Choose a correct answer from the selected answers. Please fill in the answers in brackets. )
1. (2) is the fundamental law of China's accounting work and the basis for formulating other accounting laws and regulations.
A. accounting department regulations B. accounting law C. accounting administrative regulations D. accounting normative documents
2. The object of internal accounting supervision is (b) of each unit.
A. Accountants B. Economic departments C. Accounting institutions and accountants D. Other departments
3. Regarding the qualification of the person in charge of an accounting institution, the correct statement is (c).
A obtain the qualification certificate of accounting, have the professional and technical post qualification of accountant or above, or have been engaged in accounting work for more than 2 years.
B obtain the qualification certificate of accounting practice, have the professional and technical post qualification of assistant accountant or above, or have been engaged in accounting work for more than 2 years.
C obtain the qualification certificate of accountant, have the professional and technical post qualification of accountant or above or have been engaged in accounting work for more than 3 years.
D. Having obtained the qualification certificate of accountant, having the professional and technical post qualification of accountant or above, and being in charge of a unit or one of them.
Work in important aspects of financial accounting for at least 3 years.
4. Fiscal year refers to (b).
A. February 65438+3 1 to the following year 1 October 65438+ 1 B. Gregorian calendar1October 65438+1to February1.
C.65438+1 October1to 65438+1October/D. Enterprises can make their own decisions as needed.
5. Accounting personnel should receive continuing education, and the cumulative time of receiving training (face-to-face teaching) every year should not be less than (c).
A. One month B.8 hours C.24 hours D.3 days
6 certified personnel in the same accounting qualification certificate management institutions within the jurisdiction of the transfer of work units, and continue to engage in accounting work.
, shall, within (b) from the date of leaving the original work unit, fill in the transfer registration form and hold the accounting qualification certificate and
The certificate of accounting work issued by the transferred unit shall be registered for transfer.
A.30b.90c.180d. June
7. The bank settlement account opened for depositors' daily transfer settlement and cash receipt and payment needs is (A).
A. General deposit account B. basic deposit account C. Special deposit account D. Temporary deposit account
8. It refers to a third person other than the debtor of the bill, who is in the bill to ensure that the specific debtor performs the bill debt.
According to the above, it is an accessory bill behavior.
A. Issuing tickets B. Endorsement C. Guarantee D. Acceptance
9. Of the following statements about checks, the correct one is (c).
According to the payment method, checks are divided into cash checks, transfer checks and crossed checks.
B. the place of payment is the absolute record of the check.
C. Ordinary checks can be used to withdraw cash or transfer money.
D. cheques used to withdraw cash can be endorsed and transferred.
10. A draft payable at sight shall be presented to the drawee from the date of issue.
A. one month b two months c three months d four months
1 1. The bill amount shall be recorded in Chinese capital and Arabic numerals at the same time. The following Chinese capitalization is correct (B).
A. three thousand eight hundred and forty yuan only.
C. fifty-four hundred and eleven yuan only.
12. Taxes are collected according to the pre-determined standards of national laws and regulations, that is, tax objects, tax items, tax rates, taxpayers and calculations.
The way and time limit of tax payment are stipulated in advance by tax laws and regulations, which embodies the characteristics of tax (B).
A. Forced B. Fixed C. Free D. Stable
13. According to the provisions of the tax law, enterprises, units and individuals should obtain their own business licenses issued by the administrative department for industry and commerce.
(3) declare to the competent tax authorities of the place of production and operation or the place of tax obligation to start business with relevant certificates during the year.
Remember.
A. 15 days B.45 days C.30 days D.60 days
14. (1) refers to the taxpayer's own calculation and payment according to the account book records, and then verified by the tax authorities, if any.
If it does not comply with the provisions of the tax law, it is a tax method of refunding more and making up less.
A. Audit collection B. Check collection C. Regular quota collection D. Check collection
15. The VAT collection rate of small-scale VAT taxpayers is (a).
18%
16. it is (d) that does not need to obtain an accounting qualification certificate to engage in the following work.
A. cashier b audits c accountant d pharmacy toll collector.
17. Accountants should know and master the accounting law, the unified national accounting system and the legal system related to accounting.
This is the basic requirement of (c) in accounting professional ethics.
A. love and work hard B. be honest and trustworthy C. adhere to standards D. be objective and fair
18. The characteristics of continuing education for accountants include pertinence, adaptability and (a).
A. Flexibility B. Arbitrariness C. Compulsory D. Compensation
19. The following procedure that does not belong to the budget organization is (b).
A. Preparation B. Control C. Adjustment D. Approval
20. Regarding the difference between accounting professional ethics and accounting legal system, the mistake is (b).
A. Different in nature B. Different in content C. Different in expression D. Different in implementation guarantee mechanism
Second, multiple-choice questions (this question type * * 15 small questions, 2 points for each small question, 30 points for this question type * * *. Give four preparations for each small question.
Choose two or more correct answers from the selected answers. Please fill in the answers in brackets. Don't choose, choose more, choose less, error.
You won't get any points. )
1. The following items belong to accounting normative documents, including (ABC).
A. Accounting System of Administrative Units B. Accounting Standards for Enterprises No.65438 +0- Inventory
C. Accounting system for small enterprises D. Provisions on enterprise financial accounting reports
2. If the accounting books and records found by accounting institutions and accountants are inconsistent with the physical objects, funds and relevant materials, the following statement is correct.
There really is (AC).
A according to the unified national accounting system, it should be handled in time.
B. If it has no right to handle it, it shall immediately report to the person in charge of the accounting institution and request to find out the reason and handle it.
C. if it has no right to handle it, it shall immediately report to the person in charge of the unit and request to find out the reason and handle it.
D. All cases shall be handled and reported to the person in charge of the accounting institution, requesting to find out the reasons and handle them.
3. The following (BCD) implements the avoidance system when appointing accounting personnel.
A. Private enterprises B. State-owned enterprises C. State organs D. Institutions
4. The basic principles for setting up accounting posts include (ABCD).
A. Set up accounting posts according to the needs of the accounting business of the unit.
B. Meet the requirements of internal sealing system
C. the positions of accounting personnel should be rotated in a planned way.
D. Establish post responsibility system
5. The financial accounting report provided by the enterprise shall be signed and sealed by (ABC).
A. Person in charge of the unit B. Person in charge of the accounting institution C. Chief accountant D. Cashier
6. The following basic requirements about cash receipt and payment are correct (AB).
A the cash income of the account opening unit shall be deposited in the account opening bank on the same day. If it is difficult to deposit on the same day, the deposit time shall be determined by the deposit bank.
The space between/between/between/rooms.
B the account-opening unit shall not directly pay cash from its cash income.
C the cash use limit is generally determined according to the unit's daily sporadic expenditure of 3- 15 days.
D under special circumstances, the cash of unit income can be deposited in the bank in the form of personal savings.
7. The following situation is (ABC).
A.b. Change of bank account due to relocation.
C. Cancel or revoke the business license D. Change the legal representative of the unit
8. The basic principles that should be followed in the management of bank settlement accounts include (AD).
A. One basic account Principle B. The principle of opening a bank settlement account in a bank designated by the state
C. Principles of deposit information disclosure D. Principles of compliance with laws and regulations
9. The following taxes belong to the income tax category (AB).
A. Personal income tax B. Corporate income tax C. Vehicle purchase tax D. Value-added tax
10. The Negotiable Instruments Law stipulates that in the case of (ABCD), a bill of exchange may not be transferred by endorsement.
A bill in which the drawer writes the word "non-negotiable" on the bill.
B. a bill of exchange that has been refused acceptance
C. bills of exchange that have been refused payment
D. drafts that exceed the time limit for presentment for payment
1 1. Taxpayers must hold the tax registration certificate (ABCD) to handle the following matters.
A. apply for the issuance of tax management certificate for outbound business activities B. open a bank account.
C. Applying for extension of declaration D. Receiving and purchasing invoices
12. Types of tax registration include (ABCD).
A. Business registration B. Change registration C. Suspension and resumption of business registration D. Cancellation of registration
13. The following is the serial number of the special VAT invoice (ABCD).
A. stub copy B. invoice copy C. tax deduction copy D. bookkeeping copy
14. the government procurement law stipulates that government procurement should follow the principle of (ABC).
A. Principle of openness and transparency B. Principle of fair competition C. Principle of good faith D. Principle of strict examination and approval
15. The following is the main content of accounting professional ethics (ABCD).
A. Love and work hard B. Strengthen service C. Improve skills D. Be honest and clean
Second, true or false (this question type * * 1 5 questions, each small question1point, this question type * * *1point. Which of the following statements is true?
"√", wrong "×". Please fill in the answers in brackets. Don't answer. If you answer wrong, you won't score points or deduct points. )
1. According to the Accounting Law, the financial department of the State Council is in charge of the national accounting work, and the financial department of the local people's government at or above the municipal level is divided into districts.
Manage the accounting work within their respective administrative areas. ( √ )
2. After hiring a certified public accountant to audit the statements, the person in charge of the unit will be relieved by the visa of the certified public accountant.
Be responsible for the authenticity and completeness of the statement. ( × )
3 accounting professional and technical qualifications are divided into three levels: primary qualification, intermediate qualification and advanced qualification. ( √ )
4. Concealing or intentionally destroying accounting data that should be kept according to law, which does not constitute a crime, may impose a fine of more than 5,000 yuan on the unit.
A fine of less than ten thousand yuan. ( × )
5. The principle of "keeping promise and fulfilling payment" not only protects the legitimate rights and interests of depositors, but also strengthens the settlement responsibility of banks.
Ren. ( √ )
6. If the date of issue is written in lowercase, the bank can accept it, but the losses caused thereby shall be borne by the drawer.
( × )
7. Forging a bill refers to the act of an unauthorized person changing the items recorded on the bill except the signature. ( × )
8 without the approval of the people's Bank of China to open a basic deposit account for the record system. ( × )
9. Cheques can be used for transfer settlement in the same city or in different places. ( × )
10. If there are more than two bill guarantors, the guarantors shall be jointly and severally liable. With the guarantee of * * *,
The holder may, in no particular order, exercise the bill rights to one or several or all guarantors for the entire bill amount and related expenses.
* * * The guarantor shall not refuse. ( √ )
1 1. The current tax rate in China is only proportional tax rate and fixed tax rate. ( × )
12. The validity period of the temporary deposit account shall not exceed 3 years. ( × )
13. Corporate income tax is levied annually, paid in advance monthly or quarterly, and settled at the end of the year, with overpayment and underpayment. ( √ )
14. Units and individuals can only issue invoices when operating business and confirming operating income. Things that didn't happen,
You can also issue an invoice. ( × )
15. After the handover of accounting work, the handover list shall be filled in triplicate, one for both parties and one for the supervisor. ( × )
Four, short answer questions (this question type is ***3 small questions, of which the first question is 4 points, the second question is 7 points, and the third question is 4 points. This question type * * *
15. )
1. Briefly describe the composition of the national budget. (1. 1 point, ***4 points)
A: (1) Central budget: refers to the budget of the central government, which consists of the budgets of central departments (including directly affiliated units), including local governments.
The amount of income turned over to the central government and the amount returned or subsidized by the central government.
(2) Local budget: The total local government budget is an integral part of the national budget.
(3) Total budget: The total budget refers to the budget prepared by governments at all levels and lower levels after the annual revenue and expenditure are audited.
(4) departmental unit budget: departmental unit budget refers to the revenue and expenditure budget of departments and units. Is the basis of the total budget, by the pre
Calculation department and unit establishment.
2. Briefly describe the absolute items of commercial bills. (Each item 1 point, ***7 points)
A: When issuing a commercial bill, the following items must be recorded. If one of the following items is not recorded, the commercial bill is invalid: (1) indicate the words _ _ commercial acceptance bill or bank acceptance bill; (2) Unconditional payment entrustment; (3) The determined amount; (4) Payment
Name of personnel; (5) the name of the payee; (6) Date of issue; (7) Signature of the drawer.
3. Briefly describe the basic requirements of honesty and trustworthiness in accounting professional ethics. (One requirement 1 point, ***4 points)
Answer: (1). Be honest, tell the truth, do honest things, and don't cheat.
(2) Seeking truth from facts and truthfully reflecting,
(3) Keep it confidential and trustworthy, and don't be tempted by interests.
(4) Proceed cautiously, and credit comes first.
Verb (abbreviation of verb) case analysis question (this question 1 question, ***20 points)
A company is a large state-owned enterprise, and the following happened on 20 12:
(1) In February, Yang was appointed as the cashier of this enterprise. Yang, the daughter of Zhang, the head of accounting institution, was appointed as 20 1 1 7.
In June, I graduated from a well-known university majoring in accounting and obtained the qualification certificate of accounting.
(2) After Yang arrived, the original cashier Li went through the handover formalities with him. In order to distinguish the responsibilities, Yang sealed the original account books.
Separate account books for accounting.
(3) In March, a supplier of this enterprise came to the door for overdue payment, and Yang wrote a check for 200,000 yuan to the supplier.
When the merchant presents the payment to the bank, the bank will refund it on the grounds that the bank balance of the factory is less than 200,000 yuan.
(4) In June, the chairman instructed Zhang, the person in charge of the accounting institution, to revise the semi-annual report of the enterprise borrowing from the bank in the second half of the year.
Get the money ready. Zhang directly increased the operating income on the income statement from 5 million to 7 million.
(5) The enterprise received a transfer check dated July 4th, but Yang didn't arrive until July 20th due to negligence.
The bank refused to pay on the grounds that the payment deadline was exceeded, so Yang modified the date of issue with correction fluid.
Change it to July 14.
(6) In August, the income accountant asked for sick leave, and after discussion by the board of directors, cashier Yang temporarily took over the income accounting work.
Requirements: According to the above situation and relevant laws and regulations, analyze the following issues:
(1) Does the company's appointment of Yang comply with the law? On the specific requirements of avoidance system.
Analysis: The appointment of Yang Ming by this enterprise is not in compliance with the law. According to the provisions of the Accounting Law, accountants in state-owned enterprises are subject to withdrawal.
System. The immediate family members of the person in charge of the _ _ _ unit shall not be the person in charge of the accounting institution or the person in charge of accounting; (2) Accounting
The immediate family members of the person in charge of the institution and the person in charge of accounting shall not work as cashiers in the accounting institution of the unit. Yang is an accountant.
The daughter of the person in charge of the institution is an immediate relative and cannot be a cashier in the enterprise.
(2) Is it correct for Yang to set up another accounting book? Try to explain why.
Analysis: Yang's practice of setting up another account book is incorrect. According to relevant laws and regulations, the receiving party shall continue to use handover.
Before the account book, it is not allowed to set up another account book without authorization to ensure the consistency and integrity of accounting records. So, Yang set up another account book.
Accounting practice is incorrect.
(3) What is the behavior of the factory to issue a transfer check of 200,000 yuan? What kind of legal responsibility should I bear?
Analysis: The act of issuing 200,000 transfer checks by the factory belongs to the act of issuing empty checks. According to payment and settlement laws and regulations
Repair, the drawer made a bad check, and the signature of the check was inconsistent with that of the reserved bank, and the payment password was used in the area where the payment password was used.
The bank will refund the cheque with the wrong code and impose a fine of 5% but not less than 1000 according to the face value; The bracket has
Have the right to ask the drawer to pay 2% of the check amount. Banks should stop issuing checks to those who repeatedly issue checks.
(4) Is it legal for Zhang, the person in charge of the accounting institution, to modify the data of the semi-annual report? If it is illegal, what kind of law should it bear?
Legal responsibility?
Analysis: It is illegal for Zhang, the person in charge of the accounting institution, to modify the data of the semi-annual report. Forge or tamper with accounting according to accounting law.
Vouchers, accounting books, the preparation of false financial accounting reports, which constitute a crime, shall be investigated for criminal responsibility according to law. Does not constitute a crime
The financial department of the people's government at or above the county level shall, depending on the seriousness of the illegal act, notify the unit at the same time.
A fine of not less than 5,000 yuan but not more than 10,000 yuan may be imposed, and the directly responsible person in charge and other directly responsible personnel may be punished.
A fine of not less than three thousand yuan but not more than fifty thousand yuan. The persons in charge and other persons directly responsible for the illegal acts listed in the preceding paragraph.
State functionaries shall be dismissed or even dismissed by their units or superior units and administrative supervision departments.
In addition to administrative sanctions. Accounting personnel who commit the above-mentioned illegal acts shall be revoked by the financial department of the people's government at or above the county level.
Qualification certificate.
(5) How many days is the time limit for presenting payment of the cheque? Is Yang doing the right thing? Try to explain bills and settlement vouchers.
What can't be changed on the website?
Analysis: The time limit for presentment payment of a cheque is 10 days after the date of issue. Yang's approach is incorrect. The amount of bills and settlement vouchers,
The date of issue or issuance and the name of the payee shall not be changed, and the changed bill is invalid; The bank will not accept the changed settlement voucher.
Reason.
(6) Does Yang's part-time income accounting work comply with the law? Explain why.
Analysis: Yang's part-time income accounting work does not comply with the law. According to relevant laws and regulations, cashiers are not allowed to collect money concurrently.
Keep accounting files and register income and expenditure, creditor's rights and debts. So cashier Yang is also a part-time income accountant.
Disobeying the law.