我
- 正确
- 错误
- 正确
- 错误
- 正确
- 错误
- 正确
- 错误
- 正确
- 错误
- 正确
- 错误
- an lang="EN-US" ><span lang="EN-US" >A.主营业务利润<span lang="EN-US" >
- B.营业利润<span lang="EN-US" >
- C.利润总额<span lang="EN-US" >
- D.净利润<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.财务情况说明书<span lang="EN-US" >
- B.会计报表附注<span lang="EN-US" >
- C.资产负债表<span lang="EN-US" >
- D.利润表<span lang="EN-US" >
- 23
-
第53题：
收回货款
- an lang="EN-US" >1500元存人银行，记账凭证中误将金额填为<span lang="EN-US" >15000元，并已入账。错账的更正方法是（）。<span lang="EN-US" ><span lang="EN-US" >A.用划线更正法更正<span lang="EN-US" >
- B.用蓝字借记“银行存款”账户<span lang="EN-US" >1500元，贷记“应收账款”账户<span lang="EN-US" >1500元<span lang="EN-US" >
- C.用红字借记&l
- dquo;应收账款”账户<span lang="EN-US" >15000元，贷记“银行存款”账户<span lang="EN-US" >15000元<span lang="EN-US" ><span lang="EN-US" >D.用红字借记“银行存款”账户<span lang="EN-US" >13500元，贷记“应收账款”账户<span lang="EN-US" >13500元<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.在登记账簿时将<span lang="EN-US" >256元误记为<span lang="EN-US" >265元，记账凭证正确无误。<span lang="EN-US" >
- B.在填制记账凭证时，误将“应收账款”科目填写“应付账款”，并已登记人账<span lang="EN-US" >
- C.在填制记账凭证时，误将<span lang="EN-US" >3000元填作<span lang="EN-US" >300元，尚未人账<span lang="EN-US" >
- D.记账凭证中的借贷方向用错，并已人账<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.本年末预付下年度全年报刊杂志费<span lang="EN-US" >
- B.月初预付本月份电费<span lang="EN-US" >
- C.预付外单位购货款<span lang="EN-US" >
- D.季度初预付本季度房屋租金<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.现行售价<span lang="EN-US" >-实际完工成本一销售所必需的实际费用<span lang="EN-US" >
- B.现行售价<span lang="EN-US" >-预计完工成本一销售所必需的预计费用<span lang="EN-US" >
- C.预计售价<span lang="EN-US" >-预计完工成本一销售所必需的预计费用<span lang="EN-US" >
- D.预计售价<span lang="EN-US" >-实际完工成本一销售所必需的实际费用<span lang="EN-US" >
- an lang="EN-US" >20万元，正确的说法有（）。<span lang="EN-US" ><span lang="EN-US" >A.借记“固定资产”<span lang="EN-US" >20万元<span lang="EN-US" >
- B.贷记“实收资本”<span lang="EN-US" >20万元<span lang="EN-US" >
- C.贷记&l
- dquo;固定资产”<span lang="EN-US" >20万元<span lang="EN-US" ><span lang="EN-US" >D.借记“实收资本”<span lang="EN-US" >20万元<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.企业已收，银行未收<span lang="EN-US" >
- B.企业已付，银行未付<span lang="EN-US" >
- C.银行已收，企业未收<span lang="EN-US" >
- D.银行已付，企业未付<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.固定资产的使用年限<span lang="EN-US" >
- B.固定资产的原值<span lang="EN-US" >
- C.固定资产的预计净残值<span lang="EN-US" >
- D.固定资产的实际净残值<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.现金支票既可以提取现金，也可以办理转账<span lang="EN-US" >
- B.支票金额必须在付款单位的存款余额内<span lang="EN-US" >
- C.不得出租、出借支票<span lang="EN-US" >
- D.可以签发空头支票<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.各项资产按取得时的实际成本计量<span lang="EN-US" >
- B.不高估资产或收益<span lang="EN-US" >
- C.不低估负债或费用<span lang="EN-US" >
- D.资产发生减值时按规定计提减值准备<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.销售商品的收入<span lang="EN-US" >
- B.提供劳务的收入<span lang="EN-US" >
- C.他人使用本企业资产的收入<span lang="EN-US" >
- D.销售固定资产收入<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.应付债券<span lang="EN-US" >
- B.长期应付款<span lang="EN-US" >
- C.应付股利<span lang="EN-US" >
- D.应付账款<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.负债的减少<span lang="EN-US" >
- B.费用的减少<span lang="EN-US" >
- C.收入的减少<span lang="EN-US" >
- D.资产的增加<span lang="EN-US" >
- an lang="EN-US" >-负债<span lang="EN-US" >+所有者权益”这一会计等式左右双方的总额发生变动。<span lang="EN-US" ><span lang="EN-US" >A.用资本公积转增实收资本<span lang="EN-US" >
- B.从银行提取现金<span lang="EN-US" >
- C.赊购固定资产<span lang="EN-US" >
- D.用银行存款归还短期借款<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.资产负债表是静态报表，利润表是动态报表<span lang="EN-US" >
- B.资产负债表反映的是财务状况，利润表反映的是经营成果<span lang="EN-US" >
- C.资产负债表是月份报表，利润表是年度报表<span lang="EN-US" >
- D.资产负债表和利润表都是企业的主表<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.应交税费<span lang="EN-US" >
- B.其他应交<span lang="EN-US" >
- C.固定资产清理<span lang="EN-US" >
- D.未分配利润<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.会计凭证<span lang="EN-US" >
- B.会计账簿<span lang="EN-US" >
- C.财务报告<span lang="EN-US" >
- D.其他会计核算资料<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.“管理费用”账户<span lang="EN-US" >
- B.“主营业务收入”账户<span lang="EN-US" >
- C.&l
- dquo;主营业务成本”账户<span lang="EN-US" ><span lang="EN-US" >D.“营业外支出”账户<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.真实性、合法性<span lang="EN-US" >
- B.合理性<span lang="EN-US" >
- C.会计分录的正确性<span lang="EN-US" >
- D.内容的完整性、正确性<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.折旧计算表<span lang="EN-US" >
- B.银行存款余额调节表<span lang="EN-US" >
- C.工资结算汇总表<span lang="EN-US" >
- D.账户余额试算平衡表<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.生产成本<span lang="EN-US" >
- B.制造费用<span lang="EN-US" >
- C.主营业务成本<span lang="EN-US" >
- D.管理费用<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.账户记账方向颠倒<span lang="EN-US" >
- B.漏记某项经济业务<span lang="EN-US" >
- C.重记某项经济业务<span lang="EN-US" >
- D.一笔分录的借贷金额不等<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.复式记账<span lang="EN-US" >
- B.设置账户<span lang="EN-US" >
- C.财产清查<span lang="EN-US" >
- D.编制会计报表<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.计提职工福利费<span lang="EN-US" >
- B.提取法定盈余公积<span lang="EN-US" >
- C.投资者投入设备<span lang="EN-US" >
- D.债务转为资本<span lang="EN-US" >
- A．向单位负责人报告后登记人账
- B．及时据以编制记账凭证登记入账
- C．月末结账时登记入账
- D．月末结账时据以编制记账凭证<SPAN lang=EN-US><SPAN lang=EN-US><SPAN lang=EN-US><SPAN lang=EN-US><SPAN lang=EN-US><SPAN lang=EN-US><SPAN lang=EN-US><SPAN lang=EN-US><SPAN lang=EN-US><SPAN lang=EN-US><SPAN lang=EN-US><SPAN lang=EN-US><SPAN lang=EN-US><SPAN lang=EN-US><S
- an lang="EN-US" >2500元／吨，本月发出钢筋<span lang="EN-US" >150吨，本月材料成本差异率为<span lang="EN-US" >2％，则本月发出钢筋应负担的材料成本差异额为（）。<span lang="EN-US" ><span lang="EN-US" >A.6500元<span lang="EN-US" >
- B.7500元<span lang="EN-US" >
- C.8000元<span lang="EN-US" >
- D.6000元<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.专用存款账户<span lang="EN-US" >
- B.临时存款账户<span lang="EN-US" >
- C.一般存款账户<span lang="EN-US" >
- D.基本存款账户<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.资产类账户增加记贷方，减少记借方<span lang="EN-US" >
- B.负债类账户增加记贷方，减少记借方<span lang="EN-US" >
- C.收入类账户增加记贷方，减少记借方<span lang="EN-US" >
- D.费用类账户增加记借方，减少记贷方<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.付款凭证<span lang="EN-US" >
- B.记账凭证汇总表<span lang="EN-US" >
- C.记账凭证<span lang="EN-US" >
- D.收款凭证<span lang="EN-US" >
- 51
-
第
- AN style="COLOR: #ff3300">25</SPAN>题：&n
- bsp;“应交税金——应交增值税”账户的借方应登记（）<SPAN lang=EN-US><SPAN lang=EN-US><SPAN style="FONT-SIZE: 12pt">A.</SPAN>销项税额<SPAN lang=EN-US><SPAN lang=EN-US><SPAN style="FONT-SIZE: 12pt">B.</SPAN>进项税额<SPAN lang=EN-US><SPAN lang=EN-US><SPAN style="FONT-SIZE: 12pt">
- C.</SPAN>出口退税<SPAN lang=EN-US><SPAN lang=EN-US><SPAN style="FONT-SIZE: 12pt">
- D.</SPAN>进项转<SPAN lang=EN-US>
- an lang="EN-US" >7000元，其中<span lang="EN-US" >5000元已用银行存款支付，余款暂欠。该项经济业务，应做一笔（）分录。<span lang="EN-US" ><span lang="EN-US" >A.一借一贷<span lang="EN-US" >
- B.多借多贷<span lang="EN-US" >
- C.一借多贷<span lang="EN-US" >
- D.一贷多借<span lang="EN-US" >
- 53
-
第22题：
- an lang="EN-US" >1月末企业固定资产账面原值为<span lang="EN-US" >900000元，<span lang="EN-US" >2月份报废设备<span lang="EN-US" >220000元，一条新建的生产线投入使用，人账原值为<span lang="EN-US" >350000元，企业采用年限平均法计提折旧，<span lang="EN-US" >2月末计算应提折旧的固定资产原值是（）。<span lang="EN-US" ><span lang="EN-US" >A
- B.680000元<span lang="EN-US" >
- C.1250000元<span lang="EN-US" >
- D.1030000元<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.厂部管理人员的工资<span lang="EN-US" >
- B.车间管理人员的工资<span lang="EN-US" >
- C.销售机构人员的工资<span lang="EN-US" >
- D.医疗福利部门人员的工资<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.购入设备一台，支付<span lang="EN-US" >5000元<span lang="EN-US" >
- B.购入商标权一项，价值<span lang="EN-US" >38000元<span lang="EN-US" >
- C.购入办公用品一批，支付<span lang="EN-US" >3000元<span lang="EN-US" >
- D.购入三年期国库券<span lang="EN-US" >1000张，支付<span lang="EN-US" >400000元<span lang="EN-US" >
- an lang="EN-US" >100万元，已提折旧为<span lang="EN-US" >60万元。改建过程中发生支出<span lang="EN-US" >30万元，取得变价收入<span lang="EN-US" >5万元。该建筑物改建后的人账价值为（）万元。<span lang="EN-US" ><span lang="EN-US" >A.65
- B.70
- C.125
- D.130
- an lang="EN-US" >21000元，已使用两年，已提折旧<span lang="EN-US" >2100元，出售时发生清理费用<span lang="EN-US" >400元，出售价格<span lang="EN-US" >l8000元，该企业出售此设备发生的净损益为（）。<span lang="EN-US" ><span lang="EN-US" >A.-500元<span lang="EN-US" >
- B.500元<span lang="EN-US" >
- C.-900元<span lang="EN-US" >
- D.-l300元<span lang="EN-US" >
- an lang="EN-US" >2000元，本期贷方发生额为<span lang="EN-US" >4000元，本期借方发生额为<span lang="EN-US" >8000元，该账户期末余额为（）。<span lang="EN-US" ><span lang="EN-US" >A.借方<span lang="EN-US" >2000元<span lang="EN-US" >
- B.借方<span lang="EN-US" >6000元<span lang="EN-US" >
- C.贷方<span lang="EN-US" >2000元<span lang="EN-US" >
- D.贷方<span lang="EN-US" >6000元<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.多借多贷<span lang="EN-US" >
- B.一借多贷<span lang="EN-US" >
- C.多借一贷<span lang="EN-US" >
- D.一借一贷<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.生产成本<span lang="EN-US" >
- B.未分配利润<span lang="EN-US" >
- C.盈余公积<span lang="EN-US" >
- D.所得税<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.10年<span lang="EN-US" >
- B.15年<span lang="EN-US" >
- C.25年<span lang="EN-US" >
- D.永久保存<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.利润表<span lang="EN-US" >
- B.利润分配表<span lang="EN-US" >
- C.应交增值税明细表<span lang="EN-US" >
- D.主营业务收支明细表<span lang="EN-US" >
- an lang="EN-US" >2000元时，会计人员编制记账凭证为“借：制造费用<span lang="EN-US" >2000，贷：现金<span lang="EN-US" >2000”并已登记人账，结账时发现该错误，更正时应采用（）。<span lang="EN-US" ><span lang="EN-US" >A.划线更正法<span lang="EN-US" >
- B.红字冲销法<span lang="EN-US" >
- C.补充登记法<span lang="EN-US" >
- D.字迹消除法<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.借：所得税<span lang="EN-US" >贷：利润分配<span lang="EN-US" >
- B.借：所得税<span lang="EN-US" >贷：本年利润<span lang="EN-US" >
- C.借：所得税<span lang="EN-US" >贷：应交税金<span lang="EN-US" >
- D.借：所得税<span lang="EN-US" >贷：未分配利润<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.应收账款明细账<span lang="EN-US" >
- B.银行存款日记账<span lang="EN-US" >
- C.应付账款明细账<span lang="EN-US" >
- D.原材料明细账<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.统驭控制<span lang="EN-US" >
- B.补充说明<span lang="EN-US" >
- C.辅助<span lang="EN-US" >
- D.从属<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.利润总额<span lang="EN-US" >
- B.净利润．<span lang="EN-US" >
- C.应纳税所得额<span lang="EN-US" >
- D.可供分配的利润<span lang="EN-US" >
- an lang="EN-US" >45000元，本月共发生成本：直接材料<span lang="EN-US" >36000元，直接人工<span lang="EN-US" >12000元，制造费用<span lang="EN-US" >2000元，期末生产品成本为<span lang="EN-US" >23000元，则本月完工产品成本为（）。<span lang="EN-US" ><span lang="EN-US" >A.50000元<span lang="EN-US" >
- B.72000元<span lang="EN-US" >
- C.68000元<span lang="EN-US" >
- D.22000元<span lang="EN-US" >
- an lang="EN-US" >3618．<span lang="EN-US" >63的大写应书写为（）。<span lang="EN-US" ><span lang="EN-US" >A.人民币叁仟陆佰拾捌元陆角叁分<span lang="EN-US" >
- B.人民币叁仟陆佰壹拾捌元陆角叁分整<span lang="EN-US" >
- C.人民币叁仟陆佰壹拾捌元陆角叁分<span lang="EN-US" >
- D.人民币叁仟陆佰壹拾捌点陆角叁分<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.现金付款凭证<span lang="EN-US" >
- B.现金收款凭证<span lang="EN-US" >
- C.银行存款付款凭证<span lang="EN-US" >
- D.银行存款收款凭证<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.生产工人工资<span lang="EN-US" >
- B.产品耗用的材料<span lang="EN-US" >
- C.车间的折旧费<span lang="EN-US" >
- D.生产工人的福利费<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.“销售费用”<span lang="EN-US" >
- B.主营业务税金及附加”<span lang="EN-US" >
- C.&l
- dquo;应交税费”<span lang="EN-US" ><span lang="EN-US" >D.“应交教育费附加”<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.登记增加额<span lang="EN-US" >
- B.登记减少额<span lang="EN-US" >
- C.不一定<span lang="EN-US" >
- D.借方发生额<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.主营业务收入<span lang="EN-US" >
- B.其他业务收入<span lang="EN-US" >
- C.收入<span lang="EN-US" >
- D.成本<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.购人材料，款项未付<span lang="EN-US" >
- B.从银行提取现金备发工资<span lang="EN-US" >
- C.以银行存款上交增值税<span lang="EN-US" >
- D.从银行借入一年期的借款<span lang="EN-US" >
