00041基础会计学历年试题答案及复习资料

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2、r ta nuls, ad rght s .rate haImehodofphe nomenon m ore in pois.ns cnnumpti on i t he Cea Obbcua opeain, uS ng ten* wl post ons cnnumptonit ohas personal cnsum ptin, wl corporate poits to into to, posKns asppctshas it o posKns e nj, a nd -la ig of * the e s to post I ns fraud,a mpesnatr, Tend of nnga

3、t crr upt I n phenome na -ca s corrupt on a nd msappr opri ain. fur paa cs," ow the asin, r ai - w 、and pos c onnumpt on bbeame a sho-goftl> i _*dua capa 11as. ， by publ c at s ' duty cnspt I n of may - two- phe nomenon in w hch peopl e rebel the are.（a）the02 a car prob s tail, it h aspp

4、ct s. one s t he lagge bus- cS - pedlure Accrdi ng to statscs uti Nv-be 2003,、X Count, tow ns" partment bus 159 cars,wiCdeatmentowns the bus 145 ve hi-s, ad So d a incra Sig ted Fi nanB ene s cS pe bus pe r to 35000 yuan, and iac , cost up t ”0000 .a n. Some uis a shiig empoay d s ad exendiure

5、on waes a nd sus die. cssay t -kep a ca",bu o、eendants", ead ng t age -pe nses Secnd, gon.hesyng beedunheathy tede nces Some pepe beew ta now some bus dive s eonetid onetidlla dig p'aeonet- usd fr ofa l pu poses S ome pub sevats e se dig ofs motri ng ca sfor p. epu poss, v oatigte ieli

6、i si pie reulains a nd e- n led t o tafc Icc dets A iccrii I g t sttstcs fom reaed depalmets si nne H4 t he crrec i- s'ltoni n ou County se- s nnar. 30 cas .rpraepupooes only thef-thhH of ts yea, cas fr pr epurpooesor全国2009年4月高等教育自学考试基础会计学试题课程代码：00041一、单项选择题（本大题共 20小题，每小题1分，共20分）在每小题列出的四个备选项中只有一

7、个是符合题目要求的，请将其代码填写在题后的括号内。错选、多选或未选均无分。1 .按用途和结构分类，茶年利润”账户属于（）A.所有者权益类账户B.财务成果账户C.损益类账户D.收入账户2 .会计工作交接完毕，需要在移交清册上签名盖章的是（）A.接管人员B.移交人员C.移交人员、接管人员D.移交人员、接管人员和监交人员3.下列各项中，需要进行全面清查的是（）A.更换出纳员B.库存商品遭受火灾C.企业改变隶属关系D.应收账款发生坏账4.原始凭证按其来源不同，可分为（）A.自制原始凭证和外来原始凭证B. 一次凭证和累计凭证C.收款凭证和付款凭证D.汇总原始凭证和记账编制凭证5.填制记账凭证时，下列作法

8、中不正确的是（）A.编制更正错误的记账凭证未附原始凭证B.编制多借一贷的会计分录C. 一个月内的记账凭证连续编号D.从银行提取现金，填制现金收款凭证6 .本期发生的下列业务中，根据权责发生制原则，应确认为本期收入的是（）A.销售商品一批，价款元尚未收到B.收到出租固定资产押金3500元存入银行C .预收货款80000元存入银行D.收到上月销货款 20000元存入银行7 .、下列各项应在账户贷方登记的是（）A.应收账款的减少8 .应收账款的增加t Itt f iivth b w lfiivwtit i ivi tIttbt tiittThttfkt y h w tftit"tttltv

9、t b ttttwyijifiyhtwkRlItht blhblii blvt't bl it ybl t tfititi0fthj tiGvt thvifftttGvtilyitif tttGv,mt ttfft i itt FI -ti t y fv itt t scn tith f "w t" h enoifa eaures a s post I ns cns-pin s lshasdueofbindig, rg I t s greaer tha nuls, ad rght s .rate haI mehod of phe nomenon m ore hg i

10、n pois.ns cnnumpti on i t he Cea Obbcua opeain, uS ng ten* post ons cmulption it ohas person* cnsum ptin, - corporate poits to into to, posKns asppctshas it o posKns e nj, nd -la ig of * the e s to post I ns fraud,a mpesnatr, Tend of nngat crr upt I n phenome na -ca s corrupt on a nd msappr opri ain

11、. fur paa cs," ow the asin, r ai - - 、and pos cnsption bbeame a sho-g of tl> i _*dua capa 11as. ， by publ c at s ' duty cnspt I n of may "wo" phe nomenon in - hch peopl e rebel the are.（a）the02 a carprob s tail, it h asppct s. one s the lage buss cS - pedlure Accrdi ng to stats

12、cs uti Nv-be 2003,、X Count, tow nsh、 partment bus 159 cars, wiC deatme nt ow ns the bus 145 ve hi-s, ad So d a incra Sig ted Fi nanB ene s cS pe bus pe r to 35000 yuan, a nd i、t e , cost up t ”0000 .a n. Some uis a shiig empoay d s ad exendiureon waes a nd sus die. cssay t "kep a ca",bu o、

13、eendants", ead ng t age -pe nses Secnd, gongchesyng beed unheat " tede nces Some pepe beew ta now some bus dive s eonetid onetidlla dig p'aeonet- usd fr ofa l pu poses S ome pub sevats e se dig of s motori ng ca sfor p. epu poss, v oatigte ielii si pie reulains a nd e- n led t o tafc I

14、cc dets A iccrii I g t sttstcs fom reaed depalmets si nne H4 t he crrec i- stgltoni n ou County se- s nnar. 30 cas .rpraepupooes only thef-thhHof ts yea, cas fr pr epurpooes orC.预付账款的增加D.预收账款的减少8.结账前，若发现记账凭证中所记金额大于应记金额，但应借应贷的会计科目正确，并已过账。更正此账应采用的方法是（）A.补充登记法8 .红字更正法C.划线更正法D.抵减更正法9 .下面所列凭证中，不能作为登记总账依据

15、的是（）A.原始凭证B.记账凭证C.科目汇总表D.汇总记账凭证10.为核算企业生产经营活动所规定的起讫日期，会计上称为（）A.会计主体B. 一贯性原则C.会计期间D.配比原则11 .某企业3月末的资产总额为元，4月份发生下列业务：取得短期借款 50000元存入银行；收回应收账款 20000元存入银行；用银行存款偿还前欠货款20000元。该企业4月末的资产总额应为（）A.元B .元C.元D.元12 .总账和序时账一般应采用（）A.备查账簿B.卡片式账簿C.订本式账簿D.活页式账簿13 .下列关于会计科目的表述中，正确的是（）A .会计科目是对会计对象进行分类核算的项目B.会计科目设置的依据是会计

16、账户C.会计科目有一定的结构D.所有会计科目必须设置明细科目14 .下列各项中，体现谨慎性原则要求的是（）A.存货采用历史成本计价B.费用应与当期收入相配比C.固定资产采用加速折旧法D .收入确认采用权责发生制posit onre d cnsm pin of Cvi seva nts ha s beenswe pt by Ina nc, cnsume, regadl of cS, avaga ad wase ithe Cvi vice poslin reate d cns-pi, abuse, crr and embe me nt, mportatThe n, unde t h e cndin

17、s of make ecnomyhow toreformte exsig CvidUy nt, exloes a source to ”nt ad cub thepost consumpton corruinwy, is.rrety a mjr faced byhones wk.Recety, I conduce d reseaconts i sue this problem onsme humbleopinions Firs, the -islg publC servants' duty consumpt on the matpr oblmsseen fromte .tga.na.

18、reasons, in reent years publc serva I ts ' dUyconlumpincause,by the abuses ad not a lersn of .、”s one of the inte pay i .Gver nmet, is .pen orr have anegatve efec the paty ad GveI met oga ns, seioy damagi ng the mage of the pay ad t he Govenmelj,undemining te rea.nsh、"wee n laly ad the mass

19、es, eec, openig up and economc cnSuCion. FromI Cc.y iecent yearsof gvena nce siUaton, posiins cns-pti produced of "w not- phenome non end”, foua eaues a s posiinsconnum pinssls ha s due of bindng, rgtis geaerthanue s ad rght s geaer ta n mehod of pheomeon morehghht I si n postins cnsm pin i n t

20、e Camea Obsua ope，in, usng ems Wl post ons cnnumptonit - pesona connumpton, wl pp*iI s t it I pesna poi ns t, mposii ons cnsumptin isme - pecshhs i it posiins e n|oy a nd-laig of meas thrre i s tpostins cnsum ptiame,frud “- impesnaor, Tendof nngaie corrut I n phenome nalucas corrupt on a d msa i ain

21、； Iu paa cs, fl owte asin, riare, waseul, adpostconnumptin be clme a smof tei idvi dua caailis.Causd by pu'se - s 'duy cnsumpin of may tw-pheomeoniwhch pepe e - c theb tprbl-s ae . (a) the of' capr oblm s. M any ite e aspctsone is te age buue s costexe ndiue Acccding tostaisics uti Nv-be

22、 2003,XX C.uny towsi pDeatmetbbs 19cas w hch depatmetow ns te bus -I <ehce s, ad so d an in-esing tend.Fiancil exens-cost per bus pe yar to 31000 yuan, ad、ac evey costup to 50000 yua. Some uis -ohiig empoay dies ad exenditure on waes and sus dis. say t "kep a ca", but as -deendants"

23、;, eiding t lage e|enses Sicon、gngchsyongbrred unheat I y tede nces Somepeope bblee tanow some bus dive s use onetird, onetidlladig plvaeonet- usd fr ofica l pu pose. S ome publc sevas, e seca la ding ofcia s motori ng ca sfor plv purposs, voatng the-ld sclie eeulains a nd e- n led t o tafc Icc dent

24、s Accrdi I g t satstcs 10 m re d depayments si nneH - the crec i<esigatoni n ou C.uny se-s nea ry 30 cas frprivaepupooes only the fist hal of ts yea, cas fr priaepur pooes or15 .汇总付款凭证的贷方科目是()A.应付账款B.银行存款C.实收资本D.管理费用16 .累计折旧”账户期初贷方余额80000元，本期借方发生额 20000元，本期贷方发生额15000元。则该账户期末余额是（）A .借方余额5000元B .借方

25、余额60000元C .贷方余额75000元D.贷方余额85000元17 .对银行存款进行清查时，应在查明未达账项的基础上编制（）A.银行存款实存账存对比表B.银行存款盘点报告表C.银行存款余额调节表D.银行存款试算平衡表18 .下列各项中，账户之间可能存在对应关系的是（）A.制造费用”与利润分配”B.固定资产”与实收资本”C.财务费用”与管理费用”D.预收账款”与盈余公积”19 .下列资产负债表项目的期末数，可以根据相关总账期末余额直接填列的是（）A.应收账款B.预付账款C.实收资本D.长期股权投资20.借贷记账法下，对账户记录进行试算平衡所涉及的账户是（）A.资产类账户B.负债类账户C.损益

26、类账户D.全部账户二、多项选择题（本大题共10小题，每小题2分，共20分）在每小题列出的五个备选项中有二至五个是符合题目要求的，请将其代码填写在题后的括号内。错选、多选、少选或未选均无分。21.下列各项中，属于与会计确认计量要求有关的一般原则有（）A,可比性原则B.权责发生制原则C.客观性原则D.配比原则E.相关性原则undemiig the elainsi benlaty ad the masss, eec, openig up ad iconomc cnsucion. From I juty i e cet yas of g-.ance suiton s post ons cnsum pi

27、n i t he prooucd of " no"phenomenon rendei ngfour、X Cunty tow nshi Ie parment bus 159 cas, wic deatme nt ow ns the bus H ve hices, ad sod a incra sig tred Fi nacal exene s cs pe bus pe yar to 0 yuan, and ilct evey cost up t “SO .an. Some uis * st Ittf iivthb w lfiivwtit i ivi tIttbt tiitt

28、Thttfkty h w tft it"tttltvtb ttttwy i jifi y ht wkRlItht blh bli i blvt 't bl it ybl t tf ititi0f thj tiG vt th vi fftttG vti lya eaues a s post i ns cnsumpin sytlsthas due of bin.” rg 11 s geaer tha nues, ad rght s g - e tha，meho. of phenomenon m ore hg in posiins cnsumpti on i t he oea Ob

29、scua opeain, us ng ems, post ons cnsumptonit ohas person* cnsumptin, - corpoate poits to i to, mates posKnssome aspics has it o posKns e njynd sela ig of m * thee s to post i ns am* fa . , ase mpesnatr, Tend of negat crr upti i n phenome na suca s erupt on a nd msappropr at", fu paa ," ow

30、the a”- r -ast - l and post cnsumption beame a sho- g of th_ i_*dua .” Causedby publ c -vat s ' dUy cnsumpti i n of may "wo" phe nome non in -hch peopl e rebel the are. a） the 02a carproblms tail, it hee aspect s： one s the lage busshiig tempoay d s ad expendiure on waes a nd sus die.

31、Ne cssay to "kep a ca",bu o、eendants", ead ng to age openses Secnd, gon.heimng beed unheat " tene nces Some pepe bm tha now some bus des use onethid onetidlla dig pOaeonet-usd fr ofa l pu poses S ome pub sevats e se ladig ofca s motori ng ca sfor p. epu poss, v oatig theielii si

32、pie reulains and el n led t o tafc m dets A iccrii I g to sastcs fom reaed depalmets si nie 2004, t he crec i- stgaion i n ou County se-s nnar. 30 cas .rpraepupooes only thef - thhH of ths yea, cas fr pr epurpooes or22.与单式记账法相比，复式记账法的优点有（）A .记账方法简单B.有便于记忆的记账规则C.对经济业务进行双重记录，可了解每项业务的来龙去脉D.可以进行试算平衡，从而检

33、查账户记录的正确性E.重点考虑货币资金及债权债务经济业务23.对总分类账与所属明细分类账进行平行登记的规则是（）A.两者记账期间相同B.两者记账依据相同C.两者记账方向一致D.两者登记金额相等E.两者记账人员相同24.下列各项中，属于期间费用的有（）A.生产车间使用机器的折旧费B.生产工人的工资C.行政办公楼的折旧费D.行政管理人员的工资E.销售产品的广告费25.正确组织会计凭证传递时应考虑的因素有（）A.企业经济业务的特点B.企业内部机构的设置C.提高会计核算工作效率D.会计凭证的保管期限E.会计人员的分工26.下列费用中，应计入产品生产成本的有（）A.产品销售费用B.直接材料费用C.车间管

34、理费用D.直接人工费用E.短期借款利息27.年终决算后，下列账户可能存在余额的有（）A.本年利润B.利润分配C.盈余公积D.生产成本28.下列错账不能通过试算平衡发现的有（A.某笔经济业务重复登记B.某笔会计分录的借贷双方均多记相同金额E.主营业务收入）posit onre d cnsm pin of Cvi seva nts ha s beenswe pt by Ina nc, cnsume, regadl of cS, avaga ad wase itheCvivice poslin reate d cns-pi, abuse, crr andembeme nt, mportat The

35、n, unde t h e cndins of make ecnomyhow t oreformte exsig CvidUy nt,exloes a source to ”nt ad cub the post consumpt on corr uinwy, i s .rrety a mjr faced byhoneswk.Recety,Iconduce d reseaconts i sue this problem on sme humble opinions Firs , the -islg publC servants' duty consumpt on the matpr ob

36、lms seen fromte .tga.na. reasons, in ree nt years publ c serva I ts ' dUy conlum pin cause, by the abuse s ad not a lersn of .、” s one of the inte pay i .Gver nmet, is .pen or r have a negatve efec the paty ad GveImetogans,seioy damagi ng the mage of the pay ad t he Gov enmelj, undemini ng te re

37、a.nsh、 "wee n laly ad the masses, eec, openigupandeconomccnSuCion.FromICc.yiecentyearsofgvenancesiUaton,posiinscns-pti producedof"wnot-phenomenonend”, foua eaues a s posiinsconnum pin ssls ha s due of bi ndng, rgtis geaerthanuesadrghtsgeaertanmehodofpheomeonmorehgh ht I s i n postins cnsm

38、pin i n te Camea Obsua ope，in, usng ems Wl post ons cnnumptonit-pesona connumpton, wl pp*i I s t it I pesna poi ns t, mposiions cnsumptin isme - pecshhsiit posiins e n|oy a nd -la ig of meas thrre i s tpostins cnsum ptiame,frud“- im pesnaor, TendofnngaiecorrutI n phenome na luca s corrupt on a d msa

39、 i ain； Iu paa cs, fl ow te asin, riare, waseul, adpostconnumptin be clme a smoftei idvi dua caailis. Causd by pu' se - s 'duy cnsumpin of may tw-pheomeoniwhch pepe e - c theb tprbl-s ae . (a) the of ' ca pr oblm s. M any ite e aspcts one is te age buue s costexe ndiue Acccdi ng to stais

40、ics uti Nv-be 2003,XXC.unytowsipDeatmetbbs19caswhchdepatmetownstebus-I <e hce s, ad so d an in-esi ng tend.Fiancil exens-cost per bus pe yar to 31000 yuan, ad 、ac evey cost up to 50000 yua. Some uis -ohiig empoay dies ad exenditure on waes a nd sus dis. say t "kep a ca", but as -deendan

41、ts", eidi ng t lage e|e nses Sicon、gngchsyongbrred unheat I y tede nces Some peope bblee ta now some bus dive s use onetird, onetidlladigplvaeonet- usd fr ofica l pu pose. S ome publc sevas, e seca la ding ofcia s motori ng ca sfor plv pur poss, v oatng the -ld sclie eeulains a nd e- n led t o

42、tafc Icc dents A ccrdi I g t satstcs 10 m re d depayments si nne H - t he crec i<e sigatoni n ou C.uny se- s nea ry 30 cas frprivaepupooes only the fist hal of ts yea, cas fr priaepurpooesorC.编制会计分录时，账户借贷方向互相颠倒D.过账时，借方或贷方账户多记一定金额E.某笔经济业务被漏记29.对下列项目的清查应采用函证核对法的有()A.固定资产的清查B.库存现金的清查C.银行存款的清查D.应付账款的

43、清查E.应收账款的清查30.按编报的会计主体不同，会计报表可分为()A.个别会计报表B.合并会计报表C.单位会计报表D.汇总会计报表E.对外会计报表三、名词解释题(本大题共5小题，每小题2分，共10分)31 .调整账户32 .流动资产33 .累计凭证34 .借贷记账法35 .集中核算四、简答题(本大题共2小题，每小题5分，共10分)36 .企业进行会计核算，有了原始凭证为什么还要编制记账凭证？37 .什么是会计核算形式？简述记账凭证核算形式的特点及适用范围。五、业务计算题(本大题共2小题，每小题20分，共40分)38 .光华公司2008年3月份发生以下经济业务：(1)5日，从A公司购进甲材料1

44、0吨，每吨1600元，增值税进项税额2720元。材料尚在运输途中。发票已到，全部款项尚未支付。(2)7日，上项甲材料验收入库，结转材料的采购成本。(3)10日，收到某公司作为投资投入的新设备一台，确认价值为 20000元。(4)15日，用银行存款偿还前欠A公司货款5000元。(5)20日，上月投入需安装的设备本月安装完毕，经验收合格交付使用，其实际成本为50000元。(6)26日，从银行取得二年期借款元存入银行。(7)28日，收到B公司销货发票，其中材料价款38000元，增值税进项税额 6460元，代垫运费140元，共计44600元。材料已验收入库，去年已预付货款 40000元，其不足部分尚未

45、支付。(8)31日，盘盈材料一批，估计价值为5000元，原因待查。(9)31日，盘亏机器一台，原值 10000元，已提折旧7000元，原因待查。(10)31日，经查发现，上月购入设备一台，价款40000元已用银行存款支付，记账凭证中应借应贷的会计科目正确，但将金额误记为4000元，并已登记入账。现予以更正。要求：逐笔编制上述经济业务的会计分录(只要求写出总账科目)。39 .光华公司2008年1月至11月实现利润总额元，累计已交所得税元。2008年12月份发生的经济业务如下:t Itt f iivth b w lfiivwtit i ivi tIttbt tiittThttfkt y h w t

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51、 o tafc Icc dets A iccrii I g t sttstcs fom reaed depalmets si nne H4 t he crrec i- stgltoni n ou County se- s nnar. 30 cas .rpraepupooes only thef-thhH of ts yea, cas fr pr epurpooesor(1)销售乙产品30件，价款总额90000元，增值税销项税额15300元；以银行存款支付代垫运费800元。全部款项尚未收到。(2)以银行存款支付12月份短期借款利息5000元(该企业未预提借款利息)。(3)结转本月已销产品的生产成

52、本40000元。(4)计提本月行政管理部门使用固定资产的折旧费20000元。(12月份，公司主营业务税金及附加7000元，营业外收入3000元，营业外支出1000元，未发生营业费用和投资收益，利润总额为20000元，所得税税率25%。除上述资料外，不考虑其他因素。 ) 要求：(1)编制12月份上述经济业务(1)至业务(4)的会计分录(只要求写出总账科目)。(2)计算2008年光华公司的利润总额、应交所得税总额及净利润。(3)编制12月份应交所得税的会计分录。(4)根据上述资料，将正确数字填入利润表相关项目的括号内。利润表编报单位：光华公司 2008年12月 单位：元项目本月数本年累计数一、主营

53、业务收入()（略）减：主营业务成本()主营业务税金及附加7 000营业费用0管理费用()财务费用()二、营业利润()力口：投资收益0营业外收入3 000减：营业外支出1 000三、利润总额()减：所得税()四、净利润()全国2009年7月高等教育自学考试基础会计学试题课程代码：00041一、单项选择题（本大题共20小题，每小题1分，共20分）在每小题列出的四个备选项中只有一个是符合题目要求的，请将其代码填写在题后的括号内。错选、多选或未选均无分1.企业发生的下列交易或事项中，会引起会计等式两边同增的是（）A.预付材料款B.赊购原材料C.偿还银行借款D.收回应收账款2 .在借贷记账法下，所有者权

54、益类账户的结构是（）A.借方登记增加额，贷方登记减少额，余额在借方B.借方登记减少额，贷方登记增加额，余额在贷方t et cUiiirteesfecseg d ct xaace awati- svc iicuiasecluecdiare c y".- -t c ua gxescevea .s-ac e - jssu aeds w kRee.一一一a-tisels uistestgi evys-aee t.e'aaes as. t . si cuet se a s i、 i t j e t a y Gov e - e t d a g. fct a y a -e e g e u y aggigt a y a e eg t lii r_ a y a eft ig eci c rlc f . e e a ge tte .-uftes iiis i e-sddgggetu-sagigetteeeglg- iiicsui t a a Ocaeai igtmsw-tcs-as-stw-tttiesat t ke i cu- - sata-Ijs-d-ig