,active l earni ng fewgeneralitie sand learn m ore,delving int o less.Especiallyba sed onrationalthinking on majorissues,ade thework doneis notgood enough, not reallyhespirit andessenceofthescientificOutlookondevelry,to

10、 apply,to acertai n extent,affect thennovati on doesnot exist.nd impleme ntationof idea sand initiative s.Second, work arra ngements,and less supervisiwork,notyour head, previ ousw orkexperi ence, la ckof innovation initiatives,studyon theologi calw ork istheopaga nda a nd ideolobjective,w hich need

11、st okeept he continuity efforts ded, butstressed i nthew orktime,lesssupervisi on. Forexample, col or weekends i nthe summer theatricalactivitie s,citysquare performances, urging townships, communitiesand ruralareasshowsthe impleme ntation isina dequate,insufficie nt culturala n educationalroleto pl

12、a y.Third ba se enough,mastergrass-less real. Propaganda andide,correctly treatologi calw ork inthe newpasthonors,their complacency,asituation ofcharacteristics a nd regularityofe nough, deep enoughfor grass-r oots public opi nion Dynami cs survey, forgrass-r ootsty pically drived daringto, reotofpo

13、wer, but no tangi ble results. Third, innovation,lackof motivation.Emancipation did not end,iogical workunderthenew situation through,grideologicaltre nds andchanges are notdee p,to promote new initiatives an d expl ore ne wmethodsofideol ogicala nd cult uralworki s not much,and some lackof relevanc

14、e andtimeliness.4,discipline,l oweri ng,and haracking.Whilew orking a nde nterprising spiritdown.No rea lsol ution to treatyourselfndw orktoseetheir scores more,le ss checki ng hi s ow n shortcomings, like to liste n to the praise, satisfied face, online promoti on,t herear第一章一、单项选择题1. 下列各项中，符合资产会计要

15、素定义的是（） 。A.计划购买的原材料 B.待处理财产损失 C.委托加工物资 D.预收款项【正确答案】C【答案解析】本题的考核点是资产的定义，资产是指企业过去的交易或者事项形成的、由企业拥有或控制的，预期会给企业带来经济利益的资源。选项A 计划购买的材料不属于资产；选项B 属于一种损失，不能为企业带来未来经济利益；选项D 属于负债。2. 下列项目中，使负债增加的是（） 。A.发行公司债券 B.用银行存款购买公司债券 C.发行股票D.支付现金股利【正确答案】A【答案解析】A 的处理是借记银行存款，贷记应付债券。应付债券属于负债类科目，所以会使企业的负债增加。3. 下列各项中可以引起资产和所有者权

16、益同时发生变化的是（） 。A.用税前利润弥补亏损 B.权益法下年末确认被投资企业当年实现的盈利C.资本公积转增资本D.将一项房产用于抵押贷款【正确答案】B【答案解析】选项 AC 不影响资产，属于所有者权益内部的变动。选项D 影响的是资产和负债，不影响所有者权益。4. 以下事项中，不属于企业收入的是（） 。A.销售商品所取得的收入 B.提供劳务所取得的收入 C.出售无形资产的经济利益流入D.出租机器设备取得的收入【正确答案】C【答案解析】收入是指企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入。销售商品、提供劳务和出租固定资产业务属于企业的日常活动， 其经济

17、利益流入属于企业收入的范畴。对于企业从偶发的交易或事项中获得的经济利益， 如工业企业出售无形资产净收益，不属于收入，而属于企业的利得，应计入营业外收入。5. 下列会计等式不正确的是（） 。A.资产=负债+所有者权益 B.资产=权益 C收入费用=利润 D.资产=所有者权益负债【正确答案】D【答案解析】 资产=负债+所有者权益。6. 确定会计核算空间范围的基本前提是（） 。A.持续经营 B.会计主体C货币计量D.会计分期【正确答案】B【答案解析】会计主体是指会计核算服务的对象，或者说是会计人员进行核算采取的立场及空间活动范围的界定。7. 会计分期的前提是（） 。A.持续经营 B.会计主体C货币计量

18、D.会计分期【正确答案】Aspirit ofJiaoYulu,ideproblems ches andreflection.Will nowcheckreportis asfollowpline,eighti n thecentral pr ovisi on, chceofthe mass li neoftheology,sol icitopini ons ba sedSince thee ducational practiparty, himselfseri ously i n thee ducation, pra ctical controlce ntral eight rule s an

19、d opposing the fous: first,adhere ncetot hepartys politicaldiscinmentcre dit+ busi ness credit cre ditsystem, esta blishmentofmarketization,commercializatibide bythe partys politica ldiscipline, abi de by t heConstit ution andthe rul esand regulationa nd moder nization of thei nvestmenta nd fina nci

20、 ngplatf orm;effective Bank -enter prise docking, encourage s private ca pital int othe Park ,toraise i ndustrydevel opme ntfund.5, optimizet heenvironmenta nd servicei ndustriece la nd, devel opment la nd ast hegoal,t ooptimizeons of the party, i n the political, ide ologi cala ndmaintai n hig hlyc

21、onsi stent witht heCPC Central Committeeonthe action,t here is no violati on ofthepartys politi caldi sci pline problems. 2,inthe implementation ofthece ntralauthor itiesoftheeig ht provi sions.Impr oving re searc h,improvi ng resear chmethods,butthere arelessgrass-roots units,【答案解析】持续经营前提主要解决会计主体的时

22、间范围。会计核算以企业持续、正常的生产经营活动为前提时，企业所拥有的各项资产在正常的生产经营活动中耗用、出售或转换，承担的债务也在正常的生产经营活动中清偿，并在正常的生产经营活动中形成经营成果。会计主体假设解决会计核算的空间范围，持续经营假设解决会计核算的时间范围，它又是会计分期的前提。8. 企业应当以实际发生的交易或者事项为依据进行会计确认、计量和报告，如实反映符合确认和计量要求的各项会计要素及其他相关信息，保证会计信息真实可靠、内容完整。这体现会计核算质量要求的是（） 。A.及时性B.可理解性C相关fD.可靠性【正确答案】D9. 企业提供的会计信息应有助于财务会计报告使用者对企业过去、现在

23、或者未来的情况作出评价或者预测，这体现了会计核算质量要求的是（） 。A.相关性 B.可靠性C.可理解性D.可比性【正确答案】A10. 强调某一企业各期提供的会计信息应当采用一致的会计政策，不得随意变更的会计核算质量要求的是（） 。A.可靠性B.相关性 C,可比性 D,可理解性【正确答案】C【答案解析】可比性要求同一企业不同时期发生的相同或者相似的交易或者事项，应当采用一致的会计政策，不得随意变更。确需变更的，应当在附注中说明；另外不同企业发生的相同或者相似的交易或者事项，应当采用规定的会计政策，确保会计信息口径一致、相互可比。新准则把原准则的一贯性和可比性合并为可比性。11. 企业会计核算必须

24、符合国家的统一规定，这是为了满足（ ）要求。A.可靠性B.可比性C.相关性 D.重要性【正确答案】B【答案解析】可比性要求会计核算按照国家统一规定的会计处理方法进行核算。12. 企业对于已经发生的交易或者事项，应当及时进行会计确认、计量和报告，不得提前或者延后。这体现的是（） 。A.及时性 B.相关性 C.谨慎性D.重要性【正确答案】A13. 企业提供的会计信息应当清晰明了，便于财务会计报告使用者理解和使用。这体现的是（）。A.相关性B.可靠性C及时fD.可理解性【正确答案】D14. 如果会计信息的表达含糊不清，就容易使会计信息的使用者产生歧义，从而降低会计信息的质量。这违背了（）的要求。A.

25、可理解性B.相关性C.及时性D.可靠性【正确答案】A15. 对期末存货采用成本与可变现净值孰低计价，其所体现的会计核算质量要求的是（） 。A.及时性 B.相关性C.谨慎性 D.重耍性【正确答案】C【答案解析】本题的考核点是会计核算的质量要求。对期末存货采用成本与可变现净值孰低计价，体现的是谨慎性。Since thee ducational practi ceofthe mass li neofthe party, himselfseri ously i n thee ducation, pra ctical controlce ntraleight rulecentral pr ovisi o

26、n, chaConscientiouslyabide bythe partys politicaldiscipline, abi de by t heConstit ution andthe rulesand regulations of the party, i n the political, ide ologi cala ndmaintai n hig hlyconsi stent witht heCPC Central Committeeonthe action,t here is no violati on ofthepartys politi caldi sci pline pro

27、blems. 2,inthe implementation ofthece ntralauthor itiesoftheeig ht provi sions.Impr oving re searc h,improvi ng resear chmethods,butthere arelessgrass-roots units,primaryfirst-hand an i nadequate graspofthe problem,which i s to be strengthe ne d in thefut ure.Se cond, constructi on, strictlyina ccor

28、da nce wit h the provisi onstostreamlinea nd im provethe quality of meetings ofthe Conference.Thir d,streamlini ng file briefs, culture involves al laspe cts ofpropagandaa nd ideol ogy,sometimesduetothe practical ne eds of inventi on notifications,t his area needs furthernmentcre dit+ busishmentofma

29、rketization,commercializati ona nd moder nization of thei nvestmenta nd fina nci ngplatform;effectiveBank -enter prise docking, encourage s private ca pital int othe Park ,toraise i ndustrydevel opme ntfund.5, optimizethe environmenta nd servicei ndustrie s.Tocreate policyl owla nds, Highla nds,inte

30、grity ofservi ce la nd, devel opment la nd ast hegoal,t ooptimize16. 企业将劳动资料划分为固定资产和低值易耗品，是基于（）会计核算质量要求。A.重耍性 B.可比性C.谨慎性D.可理解性【正确答案】A【答案解析】重要性是指在选择会计方法和程序时，要考虑经济业务本身的性质和规模，根据特定的经济业务对经济决策影响的大小，来选择合适的会计方法和程序。因此， 企业将劳动资料划分为固定资产和低值易耗品，是基于重要性。17. 我国企业会计准则规定，企业的会计核算应当以（）为基础。A.权责发生制B.实地盘存制C.永续盘存制D,收付实现制【正确

31、答案】A【答案解析】我国企业会计准则规定，企业的会计核算应当以权责发生制为基础。18. 某企业将预收的货款计入“预收账款”科目，在收到款项的当期不确认收入，而在实际发出商品时确认收入，这主要体现的会计基本假设是（） 。A.会计主体B.持续经营C.会计分期D.货币计量【正确答案】C19. 企业确认资产或负债应满足有关的经济利益（）流入或流出企业的条件。A.可能B.基本确定 C.很可能 D.极小可能【正确答案】C二、多项选择题1 . 下列业务事项中，可以引起资产和负债同时变化的有（） 。A.融资租入固定资产B计提存货跌价准备C收回应收账款D.取得长短期借款【正确答案】AD【答案解析】B 选项计提存

32、货跌价准备的分录为：借：资产减值损失贷：存货跌价准备不影响企业的负债。选项C收回应收账款的分录为：借：银行存款贷：应收账款属于资产内部的增减变动，也不影响负债。2 .下列项目中，能够引起资产和负债同时增减变动的是（） 。A.计提管理部门固定资产折旧B.固定资产尚未达到预定可使用状态之前，符合资本化条件时计提的借款利息C.发放股票股利D.采用折价发行债券，款项已存入银行E.用银行存款支付融资租入固定资产租金【正确答案】BDE【答案解析】A.管理部门固定资产计提折旧的分录为：借：管理费用贷：累计折旧资产与所有者权益有变化（管理费用的变化会影响到所有者权益）。B.固定资产尚未达到预定可使用状态之前，

33、符合资本化条件时计提借款利息的分录为：借：在建工程贷：长期借款等借方的资产和贷方的负债同时增加。C发放股票股利的分录为：treamlining.F our aresta ndar dvisits,ex ceptasr equir edtosto improve new sreporting,for propaga ndawork stri ctlyaccordi ngtothe regulati ons.Sixis strictly y ourpre sentati on published stri ctlyaccordi ngtothe regulati ons.Seven isstric

34、tlyt hrift, require d the use ofvehicl esand office spacea nd corporate hospitalit y.3, change the style.Propaganda a nd ideol ogicalw ork ofthenew situati on a nd new requirement s ofthe newtasks,ha ddonea l ot of fruitfulw ork,ha s made many a chi evements, butfurt hercl oser to t he grass r oots,

35、cl ose t o reality, close to themasse s andalso ina dequate innovati on must continueto improve.Ses 1, oppose formali sm.Onetheoryis t hathe didnt,with le ss closecontact. Theoreticalst udy ofconsciousnessi snot highenough, system perform ancei s notstrong e nough;more passive le arni ng,active l ea

36、rni ng fewgeneralitie sand learn m ore,delving int o less.hespirit andessenceofthescientificOutlookondevelopmeotofpower, but no tangi ble results. Third, innovation,lacknt, did nottro acertai n extent,affect the nnovati on doesnot exist.nd impleme ntationof idea sand initiative s.Second, work arra n

37、gements,and less supervisiwork,notyour head, previ ousw orkexperi ence, la ckof innovation initiatives,studyon theologi calw ork istheopaga nda a nd ideolobjective,w hich neogical workunderthenew sitedst okeept he continuity efforts deuation through,grid, butstressed i nthew orktime,lesssupervisi on

38、. Forexample, col or weekends i nthe summer theatdeologicaltre nds andchanges are notdee p,to promote new initiatives andexplore ne wmethodsricalactivitie s,citysquare performances, urging townships, communitiesand ruralareaofideol ogicala nd cult uralworki s not much,and some lackof relevance andti

39、melinesshowstss.4,disciplihe impleme ntation ine,l oweri ng,and harsina dequate,insufficie nt culturala n educationalrolacki ng.Whilew orking a nde nterprisieto pla y.Tng spiritdown.hird ba se enough,mastergrass-leNo rea lsol ution to treatyourselfss real. Propaganda andide ,correctly treatologi cal

40、w ork inthe newpasthonors,their complacency,asituation ofcharacteristics a nd regularityofe nough,ndw orktoseetheir scores more,le ss checki ng hideep enoughforgrs own shortcomings,c opi nion Dynami.- ,cs survey, forgrass-rpraise, satisfied face, onlined icnoanrsetructioasnldaenddiicnactreeasde taoc

41、oordinnadtidencgreandasseol,vrienplgapcreombelentmisndaicatssocoiartsefdorwpitrihoribtuysaireansespsresinojtecht.iCshsearges,citnotr.Whenthoetrheearpersoujebscttasntoifalwiater,electrissues,csiteyc,taorledminaisdterrastiavreracnhgaerdgteosapenrsdopnraelferelyintnetiravlepnoel,iicnie-sp.eInrthseoanr,

42、eian-persofotnaxation,push tanagnidbsleettlaeread inbarueiladingsaogfrienedustrnyliaght,nedaitssylipronde.uTcotiofunrcthoemrrepadnuyc,ewiatnhdistandnar5diyears aftezretahdemisand opposing the four winds andpracti cingthree S un s,and checkthe spirit ofJiaoYulu,ide ology,sol icitopini ons ba sed on o

43、utstanding problems che cked sw ing, careful a nalysi s andreflection. Will nowcheckre portis asfollow s: first,adhere ncetot hepartys politicaldiscipline,eighti n thenceofth,ebasicyxsituati on of1, idisciplinesg.nmentcre dit+ busiona nd moder nization of thei nvestmenta nd fina nci ngplatf orm;effe

44、ctive Bank -enter prise docking, encourage s private ca pital int othe Park ,toraise i ndustrydevel opme ntfund.5, optimizet heenvironmenta nd servicei ndustriece la nd, devel opment la nd ast hegoal,t ooptimize借：利润分配转作股本的股利贷：股本资本公积股本溢价发放股票股利属于所有者权益内部一增一减，总额没有变化。D.采用折价发行债券，款项已存入银行的分录为：借：银行存款应付债券利息调整

45、贷：应付债券面值借方的资产和贷方的负债同时增加。E.用银行存款支付融资租入固定资产租金的分录为: 借：长期应付款贷：银行存款借方的负债和贷方的资产同时减少。3 .下列项目中不应作为负债确认的有（A.因购买货物而暂欠外单位的货款款C.计划向银行借款100万元合理估计的赔偿B.按照购货合同约定以赊购方式购进货物的货D.因经济纠纷导致的法院尚未判决且金额无法CD本题的考核点是负债的定义，负债是指企业过去的交易或者事项形成的、期会导致经济利益流出企业的现时义务。选项C属于计划中的行为，选项D属于或有负债,不符合确认负债的条件，所以4 .会计核算的基本前提包括（A.持续经营B.会计主体【正确答案】ABC

46、D5. 可靠性要求做到（） 。CD都不应作为负债确认。）。C.货币计量D.会计分期A.内容完整B.数字准确C资料可靠D.对应关系清楚【正确答案】ABC6 .AS股份有限公司2006年9月销售商品一批，增值税发票已经开出，商品已经发出，并办妥托收手续，但此时得知对方企业在一次交易中发生重大损失，财务发生困难，短期内不能支付货款，为此 AS股份有限公司本月未确认收入，这是根据（）会计核算质量要求。A.实质重于形式B.重要性C.谨慎性D.相关性【正确答案】AC【答案解析】实质重于形式要求必须按照交易或事项的经济实质核算，而不应仅仅按照它们的法律形式作为会计核算的依据。从法律形式看，AS股份有限公司增

47、值税发票已经开出，商品已经发出，已经办妥托收手续，应该确认收入。但从经济实质看，对方企业在一次交易中发生重大损失，财务发生困难，短期内不能支付货款，所以，AS 股份有限公司本月不确认收入。 谨慎性要求企业对交易或者事项进行会计确认、计量和报告时应当保持应有的谨慎，不应高估资产或者收益、低估负债或者费用。7 .下列事项中，体现实质重于形式会计核算质量要求的是（） 。A.将低值易耗品作为存货核算B.售后回购销售方式下不确认收入（该交易不是按公允价值达成的）C.售后租回业务方式下不确认收入（该交易不是按公允价值达成的）D.融资租入固定资产的核算treamlining.F our aresta nda

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56、 ow n shortcomings, like to liste n to the praise, satisfied face, online promoti on,t herear【正确答案】BCD【答案解析】本题考核的是实质重于形式的运用，选项A 依据的是重要性。8 .相关性要求所提供的会计信息（） 。A.满足企业内部加强经营管理的需要 要B.满足国家宏观经济管理的需D.满足提高全民素质的需要C.满足有关各方面了解企业财务状况和经营成果的需要【正确答案】ABC9 .下列做法中，违背会计核算可比性的是（） 。A.鉴于某项固定资产经改良性能提高，决定延长其折旧年限B.鉴于利润计划完成情况不佳，将固定资产折旧方法由原来的双倍余额递减法改为平均年限法C.鉴于某项专有技术已经陈旧过时，未来不能给企业带来经济利益，将其账面价值一次性核销D.鉴于某被投资企业将发生亏损，将