Examination questions and answers of Shanghai accounting qualification examination in the first half of 2009

Shanghai Accounting Foundation and Answers in the First Half of 2009

Examination questions and answers of "Accounting Basis" in the unified examination of Shanghai accounting qualification in 2009 (first half of the year)

I. Multiple-choice questions (***25 questions of this kind, each small 1 point, ***25 points)

1. Double entry bookkeeping requires a B for every transaction or event.

A. Equal amounts are registered in one or more interrelated accounts at the same time.

B equal amounts are registered in two or more interrelated accounts at the same time.

C The amounts recorded by two or more interrelated accounts at the same time are not equal.

Record equal amounts in the general ledger and two or more corresponding subsidiary accounts.

2. For a transaction or event, it is called B, indicating the account to be lent and the record of its amount.

A. Accounting records B. Accounting entries C. Accounting books D. Accounting statements

3. There are two subsidiary accounts "Material A" and "Material B" under the raw material general ledger account of Corning Company. At the end of March 2009, the debit balance of raw material general ledger account was RMB 450,000, and the debit balance of material A subsidiary account was RMB 200,000, so the material B subsidiary account was C.

A. Debit balance is 650,000 yuan. B. Credit balance is 250,000 yuan.

C. Debit balance is 250,000 yuan D. Credit balance is 650,000 yuan.

4. The handling fee paid to the accepting bank when the enterprise applies for using the bank acceptance bill is included in B. ..

A. Management expenses B. Financial expenses C. Production expenses D. Sales expenses

5. what is not intangible assets is d.

A. trademark right B. patent right C. non-patented technology D. goodwill

6. Marriott Company is a small tax paying enterprise. In March 2009, we sold A 1 0,000 pieces of products, the total amount in the ordinary invoice was 1.23 600 yuan, and the VAT rate was 3%. For this business, the value-added tax payable confirmed by Marriott Company is C yuan.

A.3 708 B. 3 8 19 C. 3 600 D.4 000

7. Taiming Company is a general taxpayer of value-added tax, and acquired a batch of agricultural products in March 2009. The purchase price indicated on the purchase invoice is 950,000 yuan, and the payment method is cash. The purchased agricultural products have been accepted and put into storage. According to the tax law, the input tax is calculated at the deduction rate of 13%, and the recorded value of this batch of agricultural products is D yuan.

A.950 000

8. At the beginning of 2008, the total owner's equity of Bora Company was 65,438+0,500,000 yuan. In 2008, Bora Company increased its capital by 300,000 yuan from surplus reserve, realized a total profit of 3 million yuan, paid income tax of/kloc-0.0 million yuan (actually paid 900,000 yuan), extracted surplus reserve of 200,000 yuan, and distributed profits to investors of/kloc-0.0 million yuan. At the end of 2008, the total owner's equity of Bora Company was D yuan.

A.b . 3 100000 c . 3500000d . 3400000

9. B doesn't need to use a customized account book.

A. General ledger B. Fixed assets subsidiary ledger

C. Cash book on hand D. Deposit journal

10, when accounting personnel prepare accounting vouchers, the materials used by the generals belong to the administrative department and the manufacturing expenses have been wrongly recorded. The method of correcting the wrong accounts should be C.

A. crossed correction method B. supplementary registration method C. scarlet letter correction method D. voucher withdrawal method

1 1. If an enterprise has an inventory surplus of fixed assets, it should be accounted for through account D. ..

A. Pending property gains and losses B. Non-operating income

C. Non-operating expenses D. Adjustment of profit and loss in previous years

12. The balance sheet item that can be directly filled in according to the ending balance of the general ledger account is A..

A. Payables to employees B. Monetary funds C. Inventory D. Fixed assets

13. the activity that can lead to changes in the scale and composition of enterprise capital and debt is C.

A. Commercial activities B. Investment activities C. Financing activities D. Commercial activities

14, the storage period of accounting files should start from B.

A. counting from the date of transfer to the archives management department.

B. from the first day after the end of the fiscal year

C. From the date of publication of the annual accounting statements.

D from the end of the first month of the next fiscal year.

15. Jiahui Company issues ordinary shares 10000, with a par value of 1 yuan per share and an issue price of 5 yuan per share. It paid 200,000 yuan to securities companies and 600,000 yuan to accounting firms and law firms. The amount of ordinary shares issued by Jiahui Company included in the share capital is D million yuan.

A.5 000 B. 4 920 C. 4 980 D. 1 000

16. The information that cannot be provided in the payment voucher summary is C.

A. delivery amount B. delivery person C. debit account D. number of delivery sheets

17, at the end of subject c, "Loss and surplus of pending property".

A there may be a debit balance or a credit balance.

C. there is no balance. D. none of the above is correct

18, Hongrun Company is a general VAT taxpayer, and the applicable VAT rate is 17%. On March 25th, 2009, Hongrun Company provided processing services to Company A, the labor cost was 65,438 yuan+05,000 yuan, and the processing fee charged by * * * was 26,325 yuan (including VAT). Regardless of other factors, the operating profit of this processing service is B yuan.

A. 1 1 325

19. Regarding the balance trial balance, the middle A in the following statement is correct.

A The total opening balance of all accounts is equal to the total closing balance of all accounts.

The sum of debit opening balances of all accounts is equal to the sum of credit opening balances of all accounts.

The total debit of all accounts is equal to the total credit of all accounts.

The sum of debit ending balances of all accounts is equal to the sum of credit ending balances of all accounts.

20. the "non-operating income" account belongs to C.

A. Income account B. Owner's equity account

C. Profit and loss account D. Liability account

2 1, and the debit balance of the "profit distribution-undistributed profit" account represents D.

A. Net profit realized in the current period B. Net loss occurred in the current period

C. Cumulative net profit D. Cumulative uncompensated losses

22. The correct one in the following statement is D.

A Accrued short-term loan interest is accounted for in "short-term loan" and accrued long-term loan interest is accounted for in "long-term loan".

B Accrued short-term loan interest and long-term loan interest are accounted for in the "interest payable" account.

C Accrued short-term loan interest is accounted for in "short-term loan" and accrued long-term loan interest is accounted for in "interest payable".

D Accrued short-term loan interest is calculated as "interest payable" and accrued long-term loan interest is calculated as "long-term loan".

23. Hengwei Company uses the weighted average method once a month to evaluate the issued inventory. March 2009 1, the monthly inventory of material b is 40 tons, and the unit price is 3 100 yuan/ton; In March, * * * purchased 60 tons of material B at a unit price of 3,000 yuan/ton; In March, 70 tons of material B was used for production, so the inventory unit price issued this month was D yuan/ton.

A.3 060 B. 3 050 C. 3 100 D.3 040

24. The date on the cash receipt voucher should be B.

A. Date of preparation of receipt voucher

B. Date of receipt of cash

C. the date indicated on the attached original certificate.

D. Date of entry into the cash ledger

25, the way to increase the paid-in capital of enterprises does not include B. ..

A. Converting capital reserve into capital B. Paying cash dividends

C. Owner's invested capital D. Surplus reserve is converted into capital.

Second, multiple-choice questions (such questions * *10, 2 points for each small question, ***20 points)

1, Ruifeng Company depreciated120,000 yuan in February 2009, and fixed assets increased10,000 yuan in February depreciation, while fixed assets decreased by 25,000 yuan; In March 2009, the depreciation of fixed assets was increased by RMB 28,000, and the depreciation of fixed assets was decreased by RMB 265,438+0,000. The depreciation of Ruifeng Company in March and April 2009 was AD yuan respectively.

A. 105 000 b . 127 000 c . 134 000d . 1 12 000

2. Acts that do not meet the cash management regulations include ACD.

A. Borrow money to the vault B. Withdraw cash C. Rent out the lending account D. Set up a small vault.

3. On July 25th, 2008, Hui Ling Company purchased a batch of materials A from Company B in the form of entrusted collection and settlement. The materials have been accepted and put into storage, and the invoice bill has not been received at the end of the month, which is estimated to be 60,000 yuan. On August 10, 2008, Hui Ling Company received the invoice bill from Company B, with the payment of 70,000 yuan and the value-added tax of 1 19000 yuan, which has been paid by bank deposit. ACD is the correct accounting entry in the whole accounting process of Hui Ling Company from the temporary appraisal value to the payment of bank deposits.

A. Borrow: raw materials -A material 60,000

Loan: accounts payable-the estimated accounts payable is 60,000 yuan.

B. Debit: accounts payable-the estimated accounts payable is 60,000 yuan.

Loan: 60,000 yuan of raw materials-A material.

C. Loan: 60,000 yuan of raw materials-material A.

Loan: accounts payable-the estimated accounts payable is 60,000 yuan.

D. Loan: 70,000 yuan for raw materials-material A.

Taxes payable-VAT payable (input tax) 1 1 900.

Loan: Bank deposit 8 1 900.

4.BD constitutes retained earnings.

A. Paid-in capital B. Surplus reserve C. Capital reserve D. Undistributed profit

5.BC is an account book that can continue to be used across years.

A. General ledger B. Subsidiary ledger of fixed assets

C. Accounts receivable subsidiary ledger D. Deposit journal

6. No matter what accounting procedure is adopted, the basis for registering the subsidiary ledger is ABC.

A. Original vouchers B. Summary table of original vouchers

C. Accounting vouchers D. Summary of original vouchers

7, the following accounting entries, reflect the enterprise financing business with AD.

A. Debit: bank deposit

Loan: paid-in capital

B. Loans: fixed assets

Loans: bank deposits

C. Debit: bank deposit

Loan: income from main business

D. Debit: bank deposit

Loans: Long-term loans

8. On March 2009 10, the material warehouse of Taibao Company issued a batch of materials A according to the material requisition. Among them, workshop production material 1 0,500, workshop management material 50 and enterprise management material 1 0,60. This picking list belongs to BCD.

A. foreign original vouchers B. self-made original vouchers C. execution vouchers D. one-time vouchers

9. Accounting statements should at least include ABCD.

A. Balance sheet B. Income statement

C. Statement of cash flow D. Statement of changes in owners' equity

10. Long-term equity investment includes ABC.

A. Investment in subsidiaries

B. investment in joint ventures

C. investment in joint ventures

D equity investment in which the investing enterprise has no control, the same control and significant influence on the invested enterprise, and has a quotation in an active market and its fair value can be reliably measured.

Three. True or false questions (25 questions in this category, 65438+ 0 points for each small question, * * * 25 points)

1. Assets can be divided into current assets and non-current assets according to the physical form. (×)

2. Capital reserve belongs to the category of capital and is a form of quasi-capital and capital reserve. ( √ )

3. The income from renting fixed assets of industrial enterprises should be recognized as non-operating income. (×)

4. Enterprises should set up detailed accounts according to the provisions of the unified national accounting system and the specific contents of unit transactions or events. ( √ )

The salary of the company's managers is included in the production cost. (×)

6. On March 28th, 2009, Feida Company purchased a fixed asset, and the special VAT invoice indicated that the price was 200,000 yuan and the VAT was 34,000 yuan, which could be deducted. When the freight is 5,000 yuan, the tax authorities allow the VAT to be deducted at the deduction rate of 7%. The recorded value of this fixed asset is 204, 650 yuan. ( √ )

7. The method of dividing by 2 refers to dividing the number of errors by 2, and using the obtained quotient to find out the number in the wrong direction in the account book, which can be used to find out how long or short the cash is. ( √ )

8. Receivables and prepayments are short-term creditor's rights of enterprises. Receivables are charged for goods, while prepayments are charged for monetary funds. (×)

9, inventory surplus inventory should be the replacement cost of the same or similar inventory as the actual cost. ( √ )

10. The ending credit balance of the "goods in transit" account indicates the actual cost of goods in transit that have not been received at the end of the period. (×)

1 1. An enterprise shall accrue depreciation of fixed assets on a monthly basis, which shall be included in the cost or current expenses of related assets respectively according to the purpose. ( √ )

12. Yu Hao company is a general taxpayer of value-added tax. Due to poor management, a batch of raw materials in stock was damaged. The VAT input tax of this batch of damaged materials is 65,438+07,000 yuan, which should be credited to the subject of "Taxes payable-VAT payable (transferred-out input tax)" during accounting treatment. ( √ )

13. In order to avoid key signatures and repeated numbering, accountants must fill in the number of accounting vouchers on the same day. (×)

14. On March 6, 2009, South China Company purchased 1000000 shares of a stock on the Shanghai Stock Exchange with the investment funds deposited, and the transaction price per share was 8. 2 yuan (including the declared undistributed cash dividend of 2008 of 0. 20 yuan), and pay related taxes and fees of 2000 yuan. South China Company classifies stock investment as trading financial assets, and the recorded value of trading financial assets is 800,000 yuan. ( √ )

15. For accounts with no balance, the "Debit or Credit" column and the balance column are not marked after closing. (×)

16. Under the physical inventory, the number of issues in the current period = opening balance+current income-actual amount at the end of the period. ( √ )

17. In March 2009, the main business cost account and other business cost account of Hongyun Company were 450,000 yuan and150,000 yuan respectively, so the current amount of the "operating cost" item in the income statement in March 2009 was 600,000 yuan. ( √ )

18. According to the requirement that substance is more important than form, the fixed assets rented by enterprises should be regarded as their own fixed assets. ( √ )

On June 9, 2008 and February 3, 2008, the credit balance of the "long-term loan" account of Jiarui Company was 520,000 yuan, of which 200,000 yuan will expire on July 0, 2009. In the balance sheet of Kerry Company on June 5438+February 3, 2008/KLOC-0, the "ending balance" of the "long-term loan" project should be 320,000 yuan. ( √ )

20. If the original documents obtained from other units are lost, the issuing unit shall be required to reissue them in time. (×)

2 1. Users of financial accounting reports include investors, creditors, the government, relevant departments and the public. ( √ )

22, bank draft deposits, bank promissory notes deposits and commercial draft deposits, must pass the "other monetary funds" account. (×)

23. Under the condition that the unit price of inventory remains unchanged, the calculated inventory delivery cost is the same for the same inventory receiving and dispatching business of the same enterprise, no matter what pricing method is adopted. ( √ )

24. On the bank statement, the deposit balance adjusted according to "enterprise book balance" must be equal to the deposit balance adjusted according to "bank statement balance". (×)

25. The so-called accounting procedure refers to the combination of accounting vouchers, accounting books and accounting statements, including the types and formats of accounting vouchers and accounting books, the contact methods between accounting vouchers and accounting books, and the working procedures and methods from the original vouchers to the preparation of accounting vouchers, the registration of subsidiary ledger and general ledger, and the preparation of accounting statements. ( √ )

4. Indefinite multiple-choice questions (this question is a small question of * *15, with 2 points for each small question and 30 points for * * *).

(1) wanqing company adopted the account processing procedure of account summary table, and some economic transactions occurred in March 2009 were as follows:

On the 3rd, Zhang Wen, an employee of the business department, went on a business trip and borrowed 1500 yuan cash in advance.

On the 4th, the Administration Department purchased a batch of office supplies with cash from 800 yuan.

On 6th, a product was sold at the price of 900 yuan, and the value-added tax was 153 yuan. The product is issued and the payment is received in cash. The product cost is carried forward to 550 yuan at the same time.

On the 8th, 200 yuan paid the maintenance cost of the first workshop in cash.

On June 5438+00, a batch of 60,000 yuan was purchased from Material A, including 55,000 yuan for product production, 3,000 yuan for administrative department and 2,000 yuan for workshop management.

Requirements: According to the above information, answer the question 1-3:

1. In the monthly account summary prepared according to the above business, the amount of "cash on hand" account is AC respectively.

A. Debit amount 1053 Yuan B. Debit amount 900 yuan

C, the letter of credit amount of 2500 yuan d, the letter of credit amount of 2300 yuan.

2. In the monthly account summary table compiled according to the above business, the total amount of all accounts is BD.

A, the debit amount is 63553 yuan b, and the debit amount is 6465438 yuan +003 yuan.

C the credit amount is 63,553 yuan d and the credit amount is 6,465,438 yuan +003 yuan.

On March 3 10, the account involved in the accounting entry of collecting material A was ABCD.

A, raw materials B, production cost C, management cost D, manufacturing cost

(2) Baofa Company is a general VAT taxpayer, and the applicable VAT rate is 17%. In March 2009, Baofa Company had the following businesses:

On the 2nd, we sold 100 product A at the unit price of 450 yuan/Taiwan, and have not received the payment yet; At the beginning of March, the balance of product A was 500 sets, and the unit cost was 365,438+00 yuan/set; 2,000 units were put into storage this month, and the unit cost was 320 yuan/unit; The cost of inventory goods issued by product A is calculated once a month by weighted average method.

On 20th, in order to increase employee benefits, the management of our company decided to distribute 65,438+0 sets of B products produced by our company to all employees. Company * * * has 300 employees, including production worker 200 yuan, 40 workshop managers and 60 factory managers. Product B does not include the market price of 2000 yuan, and the unit cost is 1450 yuan.

Baofa Company realized an operating profit of 260,000 yuan in March, and incurred financial expenses of 1.2 million yuan, management expenses of 50,000 yuan, non-operating expenses of 4,000 yuan, and income tax rate of 25% (the income tax payable this month has been paid in full). The statutory surplus reserve is drawn by 65,438+00%, and the arbitrary surplus reserve is drawn by 5%.

Requirements: According to the above information, answer questions 4-6:

4.ABD is correct in the following statement.

In A and March, the weighted average unit cost of product A is 3 18 yuan/set.

B the carry-over cost of product a sold on March 2nd should be 365,438+0, 800 yuan.

C. The distribution of products produced by enterprises to employees belongs to providing monetary benefits to employees.

D. financial expenses and management expenses belong to the period expenses.

5. On March 20th, ACD was the correct accounting entry for distributing benefits according to products.

A. Borrow: the production cost is 468,000 yuan.

Manufacturing cost 93600

Management fee 140400

Loan: salary payable to employees-non-monetary welfare of 702,000 yuan.

B. Borrow: the production cost is 400,000 yuan.

The manufacturing cost is 80,000 yuan

Management fee 120000

Loan: salary payable to employees-non-monetary welfare of 600,000 yuan.

C. Debit: salary payable to employees-non-monetary welfare of 702,000 yuan.

Loan: the main business income is 600,000 yuan.

Taxes payable-VAT payable (output tax) 102000

D. Debit: the main business cost is 435,000 yuan.

Credit: 435,000 goods in stock.

6. After Baofa Company pays income tax, the accounting entry is surplus reserve, which is the correct AD.

A. Borrow: Taxes payable-income tax payable is 64,000 yuan.

Loan: 64,000 yuan in bank deposit.

B. Borrow: Taxes payable-income tax payable is 48,500 yuan.

Loan: the bank deposit is 48,500 yuan.

C. Debit: profit distribution-withdrawal of statutory surplus reserve 14550.

-Withdraw any surplus reserves 7275

Loan: surplus reserve-statutory surplus reserve 14550

-Arbitrary surplus reserve 7275

D. Debit: profit distribution-withdrawal of statutory surplus reserve 19200.

-Withdraw any surplus reserve of 9600.

Loan: surplus reserve-statutory surplus reserve 19200

-Arbitrary surplus reserve 9600

(3) Fuhui Company is a general VAT taxpayer, and the applicable VAT rate is 17%. On March, 2009, 200 pieces of product A were sold at a unit price of 3,000 yuan/piece (excluding tax) and a unit cost of 2,250 yuan/piece. Because it is sold in bulk, Fuhui Company gives buyers a 5% commercial discount and cash discount. The discount terms are "2/20-N/30" (VAT cannot be discounted). The customer paid on March 9, 2009/kloc-0, and returned 10 products that did not meet the quality requirements (assuming that the corresponding output tax can be reduced or exempted), and the rest of the payment was made by bank deposit. On March 1 day, the sales business met the conditions for revenue recognition.

Requirements: According to the above information, answer question 7- 10:

7.3 1 day, the accounting entries to be compiled by FXCM include BD.

A. Debit: accounts receivable of 702,000.

Loan: the main business income is 600,000 yuan.

Taxes payable-VAT payable (output tax) 102000

B. Debit: accounts receivable 66900

Loan: The main business income is 570,000 yuan.

Taxes payable-VAT payable (output tax) 96900

C. Debit: accounts receivable 653562

Loan: income from main business is 558600 yuan.

Taxes payable-VAT payable (output tax) 94962

D. Debit: the main business cost is 450,000 yuan.

Credit: 450,000 goods in stock

8. 19 March, for sales returns, the accounting entries that FXCM should prepare include AB.

A. Debit: main business income is 28,500 yuan.

Taxes payable-VAT payable (output tax) 4845

Credit: accounts receivable 33345

B. Borrow: 22,500 items in stock

Loan: The main business cost is 22,500 yuan.

C. main business cost 35 100.

Credit: accounts receivable 35 100

D. Debit: the income from main business is 29,400 yuan.

Taxes payable-VAT payable (output tax) 4998

Credit: accounts receivable 34398

9./kloc-in March of 0/9, Fuhui Company received an error in the accounting entry of ABC's preparation for payment.

A. Debit: bank deposit 687960

Financial expenses 14040

Credit: accounts receivable 702000.

B. Debit: bank deposit 6 19 164.

Financial expenses 12636

Credit: accounts receivable 63 1800

C. Debit: bank deposit 620883.9

Financial expenses 1267 1.7

Credit: Accounts receivable 633555.6

D. Debit: bank deposit 622725

Financial expenses 10830

Credit: Accounts receivable 633555

10. if the income tax rate applicable to fuhui company is 25%, the operating profit, total profit and net profit of fuhui company will increase by c respectively after the above business happens.

1 14000 yuan, 103 170 yuan and 77377.5 yuan.

109 170 yuan, 109 170 yuan, 8 1877.5 yuan.

103 170 yuan, 103 170 yuan and 77,377.5 yuan.

103 170 yuan, 142500 yuan, 106875 yuan.

(IV) The ending balance of related accounts and related economic business of Songnan Company on March 3, 20091day is as follows:

(1) The debit balance of cash on hand is 2000 yuan, the debit balance of bank deposit is 350000 yuan, and the debit balance of other monetary funds is 500000 yuan.

(2) The debit balance of the general ledger account of "Accounts Receivable" is 350,000 yuan, the debit balance of its detailed account totals 480,000 yuan, the credit balance of its detailed account totals 654.38+0.3 million yuan, and the credit balance of the "bad debt provision" account totals 30,000 yuan (both accounts receivable have been accrued).

(3) The debit balance of "fixed assets" is 8.7 million yuan, the credit balance of "accumulated depreciation" is 2.6 million yuan, and the credit balance of "fixed assets impairment reserve" is 600,000 yuan.

(4) The credit balance of "Accounts Payable" general ledger account is 240,000 yuan, its detailed account credit balance is 350,000 yuan, and its detailed account debit balance is 65,438+065,438+00000 yuan.

(5) The debit balance of "Prepaid Accounts" general ledger account is130,000 yuan, the debit balance of its detailed account is160,000 yuan, and the credit balance of its detailed account is 30,000 yuan.

(6) The operating income this month is 2 million yuan, the operating cost is 1.5 million yuan, the business tax and surcharge is 240,000 yuan, the period expenses are 1.0 million yuan, the non-operating income is 20,000 yuan, and the income tax rate is 25%.

Requirements: According to the above information, answer the question 1 1- 15:

11.On March 3, 20091,the ending balance column of "monetary funds" was RMB A. ..

852000 B、2000 C、352000 D、502000

12. The balance sheet of Songnan Company on March 3, 20091day shows that the amounts in the columns of "accounts receivable" and "accounts received in advance" are BD yuan respectively.

A, 480,000 b, 450,000 c, 350,000 d,130,000

13.on March 3, 20091day, the amount in the column of "ending balance" of "fixed assets" in Songnan Company's balance sheet was C yuan.

A, 8.7 million b, 6 10 million c, 5.5 million d and 6.7 million.

14 and songnan company's balance sheets on March 3, 20091day, the amount in the column of "ending balance" of "accounts payable" and "prepayments" is BC yuan respectively.

A, 240000 b, 380000 c, 270000 d,130000

15, the amount of operating profit, total profit and net profit in March 2009 in the column of "Current Amount" was ABD yuan respectively.

a、 160000 B、 180000 C、 120000 D、 135000