1. Fill in the blanks (fill in the correct answers in the blanks of each question, 1 point for each blank, ***10)
1. Each unit must set up accounting books in accordance with the law, and Guarantee its ____________________________.
2. If relevant laws and administrative regulations stipulate that accounting statements, notes to accounting statements and financial statements must be audited by a certified public accountant, the audit report issued by the certified public accountant and his or her accounting firm shall be accompanied by __________________ Provided together.
3. After the finance, auditing, taxation, People's Bank of China, securities supervision, and insurance supervision and other departments conduct supervision and inspection of the accounting information of relevant units in accordance with the law, they shall issue a ______________.
4. __________________ refers to the behavior of units and individuals using cash, bills, credit cards and settlement vouchers for monetary payments and fund settlement in social and economic activities.
5. In order to prevent the date of issuance of the bill from being altered, when filling in the month and day, if the month is _______________ and the day is _______________, "zero" should be added in front of it.
6. When purchasing and selling goods, providing or accepting business services, and engaging in other business activities, units and individuals shall issue, use, and obtain _______________ in accordance with regulations.
7. If the taxpayer's _______________________ changes, he shall apply to the original tax registration authority to apply for a change of tax registration.
8. Ordinary invoices are composed of _______________________. The former is applicable to the business operations of a certain industry, such as unified commercial retail invoices, commercial wholesale unified invoices, industrial enterprise product sales unified invoices, etc., while the latter is only applicable For a certain business project, such as advertising expense settlement invoices, commercial housing sales invoices, etc.
9. Adhering to standards and ______________ is the top priority of accountants’ professional ethics.
2. Single-choice questions (fill in the brackets with a correct answer to the following questions that fits the meaning of the question with English capital letters. Each question is 1 point, ***15 points. No choice, wrong No points will be awarded for this question (select or multiple choices)
1. According to the provisions of the "Accounting Law", the period of my country's accounting year is ().
A. From January 1st to December 31st of the Gregorian calendar
B. From January 1st to December 31st of the lunar calendar
C .The normal business cycle of each unit
D. From April 1 to March 31 of the following year
2. Forge or alter accounting vouchers and accounting books, and prepare If a false financial accounting report does not constitute a crime, the financial department of the people's government at or above the county level will notify the unit, and the unit may also be fined ().
A. More than 2,000 yuan but less than 60,000 yuan
B. More than 5,000 yuan but less than 100,000 yuan
C. More than 3,000 yuan but less than 50,000 yuan
< p> D. More than 5,000 yuan and less than 200,000 yuan3. According to the provisions of the "Accounting Law", when the person in charge of the accounting agency or the accounting supervisor handles the handover procedures for accounting work, () is responsible for supervising the handover.
A. Unit head
B. Audit department head
C. General accounting staff
D. Cashier
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4. If the original voucher obtained from an external unit is lost, a certificate stamped with the official seal shall be obtained () and the number, amount and content of the original voucher shall be indicated. Original vouchers can be produced only after approval from the accounting supervisor and unit leaders.
A. Unit person in charge
B. Handling personnel
C. Audit department
D. Original issuing unit
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5. When the holder of a bank draft proposes payment to the bank, he must submit the bank draft and () at the same time.
A. Payment receipt
B. Invoice
C. Personal ID card
D. Termination notice
6. Among the following items, the one that should bear the first payment responsibility when handling payment settlement is ().
A. Bank that handles collection and payment
B. Bank that handles entrusted collection
C. Bank that handles exchange
D. The bank that issued the letter of credit
7. The check that can be endorsed for transfer is ().
A. Cash check
B. Transfer check
C. Ordinary check
D. Fixed amount check
8. After the taxpayer has completed tax registration, if the tax registration authority is changed due to changes in residence or business location, the taxpayer should apply to the original tax registration authority for deregistration of tax registration, and within () days, apply to the tax authority of the place of destination for tax registration .
A.10
B.20
C.30
D.60
9. Taxation In accordance with the principles of (), the agency issues a "Certificate of Tax Administration for Overseas Business Activities". The validity period of the "Certificate for Tax Administration for Overseas Business Activities" is generally 30 days, and the longest period shall not exceed 180 days.
A. Single certificate
B. Accrual basis
C. Cash basis
D. One certificate for one location
10. If a taxpayer or withholding agent is unable to file a tax return or submit a withholding and payment or collection and payment report form on time, the declaration may be postponed upon approval by ().
A. Taxation authority
B. Financial department
C. Business department
D. Unit leader
11. If a state functionary instructs, instructs, or forces accounting institutions or accounting personnel to conceal or deliberately destroy accounting vouchers, accounting books, and financial accounting reports that should be kept in accordance with the law, and it does not constitute a crime, the unit or relevant department shall The unit shall impose administrative sanctions of (), dismissal, or expulsion in accordance with the law.
A. Warning
B. Demerit
C. Major demerit
D. Downgrade
12 , () Take advantage of administrative management to implement necessary administrative supervision and inspection of accounting professional ethics.
A. Government departments
B. Industry organizations
C. Financial departments
D. Personnel departments
13. Each unit shall not appoint (employ) personnel who do not have accounting qualifications to engage in ().
A. Accounting consulting work
B. Financial work
C. Auditing work
D. Accounting work
< p> 14. The cashier of a certain unit is not only responsible for the collection and payment of monetary funds, but also registers detailed accounts of claims and debts as an agent. This practice violates the provisions of ().A. Internal control system of accounting institutions
B. "Measures for the management of agency accounting"
C. "Measures for the management of accounting qualifications"
D. Unit Accounting Position Responsibility System
15. The basis for banks to review check payments is the () of the check drawer.
A. Agreed payment password
B. Reserve bank signature
C. ID card
D. Check in Bill
4. True or False Questions (Tick "" in brackets for correct answers, "" for wrong answers, 1 point for each question, maximum 10 points. No points will be deducted for no answer or wrong answer. points)
1. According to the provisions of the "Basic Accounting Work Standards", accountants should have necessary professional knowledge and skills, be familiar with relevant national laws, regulations, rules and the national unified accounting system, and abide by professional ethics , and have intermediate or above accounting professional and technical qualifications. ()
2. Each unit should regularly check the accounting book records with the physical objects, payments and related information to ensure that the accounting book records are consistent with the actual amounts of physical objects and payments, and that the accounting book records are consistent with the accounting vouchers. The relevant contents are consistent, the corresponding records between the accounting books are consistent, and the accounting book records are consistent with the relevant contents of the accounting statements. ()
3. The printed out mechanism accounting vouchers must be stamped with the seal or signature of the document maker, reviewer, bookkeeper, the person in charge of the accounting agency, and the accounting supervisor. ()
4. Payment of the "bill amount" is the ultimate purpose of issuance and transfer of the bill. The rights and obligations on the bill will only be extinguished after the bill amount is paid in full. ()
5. Bill acts refer to the legal acts of the parties to the bill for the purpose of incurring bill debts, and the signing or sealing of the bill as an essential element for the establishment of rights and obligations, including the issuance, endorsement, and acceptance of bills. Three types. ()
6. If taxpayers have tax obligations during the suspension of business, they shall declare and pay taxes in accordance with the provisions of tax laws and administrative regulations. ()
7. Taxpayers who enjoy tax reductions and exemptions shall report to the tax authorities within 25 days from the date of change if their conditions for tax reductions or exemptions change. ()
8. Substantial independence means that the certified public accountant must not have any special interest relationship with the company or individual being audited. For example, he or she must not own equity in the company being audited or hold a senior position, or be an employee of the company. Primary lender, asset trustee or family relationship with the management*, etc. ()
9. Accounting behaviors can be regulated by the accounting legal system. ()
10. Accountants should receive continuing education to improve their professional quality and accounting professional ethics.
()
5. Short answer questions (each question is 5 points, ***15 points)
1. What are the basic requirements for establishing an internal accounting supervision system?
2. What is a bank settlement account? What types of bank settlement accounts can be divided according to their uses?
3. What are the main differences between accounting professional ethics and accounting legal systems?< /p>
VI. Comprehensive questions (each question is 10 points, ***30 points)
1. In May 2008, the financial department was inspecting the quality of accounting information of Hongfei Company. It was found that the company had the following matters:
(1) Cashier Xiao Wang is the niece of the general manager and is highly regarded by the general manager. In addition to being responsible for cashier work, he is also responsible for the registration of income and expense accounts.
(2) Accountant Xiao Zhang, a graduate student admitted to a key local university, applied for transfer from the unit. Due to the tight enrollment time, Xiao Zhang asked his leader to register for school first, and then return to the unit to handle the accounting handover procedures after the admission procedures were completed. The unit leader agreed to Xiao Zhang's application.
(3) At the beginning of 2007, the company officially transferred a Mr. Huang with senior accountant qualifications to serve as the deputy manager of the accounting department. Huang's original workplace is in Hunan, and he still holds the accounting qualification certificate issued by the Hunan Provincial Finance Department, and the relevant accounting qualification business files are still kept in the Hunan Provincial Finance Department.
(4) The company has implemented computerized accounting. The general ledger and subsidiary ledgers, cash journals, and bank deposit journals are printed regularly. The accounting books are serially numbered and bound into volumes. Signature (seal) of the person in charge and accounting supervisor.
(5) There is a purchase invoice with traces of alteration. It can be vaguely seen that the original registered amount was 500,000 yuan, and the corrected amount was 5 million yuan, but there was no stamp of the invoice-issuing unit at the correction place. The company explained that the sales unit filled in the wrong amount when issuing the invoice. The sales unit made corrections directly on the invoice without stamping it, and the corrected amount was correct.
Requirement: Please analyze whether the above matters violate the relevant provisions of the accounting legal system.
2. The following events occurred in Guangzhou Qiangli Company in 2007:
(1) Because the chairman was on a business trip, the company’s 2007 annual financial report was approved by the general manager and The financial manager signs and seals the report before reporting it to the outside world.
(2) The company had a conflict with China Construction Bank, the bank where the basic deposit account was opened, due to capital borrowing. Through estrangement, the company reached an agreement with a branch of the Bank of China and obtained a loan of 5 million yuan from the branch. In order to further consolidate the relationship with the branch, the company leaders instructed the accounting department to set up another basic deposit account in the branch to strengthen business dealings with the branch.
(3) Because the company purchased goods from Company A, it endorsed and transferred a bank draft marked "cash" received to Company A.
(4) The company issued a transfer check in the amount of 30,000 yuan to Company B. When Company B prompted for payment, the company's bank balance was only 20,000 yuan.
The bank where the account was opened imposed a fine of RMB 1,000 on Qiang Qiang Company, and Company B also required Qiang Qiang Company to pay compensation of RMB 1,000.
(5) The company will destroy the invoice stubs and invoice registration books that have been kept for five years. After destruction, they will immediately report to the tax authorities.
Requirement: Please analyze whether the above approach of Qiangli Company is correct and why?
3. Due to the implementation of job rotation, Xiao Liu was rotated from the financing and investment position to the cost and expense position, responsible for costs. Accounting of expenses. Cost and expense accounting requires a heavy workload and the business is busy. Compared with the previous financing and investment accounting business, Xiao Liu's workload has greatly increased, but his salary income has not increased, which caused Xiao Liu's strong dissatisfaction. The following situations occurred to Xiao Liu at work:
(1) Xiao Liu asked the manager of the accounting department to be transferred back to his original job. The reason he gave was: being familiar with the original accounting business can greatly improve his performance. Work efficiency.
(2) At the request of his lover, Xiao Liu copied the cost data and technical data of the company’s new products and provided them to his lover’s employer.
(3) Xiao Liu complained all day long, was careless about his work, and frequently made accounting errors, causing strong dissatisfaction among his colleagues.
(4) Xiao Liu treated the relevant department personnel who came to handle business with an expressionless face, a cold attitude, and even deliberately made things difficult.
Requirements:
(1) Analyze whether the financial manager will agree to Xiao Liu’s request and transfer him back to the financing and investment accounting position. Why? Implementing job rotation will affect the business of accounting personnel What is the impact of quality?
(2) Which aspects of Xiao Liu’s behavior in analysis items (2), (3) and (4) violate accounting professional ethics?
Answers and Scoring criteria
1. (1 point for each blank, ***10 points)
1. True and complete; 2. Financial accounting report; 3. Inspection conclusion; 4. Payment and settlement; 5. One, two and one ten, one to nine and one ten, two ten and three ten; 6. Invoice; 7. Tax registration content; 8. Industry invoices and special invoices; 9. Act in accordance with the law.
2. Multiple choice questions (each question is 1 point, maximum 15 points)
1.A2.B3.A4.D5.D6.B7.B8.C9. D10.A11.D12.C13.D14.A15.B
3. Multiple-choice questions (2 points for each question, ***20 points)
1.BCD2. BCD3.BC4.ABCD5.ACD6.ABCD7.ABCD8.ABCD9.ABCD10.ABC
IV. True or False Questions (1 point for each question, ***10)
183456789 ㄧ
5. Short-answer questions (each question is 5 points, ***15 points)
1. Each unit should establish and improve its internal accounting supervision system and internal control system . (1 point)
The establishment of the internal supervision system of the unit should meet the following requirements:
(1) Accounting personnel and the approving personnel and handling personnel of economic business matters or accounting matters, The responsibilities and authorities of property management personnel should be clear, separated and restricted from each other (1 point);
(2) Decision-making and execution of major external investments, asset disposals, capital dispatch and other important economic business matters The procedures for mutual supervision and mutual restriction should be clear (1 point);
(3) The scope, deadline and organizational procedures of property inventory should be clear (1 point);
(4) The methods and procedures for regular internal audit of accounting data should be clear (1 point).
2. Bank settlement account refers to the RMB current deposit account opened by the bank for depositors to handle fund collection, payment and settlement. (1 point)
Bank settlement accounts can be divided into the following types of accounts according to different uses:
(1) Basic deposit account. It refers to the bank settlement account that depositors need to open for daily transfer settlement and cash collection and payment. It is the main deposit account of depositors. (1 point)
(2) General deposit account. It is a bank settlement account opened by a depositor at a banking institution other than the bank where the basic deposit account is opened for borrowing or other settlement needs. (1 point)
(3) Special deposit account. It refers to a bank settlement account opened by a depositor for the special management and use of its funds for specific purposes in accordance with laws, administrative regulations and rules. (1 point)
(4) Temporary deposit account. It refers to a bank settlement account opened by a depositor for temporary needs and used within a specified period. (1 point)
3. The difference between accounting professional ethics and accounting legal system is mainly reflected in:
(1) Different natures. The accounting legal system is enforced through the state machinery and has strong heteronomy; accounting professional ethics mainly relies on the consciousness of accounting practitioners and has strong self-discipline. (1 point)
(2) The scope of action is different. The accounting legal system focuses on adjusting the external behavior of accountants and the legitimacy of results; accounting professional ethics requires not only adjusting the external behavior of accountants, but also adjusting the inner spiritual world of accountants. (1 point)
(3) The implementation forms are different. The accounting legal system is formulated by the national legislative or administrative agencies through certain procedures. (0.5 points) The form of expression is specific and clear, forming formal written regulations (0.5 points); Accounting professional ethics comes from the professional life and work of accounting personnel. Professional practice is expressed in both clear written regulations (0.5 points) and unwritten norms, which exist in people's consciousness and beliefs (0.5 points).
(4) The implementation guarantee mechanisms are different. The accounting legal system is guaranteed and implemented by the state's compulsory force; accounting professional ethics not only have corresponding requirements of national laws, but also require the conscious compliance of accountants.
6. Comprehensive questions (each question is 10 points, ***30 points)
Comprehensive questions 1.
(1) Does Xiao Wang serve as a cashier? In violation of relevant regulations, the "Basic Accounting Work Standards" states that immediate family members of unit leaders are not allowed to serve as the head of the unit's accounting department or accounting supervisor. Xiao Wang is only a cashier and does not violate the provisions of the avoidance system. (1 point) The cashier shall not concurrently be responsible for the account registration of income and expenses, as the two are incompatible positions. Xiao Wang is also responsible for the registration of income and expense accounts, which violates the provisions of the "Basic Accounting Work Standards" that "cashiers are not allowed to concurrently be responsible for review, accounting file keeping, and registration of income, expenses, claims, and debt accounts." (1 point)
(2) Article 41 of the "Accounting Law" stipulates that when accounting personnel are transferred or resign, they must complete the handover procedures with the takeover personnel. (1 point) Xiao Zhang violated this provision when he left the unit without completing the accounting work handover procedures. (1 point)
(3) According to the "Measures for the Management of Accounting Qualifications", if the certificate holder transfers his or her work unit within the jurisdiction of different accounting management agencies and continues to engage in accounting work, he must fill in the transfer registration Form, with the accounting qualification certificate, go through the transfer procedures in a timely manner with the originally registered accounting qualification management agency, and within 90 days from the date of completing the transfer procedures, hold the accounting qualification certificate, transfer registration form and the transfer registration form issued by the transfer unit Proof of engaging in accounting work, and go through the transfer procedures with the accounting qualification management agency in the area where the transfer unit is located.
(1 point) It has been more than a year since Huang was transferred to the company in January and has not yet completed the accounting qualification transfer procedures, which does not meet the above regulations. The transfer procedures for accounting qualifications should be completed in a timely manner. (1 point)
(4) According to the "Accounting Law" and "Basic Accounting Work Standards", for units that implement computerized accounting, the general ledger and detailed ledgers should be printed regularly. However, when collection and payment business occurs, on the day when the receipt voucher and payment voucher are input, the cash journal and bank deposit journal must be printed and checked with the cash on hand. (1 point) The company's practice of regularly printing cash journals and bank deposit journals violates regulations. (1 point)
(5) According to the relevant provisions of the "Accounting Law" and "Basic Accounting Work Standards", if there are errors in the recorded content of the original voucher, it must be reissued or corrected by the issuing unit. Corrections must be made by the issuing unit of the original voucher, and the seal of the issuing unit shall be stamped on the correction place. The unit that issued the original voucher shall also be responsible for the re-issuance of the original voucher. (1 point) The original voucher received by the company has traces of correction and lacks the seal of the issuing unit, which violates this provision. The company should require the issuing unit to reissue (or stamp) the voucher according to regulations. (1 point)
Comprehensive question 2.
(1) It is incorrect to issue the annual financial accounting report to the outside world only signed by the general manager and financial manager. (1 point) According to Article 21 of the Accounting Law, the financial accounting report must be signed and sealed by the person in charge of the unit, the person in charge of accounting work, and the person in charge of the accounting agency. For units with a chief accountant, the chief accountant must also Signed and stamped. Qiangqiang Company's reporting of financial reports without the signature and seal of the head of the unit and the chairman of the board is contrary to the above regulations. (1 point)
(2) It is incorrect to set up another basic deposit account at a branch of Bank of China. (1 point) According to the provisions of the "RMB Bank Settlement Account Management Measures", depositors can only open a basic deposit account at the bank. Qiangqiang Company already has a basic deposit account at China Construction Bank and should not open another basic deposit account. (1 point)
(3) It is incorrect to endorse and transfer a bank draft marked with the word "cash". (1 point) According to the relevant regulations of the People's Bank of China on the use of bank drafts, bank drafts can be transferred by endorsement, but bank drafts marked with the word "cash" cannot be transferred by endorsement. Qiangli Company violates this provision by endorsing and transferring bank drafts marked "cash". (1 point)
(4) The amount of Qiangqiang Company’s check exceeds the actual amount at the payer’s place, which is an act of issuing a bad check and is incorrect. (1 point) According to regulations, the bank can impose a fine of 5% of the face value but not less than 1,000 yuan. The bank where the account was opened was correct in fining Qiangli Company 1,000 yuan. (0.5 points) According to regulations, the holder of the check can ask the drawer to compensate for 2% of the check amount. Therefore, Company B’s request for Qianli Company to pay compensation of 1,000 yuan is wrong. It can only ask Qianli Company to pay compensation of 600 yuan. Gold (30000×2%). (0.5 points)
(5) Qiangqiang Company’s practice of destroying the invoice stubs and the invoice registration book on its own was incorrect. (1 point) According to regulations, issued invoice stubs and invoice registers must be kept for 5 years. Upon expiration of the retention period, they shall be reported to the tax authorities for inspection and destroyed by the competent tax authorities. Therefore, Qiangli Company should report to the tax authorities for destruction and cannot destroy it on its own. (1 point)
Comprehensive question 3.
(1) The financial manager will not agree to Xiao Liu’s request. (1 point) According to Article 13 of the "Basic Accounting Work Standards", the positions of accounting personnel should be rotated in a planned manner. The accounting department implements job rotation to comply with this requirement. (1 point) Implementing job rotation will help accountants become fully familiar with the accounting and supervision business, and (1 point) continuously improve accounting business skills and quality. (1 point)
In matter (2), Xiao Liu copied the company’s information to his lover’s company, violating the requirement of “honesty and trustworthiness”. (1 point) Honesty and trustworthiness require accountants to "keep confidentiality and be trustworthy, and not be tempted by interests." Xiao Liu gave the copied information to other units, leaking the company's business secrets. (1 point)
In matter (3), Xiao Liu was full of complaints and carelessness at work, which violated the requirements of "love and dedication" in accounting professional ethics. (1 point) Loving one’s job and being dedicated requires accountants to love their job, be loyal to their duties, conscientious, serious and dedicated. Xiao Liu's behavior violated this requirement. (1 point)
In matter (4), Xiao Liu was unenthusiastic and even made things difficult for his colleagues who handled business, which violated the requirement of "strengthening service" in accounting professional ethics. (1 point) Strengthening service requires accountants to have service awareness, treat each other with sincerity, and improve service quality. Xiao Liu's attitude towards his colleagues goes against this requirement.
(1 point)