National Higher Education Self-Study Examination in January 2009

Advanced Financial Accounting Test Questions

Course Code: 00159

1. Multiple choice questions (This major question has 20 sub-questions, each sub-question is worth 1 point, ***20 points)

Only one of the four alternatives listed in each sub-question meets the question requirements. Please fill in the code in the brackets after the question. There will be no points for incorrect selections, multiple selections or no selections.

1. A company purchased a piece of equipment on December 1, 2006. The original price was 10 million yuan and its useful life was 10 years. In accounting, the straight-line method was used to calculate depreciation, and the net residual value was 0 ( Same tax law (net residual value). Tax regulations allow depreciation of such fixed assets using the double declining balance method to be deducted before tax. At the end of 2008, the company made a fixed asset impairment provision of RMB 800,000 for this fixed asset. The tax basis of this equipment at the end of 2008 is (C)

A.8 million yuan

B.7.2 million yuan

C.6.4 million yuan< /p>

D.5.6 million yuan

2. Among the liabilities formed by the following transactions or events, the tax basis is not equal to the book value (A)

A .The enterprise recognized an estimated liability of 1 million yuan in the current period due to selling goods and providing after-sales services.

B. The enterprise provided debt guarantees for related parties and confirmed an estimated liability of 10 million yuan

C. The company confirmed that it should pay 10 million yuan in employee benefits in the current period, but it has not yet been paid. According to the provisions of the tax law, the amount that the company can deduct before tax in the current period is 8 million yuan

D. The timing of revenue recognition stipulated in the tax law is consistent with the accounting standards, and the advance receivables of 5 million yuan are recognized in accounting

D. p>

3. At present, my country's "Company Law" stipulates that the minimum registered capital of a joint-stock company is RMB (D)

A.50 million yuan

B.3000 Ten thousand yuan

C.10 million yuan

D.5 million yuan

4. Among the following statements about segment reports, the incorrect one is (C)

A. Segment reports are usually disclosed as an integral part of financial reports

B. Main segment reports can be in the form of business segment reports or regional segment reports

C. Segment information does not need to be connected with the total amount of the enterprise's financial statements

D. Segment liability information does not include deferred income tax liabilities related to the enterprise as a whole

5. Among the following statements about the interim financial report, which one is correct (B)

A. The notes to the interim financial report should be prepared based on the current interim period

B. The interim accounting measurement should be Based on the beginning of the year to the end of the current interim period

C. The notes to the interim financial report must repeatedly disclose the information already disclosed in the previous year's financial report

D. The notes to the interim financial report should Disclose all information about the segment

6. Company A rents one piece of equipment through financial leasing. The main contents of the lease contract: (1) The lease period of the equipment is 5 years, and the annual rent is 50,000 yuan; (2) Contingent rent is 40,000 yuan; (3) Performance costs are 30,000 yuan; (4) The lessee’s relevant The residual value of the assets guaranteed by the third party is 20,000 yuan.

The minimum lease payment for the equipment of Company A is (B)

A.25 million yuan

B.27 million yuan

C.32 million yuan< /p>

D. 340,000 yuan

7. If the lessee uses fair value as the entry value for the assets leased by financing, the apportionment rate used to allocate unrecognized financing expenses is (D)

A. Bank loan interest rate for the same period

B. Interest rate specified in the lease contract

C. Risk-free interest rate of the lessor's leased assets

weidugong Post time: 2009-01-18 21:21:55 1st floor

8. Which of the following statements about new mergers is correct (B)

A. Two or more enterprises merge to form a single enterprise, one of which retains legal person status, and the other enterprises are Merge and cancel their legal person qualifications

B. Two or more enterprises agree to merge to form a new enterprise

C. After the merger, the parent and subsidiary companies will continue to exist and operate, and Form a group with each other

D. Under normal circumstances, the shareholders of the original enterprise after the merger are no longer shareholders of the new enterprise

9. During the merger of enterprises under the same control All directly related expenses incurred should generally be included in (B) when incurred

A. Merger costs

B. Management expenses

C. Finance Expenses

D. Capital reserve

10. The following contents that are not disclosed by listed companies are (D)

A. Listing announcement

B. Prospectus

C. Annual report

D. Company management measures

11. Transactions that realize business mergers through multiple exchanges, The merger cost should be (D)

A. Historical cost on the purchase date

B. Fair value of non-monetary assets paid on the purchase date

C .The book value of non-monetary assets paid on the purchase date

D. The sum of individual transaction costs on each purchase date

12. In the consolidated accounting statements, the following are the offset points: The correct statement of the record is (D)

A. Offsetting entries are sometimes used to prepare individual accounting statements

B. Offsetting entries can be recorded in the account books

C. The purpose of preparing offsetting entries is to summarize the items in the parent company's individual accounting statements

D. The purpose of preparing offsetting entries is to offset the impact of the group's internal economic operations on individual statements< /p>

13. In the case of continuous preparation of consolidated financial statements, the amount of the "undistributed profits - beginning of the year" item that should be adjusted due to the offset of the bad debt provisions of the previous year is (C)

A. The amount of bad debt provisions accrued for accounts receivable in the previous year

B. The amount of bad debt provisions accrued for accounts receivable this year

C. The amount offset in the previous year The amount of bad debt provisions accrued for internal accounts receivable

D. The amount of bad debt provisions accrued for internal accounts receivable this year

14. The subsidiary spent 20,000 yuan on purchases in the previous period The goods purchased from the parent company with a cost of 16,000 yuan all formed the ending inventory, and 70% of them were sold in the current period, with a selling price of 18,000 yuan. The subsidiary spent another 40,000 yuan in the current period to purchase goods with a cost of 34,000 yuan from the parent company, but there was no sales. All form inventory.

Then the unrealized internal sales profit and loss included in the ending inventory is (A)

A.7200 yuan

B.6000 yuan

C.4000 yuan

C.4000 yuan

p>

D. 1,200 yuan

15. For fixed assets traded within the enterprise, the content that needs to be offset during the period of expiry, scrapping and liquidation is (C)

A. Previous issue Overaccrued depreciation expenses

B. Underaccrued depreciation expenses in the previous period

C. Overaccrued depreciation expenses in the current period

D. Underaccrued depreciation expenses in the next period Depreciation expense provided

16. When the parent company prepares the consolidated cash flow statement, among the following items, which one will cause an increase or decrease in the cash flow from financing activities (A)

A. Cash paid by a subsidiary to minority shareholders for capital reduction in accordance with the law

B. Cash paid by a subsidiary to purchase fixed assets of minority shareholders

C. Sales of intangible assets by a subsidiary to minority shareholders Cash received

D. Cash paid by a subsidiary to purchase bonds issued by minority shareholders

17. Among the following items, the cash flow generated by investing activities should be included in the cash flow statement "Reflected in (B)

A. Cash received from leasing fixed assets in the form of operating lease

B. Cash received from selling fixed assets

C. Rent paid for leasing fixed assets under operating lease

D. Rent paid for leasing fixed assets under finance lease

18. February 2008 On the 1st, Company A issued an additional 10 million ordinary shares (with a face value of 1 yuan per share) to the shareholders of Company B to merge Company B. The issued shares were priced at 4 yuan per share and acquired 70% of the equity of Company B on the same day. The fair value of Company B's identifiable net assets on the purchase date is 45 million yuan. Assuming that this merger is a business combination not under common control, the combined goodwill that Company A should recognize is (D/C)

A.10 million yuan

B.9.6 million yuan

C.8.5 million yuan

D.7.5 million yuan

19. Under non-common control, the difference between the merger cost and the fair value of the identifiable net assets acquired should be recorded in the account (B/C)

A. "Administrative expenses - acquisition cost"

B. "Intangible assets—goodwill"

C. "Non-operating income"

D. "Non-operating expenses"

20. The measurement unit of general price level accounting is (B)

A. Nominal currency at the end of the period

B. The nominal currency at the end of the period is the equivalent currency

C. Beginning of the period Nominal currency

D. Use the nominal currency at the beginning of the period as the equivalent currency

weidugong Post time: 2009-01-18 21:22:36 2nd Floor

Two , multiple-choice questions (this major question has 10 small questions, each question is worth 2 points, and each question is worth 20 points)

Among the five alternatives listed in each question, there are two to Five of them meet the requirements of the question. Please fill in their codes in the brackets after the question. There will be no points for wrong selection, multiple selections, few selections or no selections.