财务会计岗位笔试题目及答案 (一)

财务会计岗位笔试题目及答案

财务会计岗位笔试

题目及答案会计专业更加注重专业知识，想要入职到相对好的公司，就要有

过硬的专业知识，下面就是WTT整理的财务会计岗位笔试

题目及答案，。

一、选择题1、利润表是反映企业（）的会计报表。

A、一定会计期间经营成果B、特定日期经营成果C、一定会计期间财务状况

D、特定日期财务状况

答案：A

2、处置固定资产的收到的现金属于（）

As投资活动的现金流量Bs经营活动的现金流量C、筹资活动的现金流量

D、不影响现金流量

答案；A

3、某小规模纳税企业本期购入原材料，取得增值税专用发票，原材料价款为

450000值税76500元，商品到达验收入库时发现短缺，其中5短缺属于途中合理

损耗，15的短缺原因待查。则该材料入库的实际成本是（）

Ax42120_B、500175C、447525D、382500

答案：C解析:52650080+5265005=447525（元）

4、甲公司6日甲原材料结存300件，单价2万元，6进20_件，单价2.20

万元，6月15日发出20_

件。企业采用移动平均法计算发出存货成月15日结存的原材料成本为

（）万元。

A、400B、416C、420D、440

答案：C解析：（300-100+20_-20_）（20_2+20_2.2）/（300-

100+20_）=420（万元）

5、票据金额以中文大写和数码同时记载，如二者不一致的，则（）

A、以中文大写为准B、以数码为准C、以中文大写和数码记载较小者为准

D、该票据无效

答案：D

6、实行税控的商业企业购进货物，其进项税额申报抵扣的时间是（）

A、向销货方支付货款后反购进的货物己经验收入库后C、购销合同签订后

D、认证通过当月

答案：D

7、某公司20_3年营业收入净额为1000万元，该公司当年发生业务招待费

15万元，且能提供有效凭证在计算企业所得税应纳税所得额时，可以抵扣的业务

招待费为（）万元A、15B、10

答案：C

解析：（1）纳税人全年销售（营业）收入净额在1500万元以下的，扣除标

准为其销售（营业）收入净额的5%0；（2）在1500万元以上的部分，扣除标准

为该部分销售（营业）收入净额的3%。。

8、某保健品公司20_4年全年销售收入20_万元，通过某电视台的广告费

支出为20_

万元，根据国家税务总局的有关规定，该公司20_4年度在税前准予扣除

的广告费支出为（）万元。

A、20_

B、40C、60D、160

答案：D

二、计算题1._

公司为商业一般纳税企业，增值税税率为17,存货采用实际价格核算，该

公司204年10月发生如下经济业务，采用分期收款方式销售产品一批，销售收

入2880万元，按协议约定，204年度应收取全部销售收入的25。本年应收账款

尚未收到，该产品销售成本为1728万元。要求：编制204年上述经济业务的会

计分录。

答案：1.编制204年度经济业务的会计分录：借，分期收款发出商品1728

贷：库存商品1728借：应收账款842.40贷：主营业务收入720应交税金-应交

增值税（销售税额）122.40172825=432（万元）借：主营业务成本432贷：分

期收款发出商品4322、20__3年度，某企业产品销售收入800万元，劳务收入

40万元，出租固定资产租金收入5万元，到期国债利息2万元。该企业全年发

生的产品销售成本430万元，销售费用80万元，管理费用20万元，财务费用

10万元，营业外支元（其中缴纳税收滞纳金1万元），按税法规定缴纳增值税

90万元，城市维护建设税4.50万元，教育费附加2.70万元。该企业全年发放

的计入当期损益的职工工资总额130万元（税务机关核定该企业当年计税工资总

额110万元）。其他准予扣除项目金额为23万元。己知该企业适用的所得税税

率为33。要求？计算该企业20_3年度应纳税所得额，并列出计算过程。

（2）计算该企业20_3年度应纳所得税税额，并列出计算过程。

（答案中金额单位用万元表示；计算结果保留到小数点后两位）

答案：（1）利润总额:（800+40+5+2）—（430+80+20+10+3+4.50+2.70+23）

=273.80（万元）

（2）纳税人购买国债的利息收入不计入应纳税所得额，因此，纳税调整减

少额=2万元

（3）纳税人缴纳的税收滞纳金不得在税前扣除，因此，该项目的纳税调整

增加额=1万元

（4）该企业实际发生的职工工资总额超过计税工资标准的部分20万元不

得在税前扣除，因此，该项目的纳税调整增加额=20万元

（5）该企业20_3年度的应纳税所得额=273.80+1+20-2=292.80（万元）

（6）该企业20_3年度应纳所得税额=应纳税所得额税率=292.8033=96.62

（万元）

分析方问题敏锐，具有一定深度！

感谢的作者的分享。

1、So,tellmealittleaboutyourself.

Youdon'tneedtoe_plaineverythingfrombirthtopresent

day.Relevantfactsabouteducation,yourcareerandyourcurrentlife

situationarefine.

2sWhyareyoulooking(orwhydidyouleaveyoulastjob)?

Thisshouldbeastraightforwardquestiontoanswer,butitcan

tripyouup.Presumablyyouarelookingforanewjob(oranyjob)

becauseyouwanttoadvanceyourcareerandgetapositionthatallows

youtogrowasapersonandanemployee.ItJsnotagoodideatomention

moneyhere,itcanmakeyousoundmercenary.Andifyouareinthe

unfortunatesituationofhavingbeendownsized,staypositiveandbe

a__riefaspos__leaboutit.Ifyouwerefired,you'11needagood

e_planation.Butonceagain,staypositive.

3、Tellmewhatyouknowaboutthispany.

Doyourhomeworkbeforeyougotoanyinterview.Whetherit'__eing

theVPofmarketingorthemailroomclerk,youshouldknowaboutthe

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backgroundwork,itwillmakeyoustandoutassomeonewhoesprepared,

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4.Whydoyouwanttoworkat_pany?

Thisshouldbedirectlyrelatedtothelastquestion.Anyresearch

you'vedoneonthepanyshouldhaveledyoutotheconclusionthat

you'dwanttoworkthere.Afterall,you'reattheinterview,right?

Putsomethoughtintothisanswerbeforeyouhaveyourinterview,

mentionyourcareergoalsandhighlightforward-thinkinggoalsand

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7.Haveyoudoneanythingtofurtheryoureperience?

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isdrivingat.

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Theanswertothisoneisnotmoney,evenifitis.Youshouldbe

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