Single-choice question
1. A commodity circulation enterprise is a general taxpayer of value-added tax. It purchased 100 pieces of commodity A on June 1, 2019, with a purchase price of 60,000 yuan per piece. The value-added tax amount indicated on the special VAT invoice obtained is 780,000 yuan, and an additional purchase fee of 100,000 yuan is paid. Without considering other factors, the unit cost of this batch of goods purchased by the enterprise is ( ) million yuan.
A, 6
B, 6.1
C, 6.88
D, 6.78
Answer B< /p>
Analysis of the unit cost of this batch of goods = (100?6+10)?100=6.1 (ten thousand yuan).
Single-choice question
2. A company uses the first-in-first-out method to calculate the cost of materials issued. On March 1, 2016, there was a balance of 200 tons of material A, and the actual cost per ton was 200 yuan; on March 4 and March 17, 300 tons and 400 tons of material A were purchased respectively, and the actual cost per ton was 180 yuan and 220 respectively. Yuan; 400 tons and 350 tons of A material were sent out on March 10 and March 27 respectively. The book balance of material A at the end of the month is ( ) yuan.
A, 30 000
B, 30 333
C, 32 040
D, 33 000
Answer D
Analysis The month-end balance of material A=2030400-400-350=150 (tons); the month-end book balance of material A=150?220=33 000 (yuan).
Single-choice question
3. Enterprise A uses the moving weighted average method to value issued inventory. On May 1, Company A had a material balance of 300 kilograms with a unit price of 20,000 yuan; it shipped 100 kilograms on May 6; it purchased 200 kilograms on May 10 with a unit price of 22,000 yuan; and it shipped 200 kilograms on May 15. Without considering other factors, the raw material cost of company A as of May 15 is ( ) million yuan.
A, 400
B, 416
C, 420
D, 440
Answer C< /p>
Analysis of unit cost on May 10 = (original balance inventory cost + cost of this purchase)? (original balance inventory quantity + quantity of this purchase) = (300?2-100?2 +200?2.2)?(300-10200)=2.1 (ten thousand yuan). The cost of raw materials in balance on May 15 = (original balance inventory quantity-the inventory quantity issued this time)?Unit cost = (300-100 +200-200)?2.1=420 (ten thousand yuan).
Multiple-choice questions
4. Among the following items, the enterprise needs to temporarily estimate and record ( ).
A. Raw materials that have been accepted into the warehouse at the end of the month but the invoice has not arrived
B. Sales of goods that have been shipped but the payment is likely to be unrecoverable
C , An office building that has reached the intended usable condition but has not yet completed the final accounts
D. The proposed distribution of cash dividends has been approved by the board of directors but has not been approved by the general meeting of shareholders
Answer AC
Analysis option B, confirm the cost of goods shipped, and do not recognize revenue; option D, the proposed distribution of cash dividends that has been approved by the board of directors but has not been approved by the shareholders' meeting will not be processed.
Single-choice question
5. A company uses planned cost accounting for materials. On December 1, 2019, the planned cost of the materials on hand was 4 million yuan, and the credit balance of the "Material Cost Variance" account was 60,000 yuan; the planned cost of the materials in storage this month was 20 million yuan, and the "Material Cost Variance" account The debit amount is 120,000 yuan; the planned cost of issuing materials this month is 16 million yuan. Without considering other factors, the actual cost of the company's materials on hand as of December 31, 2019 was ( ) million yuan.
A, 798
B, 800
C, 802
D, 1 604
Answer C
Analysis of material cost difference rate = (cost difference of materials in balance at the beginning of the period + cost difference of materials accepted into the warehouse in the current period)? (Planned cost of materials in balance at the beginning of the period + planned cost of materials accepted into the warehouse in the current period) =(-6+12)?(402 000)?100%=0.25%; balance cost=planned cost of balance material?(1+material cost variance rate)=(402 000-1600)?(1 +0.25%)=802 (ten thousand yuan).
Multiple choice questions
6. In practice, in order to simplify accounting, companies usually prepare a summary table of issuance vouchers and carry forward the materials issued based on the material requisition list at the end of the month. Planned costs, the accounting accounts that can be debited according to planned costs include ( ).
A. Production costs? Auxiliary production costs
B. Manufacturing expenses
C. Entrusted processing materials
D. Other business costs
Answer ABCD
Analysis In practice, in order to simplify accounting, companies usually prepare a summary table of issuance vouchers and carry forward the planned costs of issued materials at the end of the month based on the material picking list. , according to the planned cost, they are recorded into "production cost" (production cost, basic production cost, production cost, auxiliary production cost), "manufacturing expenses", "sales expenses", "administrative expenses", "other business costs", and "entrustment". Processing materials and other accounts are credited to the raw materials account, and the material cost difference is carried forward at the same time.
Multiple choice questions
7. In practice, in order to simplify accounting, enterprises usually prepare a summary table of issuance vouchers and carry forward the materials issued based on the material requisition list at the end of the month. Planned costs, the accounting accounts that can be debited according to planned costs include ( ).
A. Production costs? Auxiliary production costs
B. Manufacturing expenses
C. Entrusted processing materials
D. Other business costs
Answer ABCD
Analysis In practice, in order to simplify accounting, companies usually prepare a summary table of issuance vouchers and carry forward the planned costs of issued materials at the end of the month based on the material picking list. , according to the planned cost, they are recorded into "production cost" (production cost, basic production cost, production cost, auxiliary production cost), "manufacturing expenses", "sales expenses", "administrative expenses", "other business costs", and "entrustment". Processing materials and other accounts are credited to the raw materials account, and the material cost difference is carried forward at the same time.
The above is the relevant sharing about the "Accounting Practice" practice questions for the 2021 Junior Accounting Professional Title Examination. I hope it will be helpful to candidates who want to prepare for the Junior Accounting Professional Title Examination. If you want to know more For content related to the junior accounting professional title examination, please pay attention to this platform in time!