I have legal questions and answers:
2010 Zhejiang Provincial Accounting Qualification Examination Financial Regulations and Accounting Professional Ethics Test Paper and Answers
1. Multiple choice questions (For each of the following questions, there is only one correct answer that meets the meaning of the question. Please fill in the selected information points with a 2B pencil according to the requirements on the answer sheet. There are ***40 questions in this category, each question is worth 1 point,* **40 points. No points will be awarded for multiple choices, wrong choices, or no selections.)
1. Administrative penalties for administrative violations shall be implemented by the administrative agency with administrative penalty authority in the place where the violation occurs. .
A Local People's Government at the township level or above B Local People's Government at or above the county level
C Local People's Government at the city level or above D Provincial People's Government
Answer: B< /p>
2. The object of administrative punishment is ().
A legal person B citizen C civil servant D other organization
Answer: C
3. For violations of accounting regulations, the financial department of the people's government at or above the county level shall While ordering corrections within a time limit, the unit may be fined () yuan.
A1000——30000 B2000——40000 C3000——50000 D5000——100000
Answer: C
4 Responsible for asset evaluation, capital verification, accounting, and auditing Personnel of intermediary organizations with other responsibilities intentionally provide false certification documents, and the circumstances are serious, ().
A shall be sentenced to fixed-term imprisonment of not more than 3 years or criminal detention, and shall also be fined
B shall be sentenced to 3 to 7 years of fixed-term imprisonment or criminal detention, and shall also be fined
c shall be punished to 5 years Fixed-term imprisonment or criminal detention of not more than 5 years and a fine
D shall be sentenced to fixed-term imprisonment of not more than 5 to 10 years or criminal detention and a fine
Answer: C
5 concealment or If the intentional destruction of accounting vouchers, accounting books, and financial accounting reports that should be kept in accordance with the law does not constitute a crime, the financial department of the people's government at or above the county level, while notifying the relevant provisions of the Accounting Law, may impose a levy on the unit ( ) fine.
A3000-50000
B3000-100000
C5000-50000
D5000-100000
Answer: D
6 Anyone who instructs, instructs or forces accounting institutions, accounting personnel or other personnel to forge, alter accounting vouchers, accounting books, or fabricate false financial accounting reports, if this does not constitute a crime, shall be prosecuted according to the "Accounting Law" According to the relevant provisions of the regulations, the financial department of the people's government at or above the county level shall impose a fine of ( ) yuan on the illegal perpetrators.
A3000-50000 B3000-100000
C5000-50000 D5000-100000
Answer: A
7 Ensure the objectivity and fairness of accounting work The premise is ( ).
A Correct attitude B Abide by laws and regulations C Seek truth from facts and be impartial D Maintain due independence
Answer: B
8 Basics of accounting professional ethics The working principle is ( ).
A. Be objective and fair. B. Be honest and trustworthy. .
A Be dedicated to your job B Be fair in doing things C Serve the people D Be honest and self-discipline
Answer: A
10 () is the starting point and destination of professional ethics.
A adhere to the principles B act fairly C serve the people D contribute to society
Answer: D
11. The capital date of the bill issuance is not filled in as required. , the bank can accept it, but the resulting losses will be borne by ().
A Payer B Payee C Bank D Drawer
Answer: D
12. Fund receipts and payments that occur in the depositor’s daily business activities and Payment of wages and funds should be handled through ().
A bank settlement account B basic deposit account
C general deposit account D special deposit account
Answer: B
13. Bank Deposit settlement accounts are divided into unit bank settlement accounts and () settlement accounts according to different depositors.
A Basic deposit B Special deposit C Personal bank D General deposit
Answer: C
14. Depositors open basic deposit accounts, temporary deposit accounts and An approval system shall be implemented for the opening of special deposit accounts by budget units. After approval by (), the bank where the account is opened shall issue an account registration certificate.
A People's Bank of China B Financial departments at all levels C All superior authorities D Local people's governments at all levels
Answer: A
15 The depositor changes his name, However, if the account opening bank and account number are not changed, an application for change of bank settlement should be submitted to the account opening bank within () working days and a certificate from the relevant department should be issued.
A 7 B 5 C 10 D 30
Answer: B
16 Taxpayers engaged in production and operation who obtain an industrial and commercial business license shall obtain the industrial and commercial business license themselves Apply for tax registration within () days from the date of business license.
A 7 B 5 C 10 D 30
Answer: D
17 Taxpayers engaged in production and operation go out to do business since they are in the same county (city) If the total number of days in a consecutive 12-month period exceeds ( ) days from the date of actual operation or provision of labor services, tax registration shall be filed with the tax authorities at the place of production and operation within 30 days from the expiration of the period.
A 60 B 90 C 120 D 180
Answer: D
18. If an individual industrial and commercial household that implements regular fixed-amount collection needs to cease operations, it should report to the tax When the agency declares for business suspension registration, the longest period of business suspension shall not exceed ().
A one month B three months C half a year D one year
Answer: D
19. According to regulations, there is no need to cancel the cancellation at the industrial and commercial administration agency or other agencies. When registering, one must apply to the original tax registration authority for deregistration of tax registration with relevant certificates and information within () days from the date of approval or announcement of termination by the relevant authority.
A10 B15 C30 D60
Answer: B
20. Taxpayers who do not have a fixed business location and obtain taxable income temporarily need invoices, ().
A temporarily apply for invoices from the tax department in accordance with the prescribed procedures
B go to the tax department’s tax office to apply for invoices
C ask relevant companies to issue invoices< /p>
D Borrow invoices from other units
Answer: B
21 Among the following situations, there is no need to change tax registration ( )
A Change of legal representative B Change of residence or business location
C Major investment gains and losses D Change of affiliation
Answer: C
22. Engage in production and business Taxpayers who have not applied for an industrial and commercial business license or been established without approval from relevant departments shall apply for tax registration within 30 days from ().
A The date the tax liability occurs B The date the business officially opens
C The date the tax authority notifies D The date profits are generated
Answer: A
23. If the taxpayer has no tax payable during the tax period, ().
A A tax declaration should be made in accordance with regulations B There is no need to make a tax return
C It shall be incorporated into the next tax period to make a tax return D The tax authority shall decide whether a tax return is required
Answer: A
24 Accounting laws refer to laws related to accounting work formulated by () after certain legislative procedures.
A State Council B Ministry of Finance C National People’s Congress and its Standing Committee D Local People’s Congress
Answer: C
25. Serve as the responsible person for the unit’s accounting department In addition to obtaining an accounting professional qualification certificate, a person must also have professional and technical qualifications above that of an accountant or have been engaged in accounting work for more than () years.
A2 B3 C4 D5
Answer: B
26 Fixed assets leased through financial leasing are regarded as corporate assets, and the accounting information quality requirements reflected are: ( ).
A Materiality requirement B Substance over form requirement C Relevance requirement D Timeliness requirement
Answer: B
27. Accounting records stipulated in our country The ledger currency is ().
A RMB B US dollars C Hong Kong dollars D Euros
Answer: A
28. The responsible entity for the financial accounting reports provided by the unit to the outside world is ().
A Accountant who prepares the report B Person in charge of the accounting department of the unit
C Chief accountant D Person in charge of the unit
Answer: D
29. When enterprises conduct accounting recognition, measurement and reporting of transactions or events, they should not overestimate assets or income and underestimate liabilities or expenses. The requirements for the quality of accounting information reflected are ().
A Comparability requirement B Prudence requirement C Substance over form requirement D Authenticity requirement
Answer: B
30. The main body of internal accounting supervision is ( ).
A The accounting organization and accounting personnel of the unit B The management of the unit
C The board of directors of the unit D The board of supervisors of the unit
Answer: A
31.The most basic quality requirement for accounting information is ().
A Authenticity and relevance B Clarity and caution
C Authenticity and completeness D Importance and timeliness
Answer: C
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32. The object of internal accounting supervision is the unit ().
A person in charge B accountant C accounting organization D economic activity
Answer: D
33. According to the "Accounting Qualification Management Measures", certified personnel Participate in continuing education training no more than () hours per year.
A24 B 28 C 32 D48
Answer: A
34. Implementation of the acquisition of senior accountant qualification ().
A. National unified examination system B. System that combines examination and review
C. Local unified examination system D. Review system
Answer: B< /p>
35. The "Accounting Law" stipulates that each unit should set up an accounting agency in accordance with (), or set up accounting personnel and designate accounting managers in relevant agencies.
A. Unit operating income B. Number of accounting personnel
C. Accounting business needs D. Unit size
Answer: C
< p>36. The accounting supervisor mentioned in the "Accounting Law" refers to the person responsible for organizing and managing the accounting affairs of the unit and exercising the powers of the person in charge of the accounting agency ().A Accounting Supervisor B Accountant in Charge
C Host Accountant D Person in Charge
Answer: D
37 Among the following, What does not fall within the scope of agency accounting business is ().
A. Apply for industrial and commercial registration as an agent. B. Conduct accounting based on the original vouchers and other information provided by the client.
C. Provide tax information to the tax authorities. D. Provide external financial reports
< p>Answer: A38. The accounting qualification certificate is subject to a registration system. Personnel holding the certificate who engages in accounting work must fill in the registration form within () days from the date of engaging in accounting work, and hold an accounting certificate. The professional qualification certificate and the certificate of accounting work issued by the unit where the unit is located must be registered with the accounting professional qualification management agency where the unit is located.
A30 B50 C60 D90
Answer: D
39. The provincial level () is responsible for organizing and guiding the management of accounting qualifications in the province.
A audit department B finance department C tax department D personnel department
Answer: B
40. The handover of accounting work by general accountants is supervised by () pay.
A general accountant B head of accounting agency
C certified accountant D unit internal auditor
Answer: B
2. Multiple choice questions (for each of the following questions, there are two or more correct answers that meet the meaning of the question. Please follow the requirements on the answer sheet and use a 2B pencil to fill in the information points you selected. This type of question*** 30 questions, 1 point for each question, 30 points each. No points will be given for multiple choices, less choices, or wrong choices)
1. According to the following facts of the illegal act, the party shall comply with the law. Those who have light or reduced administrative penalties include ().
A The party takes the initiative to eliminate or reduce the harmful consequences of the illegal act
B The illegal act is minor and is corrected in a timely manner without causing harmful consequences
C Cooperates with the administrative agency to investigate and deal with illegal acts Acts that demonstrate meritorious service
D Acts illegally due to coercion by others
Answer: ACD
2. Forms of administrative liability stipulated in the "Accounting Law" have().
A Control B Administrative sanction C Confiscation of property D Administrative penalty
Answer: BD
3. Among the following, () is the form of administrative penalty.
A Warning B Fine C Confiscation of illegal income D Administrative detention
Answer: ABCD
4 Among the following items, which one is an additional penalty ().
A fine B deprivation of political rights C criminal detention D confiscation of property
Answer: ABD
5 A company provides false information or conceals important facts to shareholders and the public. If a financial accounting report seriously harms the interests of shareholders or other persons, the person in charge and other directly responsible persons who are directly responsible for it, ().
A. to be sentenced to fixed-term imprisonment of not more than 3 years or short-term imprisonment; B. to be concurrently or individually sentenced to a fine of 10,000-100,000 Fine
Answer: AD
6 The characteristics of accounting professional ethics show ().
A Relevance of interests B Sustainability of development C Extensive sociality D High binding
Answer: ACD
7 my country's "Citizen Morality" The "Construction Implementation Outline" puts forward the main contents of professional ethics: () etc.
A Honesty and trustworthiness B Love and dedication to work C Objectivity and fairness D Contribution to society
Answer: ABD
8 The main contents of accounting professional ethics include ().
A Be dedicated to your job B Be fair in doing things C Contribute to society D Be honest and trustworthy
Answer: AD
9 Integrity and self-discipline require accounting personnel ().
A. Distinguish between public and private affairs. B. Not corrupt or occupy. C. Observe disciplines and laws. D. Be honest and honest. The following principles must be followed ().
A Abide by the promise and pay for performance B Reduce the use of cash C Whose money goes into whose account and who controls it D The bank does not advance funds
Answer: ACD
< p>11 The scope of use of special deposit accounts includes ().A securities trading settlement funds B housing funds C futures trading margin D social security funds
Answer: ABCD
12 bills have functions such as ( ).
A credit B payment C exchange D settlement
Answer: ABCD
13 Bank draft settlement characteristics ().
A. Wide scope of application. B. Tickets can be moved with everyone, money and goods are cleared. C. High credibility, safe and reliable. D. Flexible use, strong applicability.
Answer: ABCD
14 The items recorded on the check must include (), etc.
A An entrustment of unconditional payment B Indicating the word "check" C Determined amount D Name of the payer
Answer: ABCD
15 What is the change of bank settlement account? Refers to the bank settlement account ( ).
A Change of name B Change of time
C Change of bank account D Change of organizational structure
Answer: AC
16 Which of the following statements about bank settlement accounts is correct ( ).
A The basic deposit account is the main account of the depositor
B The general deposit account can handle cash deposits
C The special deposit account for fiscal extra-budgetary funds is not allowed to be withdrawn Cash
D The validity period of the temporary account cannot exceed two years
Answer: ABCD
17 All types of taxpayers with () stipulated by laws and regulations, All tax registrations must be carried out in accordance with relevant regulations.
A taxable income B registered capital income C taxable property D taxable behavior
Answer: ACD
18 The types of tax registration include (), etc.
A Registration of establishment B Registration of suspension of business C Registration of resumption of business D Cancellation of registration
Answer: ABCD
19 When applying for tax registration, taxpayers should truthfully provide ( ) and other documents and information.
A Industrial and commercial business licenseB Relevant contracts, articles of association, and agreements
C Unified organizational code certificateD Seal of the person in charge of the accounting agency
Answer: ABC
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20 Invoices can be divided into () according to different limits on the issuance amount.
A Unlimited invoice B Large-amount invoice C Limit invoice D Fixed-amount invoice
Answer: ACD
21. Value-added special invoices have one of the following circumstances, It cannot be used as a deduction voucher ( ).
A. The certification is inconsistent and the cipher text is incorrect
B. The invoice is falsely issued
C. The invoice is not issued in accordance with the regulations
D. Only obtain the invoice copy or deduction copy
Answer: ABCD
22. At present, the professional invoices that have been managed by the tax authorities in our province include ( ) and so on.
A. Unified invoice for postal services B. Special invoice for insurance
C. Unified invoice for financial services D. Unified invoice for cargo transportation
Answer: ABCD
23. The main tax declaration methods include ( ).
A. Oral declaration B. Door-to-door declaration C. Mail declaration D. Data message declaration
Answer: BCD
24. Taxpayers have one of the following situations , the tax authorities have the right to determine the amount of tax payable ().
A. Not setting up account books according to law
B. Destroying account books without authorization or refusing to provide tax information
C. Incurring tax obligations and failing to comply with regulations The deadline for filing tax returns
D. The tax calculation basis declared by the taxpayer is low and there is no legitimate reason
Answer: ABD
25. The following Accounting normative documents include ().
A. Corporate accounting system B. Financial corporate accounting system C. Internal accounting control standards D. Small business accounting system
Answer: ABCD
26 Broadly speaking Accounting law includes contents such as ().
A Accounting laws B Accounting administrative regulations C Accounting local regulations D Accounting regulations
Answer: ABCD
27. Which of the following are correct regarding timeliness requirements ( ).
A requires accounting information to be consistent in caliber B requires accounting information to be collected in a timely manner
C requires accounting information to meet the needs of users of accounting reports D requires accounting information to be processed in a timely manner
Answer: BD
28 Financial accounting report consists of ().
A Accounting statement B Audit report
C Notes to the accounting statement D Financial statement
Answer: ACD
29. The financial department’s Each unit shall supervise the following matters ().
A Whether accounting books are set up in accordance with the law
B Whether accounting vouchers, accounting books, financial accounting reports and other accounting materials are true and complete
C Whether accounting complies with "Accounting Law" and the provisions of the national unified accounting system
D. Do the personnel engaged in accounting work have accounting qualifications
Answer: ABCD
30. By () *** is also responsible for the guidance, supervision and inspection of accounting archives work.
A The financial department of the people's government at all levels B The management of the unit
C The archives administrative department D The accounting firm
Answer: AC
3. Judgment questions (please fill in the information points you selected with a 2B pencil according to the answer sheet requirements. There are 30 small questions in this category, each question is 1 point, and the total is 30 points. 1 point is awarded for correct answers, 1 point is deducted for wrong answers, and no points are deducted for no answer. The minimum score for this type of question is zero points)
1. The act of forging accounting documents refers to the act of altering. , the behavior of changing the true content of accounting documents by means of digging and filling. ()
Answer: Wrong
2. After making a penalty decision, the administrative agency shall immediately inform the parties of the facts, reasons, and basis for the penalty decision as well as the rights that the parties enjoy in accordance with the law. related rights. ()
Answer: Yes
3. For the same illegal act of a party, administrative penalties of fines shall not be imposed more than twice. ()
Answer: Yes
4. The person directly responsible for falsifying accounting books may be fined 3,000-50,000 yuan. ()
Answer: Yes
5. The "Regulations on Penalties and Punishments for Fiscal Violations" promulgated by the State Council is one of the legal basis for state staff to implement administrative sanctions. ()
Answer: Yes
6. The accounting legal system contains accounting professional ethics. ()
Answer: True
7 The accounting legal system is the highest requirement for accounting professional ethics. ()
Answer: Wrong
8 Continuing education for accounting personnel is the only form of strengthening accounting professional ethics education. ()
Answer: Wrong
9 The establishment of good accounting professional ethics is inseparable from the support and supervision of public opinion. ()
Answer: Yes
10 The funds in the unit’s bank card account must be transferred and deposited from its dedicated deposit account. ()
Answer: Wrong
11 Cash checks can be reported as lost and stopped for payment, but transfer checks cannot be reported as lost and stopped for payment if they are lost. ()
Answer: True
12 Ordinary checks can be used to withdraw cash or transfer funds. ()
Answer: Yes
13. Bank draft is applicable to units, individual economic accounts and individuals who have opened accounts in banks, and to individual economic accounts and individuals who have not opened accounts in banks. is not applicable. ()
Answer: Wrong
14. State agencies with the obligation to withhold taxes shall register withholding taxes in accordance with the "Collection and Administration Law" and other relevant provisions, and receive tax deductions. Pay voucher. ()
Answer: Wrong
15 After completing the business suspension registration procedures, taxpayers should seal and keep their tax registration certificates and copies, invoice purchase books, and unused tax certificates by themselves. Invoices and other tax documents to prevent loss. ()
Answer: Wrong
16 The person in charge of the accounting institution and the immediate family members of the accounting supervisor are not allowed to serve as cashiers in the accounting institution of the unit. ()
Answer: True
17 Taxpayers should promptly apply for resumption of business registration with the tax authorities after resuming production and operations. ()
Answer: Wrong
18 Special value-added tax invoices are uniformly printed by enterprises designated by the State Administration of Taxation. ()
Answer: Yes
19. All general VAT taxpayers can purchase special VAT invoices. ()
Answer: Wrong
20. As long as goods and taxable services are sold between general VAT taxpayers, special invoices should be issued to the purchaser. ()
Answer: Wrong
21. General VAT taxpayers can also use ordinary invoices when they cannot issue special invoices. ()
Answer: Yes
22. Taxpayers do not need to file a tax return while enjoying tax reductions and exemptions. ()
Answer: Wrong
23. Cashiers are not allowed to concurrently audit, keep accounting files, and register income, expenses, creditor's rights and debt accounts.
()
Answer: Yes
24. "Accounting Standards for Business Enterprises" is the highest-level law in my country's accounting legal system. ()
Answer: Wrong
25. Materiality requires that the enterprise’s accounting and financial accounting reports prepared should be clear and easy to understand and use. ()
Answer: Wrong
26. If accounting institutions and accounting personnel find that accounting book records are inconsistent with physical objects, payments and related materials, and have no right to deal with them according to regulations, they should immediately Report to the person in charge of the unit, request to find out the cause and take action. ()
Answer: Yes
27. Having accounting qualifications and holding a valid accounting qualification certificate is one of the basic conditions for participating in the accounting professional technical qualification examination. ()
Answer: Yes
28. In order to improve the efficiency of accounting work, with the approval of the person in charge of the unit’s accounting department, cashiers can take charge of both the storage of accounting files and the registration of creditor’s rights and debt accounts. . ()
Answer: Wrong
29. For units that implement computerized accounting, the handover parties should actually operate the relevant electronic data on the computer, and after confirming that the relevant data is correct, before handover. ()
Answer: Yes
30. After the handover of accounting work, the original handover personnel is no longer responsible for the legality and authenticity of these accounting data because the accounting data has been handed over. .
()
Answer: Wrong