2011年小企业会计制度解析(徐州版)（Analysis of accounting system for small enterprises in 2011 (Xuzhou version)）

1、2011年小企业会计制度解析(徐州版)（Analysis of accounting system for small enterprises in 2011 (Xuzhou version)）Analysis of the accounting system of small enterprise class exercisesJudgment questions:1, if a small enterprise is unable to pay the payable accounts or the payable by other units, it should be transfer

2、red 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, calculate the present value of

3、long-term receivables for accounting treatment. title number: Qhx002723A, yeahB, wrongYour answer: B, the correct answer: B3, 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: Q

4、hx002710A, 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: Qhx002722A, yeahB, wrongYour answer: A,

5、the correct answer: A5, small business accounting system, the capital invested by the investor, can arbitrarily change. title number: Qhx002725A, yeahB, wrongYour answer: B, the correct answer: BRadio examination:1, small business accounting system referred to in the external financing refers to ().

6、 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 does not belong to the capitalization of borrowing costs began to point the condition is (). title

7、number: Qhx002681A, after the board of directors or manager (director) meeting approvedB, 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

8、 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 inventory found a s

9、hortage of cash, should belong to the part of the compensation responsibility, should be debited (subject). title number: Qhx002669A and out of pocket expensesB and other receivablesC and management feeD, pending disposal of property damageYour answer: B, the correct answer: B5, a companys bad debt

10、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 of the year should be bad debt preparation () yuan. title number: Qhx002684A, 15000B, 25000C, 20000D, 10000Your answer: B, the correct an

11、swer: BA multiple-choice question:1, the long-term equity investment by the scope of the equity method of accounting (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 ent

12、erprisesD, 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 the inventory depreciation provi

13、sion. title number: Qhx002692 see the answerA and in transit goodsB, materialsC, low value consumableD, inventory goodsYour answer: ABCD, the correct answer: ABCD3, stock investment has to be accounted for according to the actual cost (including) and other related expenses. title number: Qhx002689 s

14、ee 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 matters, should be included in the capital reserve subjects (is). title number: Qhx002697 see the answerA, capital premium incomeB, outs

15、tanding payablesC and 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 expenses

16、Your answer: ACD, the correct answer: ACDJudgment questions:1, investment companies are investment enterprises have control, should be accounted for using the cost method. title number: Qhx002714A, yeahB, wrongYour answer: B, the correct answer: B2. If there is a trade discount in the sale of goods,

17、 the part of the business discount should be deducted when the 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 l

18、ower law measurement. title number: Qhx002710A, yeahB, wrongYour answer: A, the correct answer: A4 cash discount, the enterprise to provide should occur when the actual offset current income. title number: Qhx002721A, yeahB, wrongYour answer: B, the correct answer: B5, small business accounting syst

19、em 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: BRadio examination:1, a company holds a face value of 120 thousand yuan for a period of 3 months without interest comm

20、ercial 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 company inventory A product book cost 10 million yuan, have signed a c

21、ontract 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

22、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%, the end of the year should be bad debt preparation () yuan. title number: Qhx002679A, 0B, 100000C, 200000D, 300000Your answer: C, the correct answer: C4,

23、 some small 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 fi

24、nal 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 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

25、enterprise in the 2009 annual cash flow statement should be (RMB) million yuan. title number: Qhx002672A, 2140B, 2000C, 2020D, 2080Your answer: A, the correct answer: A5, the following does not belong to the capitalization of borrowing costs began to point the condition is (). title number: Qhx00268

26、1A, after the board of directors or manager (director) meeting approvedB, 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 following, belongs to the cash flow st

27、atement (cash). 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 fina

28、ncial expensesD and sales expensesYour answer: ACD, the correct answer: ACD3, the accounting system of small enterprise accounting report of the basic provisions must have (). title number: Qhx002690 see the answerA, balance sheetB and profit statementC and cash flow statementD and payable value add

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

30、ceYour answer: ABD, the correct answer: ABD5, the long-term equity investment by the scope of the equity method of accounting (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, small business accounting system provisions of stock holdings acquired during the stock dividend, should make the accounting treatment. title number: Qhx002709A, yeahB, wrongYour an

32、swer: 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. title number: Qhx002713A, yeahB, wrongYour answer: A, the correct answer: A3, small business a

33、ccounting 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, the financial accounting report consists of accounting statements and accounting statements. title n

34、umber: 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, wrongYour answe

35、r: B, the correct answer: BRadio examination:1, small business accounting system to cash flow (compilation). title number: Qhx002667A, no mandatory requirementsB, as the basic reportC, mandatory requirementsD, accounting is not mandatory, the year must be completedYour answer: A, the correct answer:

36、 A2, the following, can cause the change of total owners equity is (). title number: Qhx002674A, increase capital by capital reserveB to make up for losses with surplus reservesC, has been paid to shareholders in cash dividends declaredD and seasoned equity offeringsYour answer: D, the correct answe

37、r: 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. title number: Qhx002680A and the value of assets to be transferredB, capital reserveC, deferr

38、ed 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 is 5 years, and the annual sum method is used to calculate the depreciation amount of second years (RMB). title

39、 number: Qhx002686A, 60000B, 36000C, 24000D, 48000Your answer: D, the correct answer: D5, the following does not belong to the capitalization of borrowing costs began to point the condition is (). title number: Qhx002681A, after the board of directors or manager (director) meeting approvedB, borrowi

40、ng costs have occurredC, purchase and construction activities have already begunD, asset spending has occurredYour answer: A, the correct answer: AA multiple-choice question:1, implementation of the small business accounting system of small businesses, no provision for impairment (the following). ti

41、tle number: Qhx002688 see the answerA and bad debt reserveB, provision for inventory depreciationC, long term investment reduction preparationD, provision for impairment of fixed assetsYour answer: CD, the correct answer: CD2, the following, can cause changes in the total amount of retained earnings

42、 (have). 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 balance sheet inventory (total) project, should be based on the final balance and oth

43、er subjects,Minus the provision of inventory account closing balance amount after filling. title number: Qhx002692 see the answerA and in transit goodsB, materialsC, low value consumableD, inventory goodsYour answer: ABCD, the correct answer: ABCD4, the following is not the income is (). title numbe

44、r: 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 depreciation of fixed assets has (). title number: Qhx002696

45、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 by investors can be changed at will. title number:

46、 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 capital reserve subjects. title number: Qhx002719A, yeahB, w

47、rongYour 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 number: Qhx002722A, yeahB, wrongYour answer: A, the correct answer:

48、 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 correct answer: A5 cash discount, the enterprise to provide should occur when

49、the actual offset current income. 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 deducted from the total price paid. title number: Qhx002670A, declared but unpaid cash divide

50、nd paymentB and stock priceC, taxD and handling feeYour answer: A, the correct answer: A2, small business accounting system to cash flow (compilation). title number: Qhx002667A, no mandatory requirementsB, as the basic reportC, mandatory requirementsD, accounting is not mandatory, the year must be c

51、ompletedYour answer: A, the correct answer: A3, a companys 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%, the end of the year should be bad debt preparation () yuan. title number: Qhx

52、002679A, 0B, 100000C, 200000D, 300000Your answer: C, the correct answer: C4. On the amortization of the expenses of establishment, the accounting system for small enterprises changed to various expenses during the period of establishment, which should be included in the management expenses. title nu

53、mber: Qhx002682A, production and management within five months from the beginning of the monthB, production and management within 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 donations. The small enterpri