20 12 years Liaoning province accounting qualification examination questions (financial regulations and accounting professional ethics)

(It is required to use a pen or ballpoint pen to answer the questions in the specified position on the answer sheet, otherwise it will be treated as invalid.)

1. Multiple-choice questions (only 1 of the four options listed in each question is in line with the meaning of the question. Please fill the letter of the correct option in the brackets after the question. For this kind of question, *** 10 points, each item 1 points, multiple choices, wrong choices and no choices are scored. )

1, The Accounting Law of the People's Republic of China is ().

A. Administrative regulations B. Laws C. Separate regulations D. Regulations

2. The subject of government supervision of accounting is ().

A. tax administrative department B. industrial and commercial administrative department C. government auditing agency D. financial department of the government at or above the county level

3. The bookkeeping agency accepts the entrustment of the client, and the accounting subject of bookkeeping is ().

A. Agency bookkeeping institution B. Principal C. Bookkeeping unit designated by the principal D. Trustee

4. Among the relationship members of the person in charge of the following units, you can't be the financial supervisor in the unit, and what needs to be avoided is ().

A. classmate of the person in charge of the unit B. former comrade-in-arms of the person in charge of the unit C. personnel of affiliated enterprises D. son of the uncle of the person in charge of the unit

5. Among the following businesses, () is required to issue or collect tax invoices.

A. Advance payment B. Advance payment C. Cash deposit D. Sales to individuals

6. In our country, the department that has the right to revoke the accounting qualification certificate of offenders is ().

A. people's courts B. anti-corruption organs at or above the county level C. financial departments at or above the county level D. tax administrative departments at or above the county level

7. Among the following expressions of the amount, the one that conforms to the accounting standards is ().

A. RMB ten thousand and fifty cents B. RMB ten thousand and fifty cents C. RMB ten thousand and fifty cents D. RMB ten thousand and fifty cents.

8, the following acts, in violation of accounting professional ethics ().

A. Accounting professional judgment errors B. Early accounting errors C. From the perspective of shareholders' interests, choose accounting policies D. Measure assets at fair value

9. The right holder stipulated in the appointment, removal, responsibility and authority of the cashier in the unit is ().

A. Person in charge of the unit B. Higher authorities C. Local government D. the State Council

10. Among the following practices, the one that violates the professional ethics of accounting integrity is ().

A. Change relevant accounting estimates for prudent consideration. B. Subjectively, determine assets according to the legal form of resources.

C. Providing authorized accounting information according to the needs of relevant economic stakeholders. D. Misselecting accounting policies due to problems in professional standards.

Second, multiple-choice questions (at least two of the five options listed in each question are in line with the meaning of the question. Please fill in the letters of the correct option in the brackets after the question. For this kind of question, *** 10 points, each small question 1 points, multiple choices, fewer choices, wrong choices, and no choices are scored. )

1. Among the following items, () belongs to the accounting content.

A. Receipt, delivery, increase and use of property B. Negotiation and signing of economic contracts C. Increase and decrease of capital and funds D. Occurrence and settlement of creditor's rights and debts

E calculation and processing of financial results

2. The level of accounting professional and technical qualification examination includes ()

A. Primary accounting qualification examination B. Intermediate accounting qualification examination C. Senior accountant qualification examination D. Agency bookkeeping qualification examination E. Certified public accountant qualification examination

3. The person who needs to sign and seal the payment voucher is ().

A. Accountant B. Accountant C. Person in charge of the unit D. Cashier E. Supervisor

4. The contents of accounting personnel's professional ethics mainly include ()

A. Honesty and trustworthiness B. Honesty and self-discipline C. Objectivity and fairness D. Adherence to standards E. Strengthening service

5. In violation of the provisions of the accounting system behavior should bear the legal responsibility ()

A. review, fill in accounting vouchers, register accounting books and prepare financial accounting reports. B. provide financial accounting reports to the outside world. C. provide tax information to tax authorities. D. conduct tax appraisal on clients. E. notarize the financial accounting reports of clients.

6. The businesses that cannot be conducted in a general deposit account are ().

A. depositor's loan transfer B. cash deposit C. loan return D. depositor's salary and bonus withdrawal E. cash withdrawal

7. Among the following bills, () can pay cash.

A. Cash check B. Transfer check C. Ordinary check D. Crossed check E. Bank draft

8. Among the following bills, () belongs to commercial bills.

A. Bank draft B. Bank promissory note C. Commercial acceptance draft D. Bank acceptance draft E. Check

9. The difference between accounting professional ethics and personal ethics is ()

A. different social relations are reflected. B. different scope of action. C. different forms of expression. D. different evaluation criteria. E. different goals to be achieved

10. The basic duty of an accountant is ()

A. Be responsible for drafting general financial accounting system B. Analyze the financial revenue and expenditure of a certain aspect C. Be responsible for specifically reviewing and handling financial revenue and expenditure D. Prepare accounting vouchers E. Prepare accounting statements.

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Third, the judgment question (please fill in the judgment results in brackets after the following sub-questions, and correctly indicate them with "√"; The wrong ones are indicated by "×", and the score of this kind of questions is *** 10, and each small question is 1 0. If the judgment result of each small question is correct, you will get 1 point; if the judgment result is wrong or you don't answer, you won't get points or deduct points.

1. Examination system shall be adopted for obtaining accounting qualification, and those who apply for obtaining accounting qualification shall take the accounting qualification examination according to regulations; However, those who have a bachelor's degree or above in accounting recognized by the education department can directly apply for accounting qualification. （ ）

2 units must be in accordance with the provisions of the accounting system, set up accounting personnel for accounting. （ ）

3. No matter how big or small the company is, it should open an account in the bank for fund receipt and payment settlement. （ ）

4. Legal responsibility refers to the responsibility of the subject of administrative legal relationship in violation of administrative legal norms and non-performance of administrative obligations in national administrative activities. （ ）

According to the relevant provisions of the bank settlement method, the amount recorded on the check shall not be altered. If there is an error in filling in the amount, it shall be reopened by the issuing unit and shall not be corrected on the original check. （ ）

6. The person in charge of the unit shall bear the ultimate responsibility for the establishment and effective implementation of the internal accounting supervision system of the unit. （ ）

7. If the drawer has reliable guarantee credit and has certain funds in the checking account, he can issue a future check. （ ）

8. After changing the accounting policy, an enterprise shall register the change with the competent tax authorities. （ ）

9. Commercial bills are divided into commercial acceptance bills and bank acceptance bills according to different acceptors in the Bill Law. （ ）

10. Keeping secrets from economic stakeholders is a basic requirement of accounting professional ethics. （ ）

Iv. explanation of nouns (5 questions in this category * * *, 3 points for each small question, *** 15 points. )

1. accounting period

2. Accounting vouchers

3. Bills

4. General deposit account

5. Integrity and self-discipline

Five, short answer questions (this kind of questions ***2 questions, each small 10 points, ***20 points. )

1. Briefly describe the main contents of the object and scope of accounting supervision implemented by the financial department.

2. Briefly describe the accounting jobs that must obtain the accounting qualification certificate.

Six, essay questions (this kind of questions ***2 questions, the first 1 sub-question 20 points, the second sub-question 15 points, ***35 points. )

1. What do you think are the main differences between personal ethics and accounting professional ethics?

2. The financial organ of a city found the following situations in the law enforcement inspection of the Accounting Law in 2007:

(1) In order to save money, an enterprise only appointed two accountants, among whom Wang, who has obtained the title of accountant and holds the qualification certificate of accounting, was appointed as the accountant in charge by the person in charge of the unit, and the factory director appointed his niece Xu as a cashier in the accounting department and concurrently kept accounting files. Xu did not have the qualification certificate of accounting.

(2) On February 6th, 20071KLOC-0, the archive room of this factory worked out the destruction list of accounting files together with the accounting department. After being signed by the factory director, it was supervised and sold according to the prescribed procedures. After verification, some of the destroyed accounting files were original vouchers of claims and debts that had not been settled after the storage period expired.

(3) The cashier of this enterprise, at the instigation of the person in charge of the unit, will store the leftover sales amount of 8,000 yuan separately, so that the person in charge can socialize daily. After Wang, the accounting supervisor, found out, he reported it to the superior competent department, and the accounting competent department transferred the report materials to the enterprise and ordered it to correct itself. The person in charge of the enterprise then transferred Wang, the accounting supervisor, from the accounting post on the grounds of work needs.

(4) The cash journals and bank deposit journals of this factory have been continuously registered in the order of pages since 2007 10, with the phenomenon of line skipping and page separation.

Requirements: analyze the above behaviors one by one, which violate the provisions of the Accounting Law?

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March 2009 Reference Answers to Financial Regulations Examination Questions

I. Multiple choice questions

1、B 2、D 3、C 4、D 5、D 6、C 7、A 8、C 9、A 10、C

Second, multiple choice questions

1、ACDE 2、ABC 3、 ABD 4、 ABCDE 5、ABC 6、DE 7、AC E 8、CD 9、ABCDE 10、CDE

Third, the judgment question

1、× 2、× 3、√ 4、× 5、√ 6、√ 7、× 8、× 9、√ 10、√

Iv. explanation of nouns

1, accounting period

It refers to dividing the continuous production and operation activities of an enterprise into successive periods with the same length, so as to settle accounts by stages and prepare financial and accounting reports.

2, accounting vouchers

It is the accounting voucher filled in by accounting personnel according to the original vouchers that have been verified and are classified according to the contents of economic and business matters, and based on which accounting entries are determined, which is the direct basis for registering account books.

3. Bills

It is a negotiable securities issued by the drawer, and it is agreed that he or the entrusted payer will unconditionally pay a certain amount to the payee or holder at sight or on a specified date. 　

4. General deposit account

Refers to the bank settlement account opened by the depositor in a bank other than the bank in basic account for loan or other settlement needs.

5. Integrity and self-discipline

Accounting personnel are required to be clear about public and private, not greedy and not possessive, law-abiding, honest and clean, and discipline themselves.

V. Short answer questions

1, briefly describe the main contents of the object and scope of accounting supervision implemented by the financial department.

The object of accounting supervision by the financial department is accounting behavior, and administrative penalties are imposed on units and individuals found to have illegal accounting behavior.

Scope: Supervise whether all units (1) set up accounting books according to law; (2) Whether accounting vouchers, accounting books, financial accounting reports and other accounting materials are true and complete; (3) Whether the accounting conforms to the provisions of the Accounting Law and the unified accounting system of the state; (4) Whether the personnel engaged in accounting work have the qualification.

2. Briefly describe the accounting jobs that must obtain the accounting qualification certificate.

(1) Person in charge of accounting institution (accounting supervisor).

(2) cashier.

(3) audit.

(4) Capital and fund accounting.

(5) Accounting of income, expenditure, creditor's rights and debts.

(6) Accounting of salary, cost and financial results.

(7) Accounting for the receipt, delivery, increase and decrease of property and materials.

(8) general ledger.

(9) Preparation of financial and accounting reports.

(10) Management of accounting files in accounting institutions.

Sixth, the essay questions

(1) What do you think are the main differences between personal ethics and accounting professional ethics?

Personal morality is a standard to evaluate people's behavior in daily life, and it is also a code of conduct and norm in people's life. It is necessary to restrain social life through public opinion and adjust people's social relations in daily life by relying on consciousness, but there is no clear form of expression.

Accounting professional ethics refers to the professional code of conduct and norms that should be followed in accounting professional activities, embody accounting professional characteristics and adjust accounting professional relations. Accounting professional ethics is relatively stable; Mainly rely on consciousness, but also has a certain degree of compulsion, the form of expression has both written provisions and unwritten norms.

The content of accounting professional ethics emphasizes the proper ethics in the accounting profession, so as to improve the quality of accounting personnel and standardize accounting behavior. Many of them have nothing to do with personal ethics, for example, they should be dedicated to their posts, adhere to standards, improve their skills, participate in management and strengthen services, which are all professional in nature and are not included in personal ethics.

(B) itemized analysis of which acts violate the provisions of the accounting law.

1. It is illegal to appoint Xu as a cashier in the accounting department and keep accounting files, because these two positions are incompatible and should be separated, otherwise the internal supervision will be affected. Xu has no accounting qualification certificate and does not meet the conditions for hiring accounting jobs.

2. According to the regulations, the original documents of the outstanding claims and debts cannot be destroyed after the expiration of the custody period, and they should be separately filed until the outstanding matters are resolved.

3. The person in charge of the unit is responsible for the internal accounting management of the unit, and shall ensure that the accounting institutions and accountants perform their duties according to law, and shall not instruct the cashier to set up a small treasury; The superior supervisor should keep the report confidential, and should not transfer it to the enterprise, and should investigate it in person before handling it; The person in charge of the enterprise violated the accounting law and transferred the accountant in charge who resisted the illegal act from his post, which was an act of retaliation and should be restored to his original post.

4. According to the regulations, all kinds of account books should be continuously registered in the order of pages, and no skipping or page separation is allowed. Cash book and bank deposit accounts belong to customized account books. In case of line skipping or page separation, blank lines and pages shall be crossed out for cancellation, or the words "this line is blank" and "this page is blank" shall be marked, and the bookkeeper shall sign or seal them.

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