Examination questions of Financial Regulations and Accounting Professional Ethics
One, multiple choice questions (this kind of questions ***25 questions, each small 1 point, ***25 points)
1 The Provisional Regulations of the People's Republic of China on Business Tax belongs to __B__.
A. tax law B. tax authorization legislation C. tax department regulations D. local tax regulations
2. The establishment of a good accounting professional ethics is inseparable from the support and supervision of __C__. P359
A. Person in charge of the unit B. Party and government departments such as the Commission for Discipline Inspection C. Public opinion D. Financial departments at all levels
3. Accounting personnel shall __C__ for original vouchers with inaccurate and incomplete records.
A. Refuse to accept it, and report to the leader, demanding to find out the reason. B. Destroy it, and report to the leader, demanding to find out the reason.
C. Return it, and ask the handling personnel to make corrections and supplements according to regulations.
D refusing to accept it does not allow the handling personnel to make corrections or supplements.
4. If there is any legal change in the depositor's bank settlement account, it shall notify the industrial bank in writing within __B__ days and provide relevant certificates. The opening bank shall go through the formalities of change and report to the People's Bank of China within _ _ _ _ days.
A.3； 2 B.5； 2 C.2； 3 D.2； five
5. __C__ is the basic link in the formation of accounting data, which can provide specific information and relevant clues for understanding the formation of accounting data.
A. journal B. general ledger C. subsidiary ledger D. original voucher
6, accounting must be based on the actual occurrence of __C__.
A. Accounting business B. Economic activities C. Economic business D. Capital movement
7. Any unit with cash income shall deposit its cash income in __B__ on the same day.
A. finance department B. bank C. cashier D. unit safe
8. The guarantor and the guarantor of the bill shall be jointly and severally liable for __B__.
A. drawer B. holder C. acceptor D. endorser
9, accounting personnel transfer or resignation, must go through the handover procedures. The person in charge of the accounting institution shall be supervised by __D__, and the competent unit may send someone to supervise the handling when necessary.
A. Head of audit institution B. Head of personnel department C. Head of administrative department D. Head of unit
10. The daily sporadic cash payment of an enterprise in Huangpu District of this city is 6,000 yuan. According to the regulations of the bank, the maximum cash on hand of this unit should be __D__.
A.6000 yuan B. 12000 yuan C.3000 yuan D.30000 yuan
1 1, among the following items, the non-bill settlement method is __B__.
A. draft B. remittance C. check D. promissory note
12 and __A__ are accounting statements that reflect the financial status of an enterprise on a specific date.
A. Balance Sheet B. Income Statement C. Cash Flow Statement D. Statement of Changes in Owners' Equity
13. According to the taxation object divide the tax system, the property tax and deed tax belong to __C__.
A. Resource tax B. Income tax C. Property tax D. Specific behavior tax
14. The bad habits and styles of "laziness", "laziness" and "procrastination" of accountants in their work violate the basic requirements of _ _ _ _ in the accounting professional ethics.
A. Love their jobs, B. Be honest and trustworthy C. Strengthen service D. Be objective and fair
15 and __D__ are written certificates that record the occurrence and completion of economic business matters, clarify economic responsibilities, and serve as the basis for bookkeeping.
A. Receipt voucher B. Payment voucher C. Transfer voucher D. Accounting voucher
16. The __D__ date of the bill must be obscure and capitalized in Chinese.
A. Settlement B. Transaction C. Transaction D. Issue of tickets
17. Among the following taxes, __D__ is levied by the method of over-rate progressive tax rate.
A. value-added tax B. urban land use tax C. personal income tax D. land value-added tax
18. Cash checks, transfer checks and ordinary checks stipulated in China's payment and settlement methods are all __B__ _ checks.
A. quota B. non-quota C. quota D. non-quota
19. The sales revenue of an enterprise in 2008 was 40 million yuan, and the actual business entertainment expenses for the whole year were 400,000 yuan. When calculating enterprise income tax, the deduction limit of business entertainment expenses is __C__.
A.400,000 yuan B.24 yuan C.200,000 yuan D.160,000 yuan
20, accounting personnel __A__ is to cherish their own industry reputation.
A. Honesty and self-discipline. B. Fairness. C. Honesty and trustworthiness. D. Due diligence
2 1 If the withholding agent fails to collect the tax, the tax authorities shall recover the tax from the taxpayer and impose a fine of __C__ on the withholding agent.
A.50% to 5 times B. 1 times to 5 times C.50% to 3 times D. 1 times to 3 times.
22, accounting personnel should dance their work position, to establish a strong sense of service, __D__ is their job responsibilities, and it is their obligation to participate in management.
A. Managing financial affairs B. Managing certificates and accounts C. Managing accounts D. Managing money and accounts
23. Taxpayers who obtain false VAT invoices shall not __B__ deducted as legal VAT deduction vouchers.
A. Taxable amount B. Input tax C. Deduction tax D. Sales tax
24. __B__ should set an example of obeying the law and support accountants to carry out their work according to law.
A. Accountant in charge B. Person in charge of the unit C. Person in charge of the accounting department D. Chief accountant
25. When enterprise A has insufficient bank deposit of 1 10,000 yuan, it writes a transfer check of10.5 million yuan to the business unit, and the bank can impose a fine of _ _ _ _ _.
A. 1000 yuan B.750 yuan C.500 yuan D.300 yuan
Second, multiple-choice questions (this question * *10, 2 points for each small question, ***20 points)
1, supervise whether each unit sets up accounting books according to law, and the contents of financial department inspection include __ABD__.
A the setting of accounting books must conform to the principle of unification.
B the establishment of accounting books must be standardized and conform to the requirements of laws, regulations and the unified national accounting system.
C the accounting books and statements of a foreign-capital enterprise shall be written in Chinese.
D. False accounting books shall not be set up.
2. The types of payment and settlement include __AC__.
A. Bill settlement B. Transfer settlement C. Non-bill settlement D. Cash settlement
3. Among the following items, __AC__ belongs to the sales tax scope of mixed value-added tax.
A. Selling furniture and being responsible for transportation B. Telecommunication units engage in telecommunication business and sell mobile phones at the same time.
C. sell household appliances and install them. D. post office sells philatelic products.
4. According to the regulations, the accounting files of administrative and public institutions that should be kept for 15 years include __BCD__.
A. bank deposit account B. journal C. general ledger D. subsidiary ledger
5. In the calculation of value-added tax, __ABD__ is the correct statement in the following items about the determination of sales volume under special sales methods.
A. Where the goods are sold by trade-in method (except gold and silver ornaments), the sales amount shall be determined according to the sales price of the new goods in the same period, and the purchase price of the old goods shall not be deducted.
B if the goods are sold by repayment of principal, the sales amount is the sales price of the goods, and the repayment of principal shall not be deducted from the sales amount.
C for cash discount sales, the value-added tax can be calculated according to the discounted amount as the sales amount.
D barter should be treated as purchase and sale, and the sales amount should be calculated and the output tax should be calculated based on the goods issued by each party, and the purchase amount should be calculated and the input tax should be calculated based on the relevant regulations for the goods received by each party.
6. The contents of supervision and inspection of monetary funds mainly include __ABCD__.
A. Establishment of posts and personnel related to monetary fund business B. Custody of bills
C. Preservation of payment seal D. Implementation of monetary fund authorization and approval system
7. The company bank settlement account is divided into __ABCD__ according to the purpose.
A. basic account B. Temporary deposit account C. Special deposit account D. General deposit account
8. The withholding agent shall perform the obligations of __AD__ according to law, and the taxpayer shall not refuse.
A. Withholding taxes B. Paying taxes C. Paying taxes D. Collecting taxes
9, the following personal income, can be exempted from personal income tax is __BCD__.
A. Income from the disabled, the elderly and the martyrs B. Insurance indemnity
C. Military transfer fee D. debt interest
10. Among the following items, the rights of taxpayers in tax collection include __ACD__.
A have the right to ask the tax authorities to keep their information confidential.
B. If the tax cannot be paid on schedule due to special difficulties, the tax payment may be postponed upon approval, but the longest period shall not exceed 6 months.
C. Apply for tax reduction or exemption in writing in accordance with the provisions of laws and administrative regulations.
D the tax paid in excess of the tax payable shall be refunded immediately after it is discovered by the tax authorities. If the taxpayer discovers it within three years from the date of settlement and payment of the tax, he may request the tax authorities to refund the overpaid tax plus the interest on the deposits deposited in the bank for the same period, and the tax authorities shall immediately refund it after timely verification.
III. True or false questions (***25 questions in this category, each item 1 point, ***25 points)
1 The so-called alteration of accounting vouchers, accounting books and other accounting materials refers to the fabrication of untrue accounting vouchers, accounting books and other accounting materials on the premise of false matters. ( × )
2, each unit can decide whether to set up accounting institutions according to the needs of accounting business, but accounting work must be carried out according to law. ( √ )
3. Credit card special units can pay cash to cardholders by pressing cards, signing bills and returning goods. ( × )
4. Goods are sold in advance, and the date of VAT payment obligation is the day when the goods are sent out. ( √ )
5. Accounting legal system is the minimum requirement of accounting professional ethics. ( √ )
6. The party exercising the right of recourse on the bill is limited to the payee recorded in the bill, and the guarantor cannot exercise the right of recourse even if he pays off the bill debt on his behalf. ( × )
7. The formation process of accounting professional ethics quality finally sublimates accounting personnel in self-education. ( √ )
8. The Accounting Law stipulates that RMB must be used as the functional currency for accounting in China. ( × )
9. Financial accounting reports include financial statements and other magnetic information and materials that should be disclosed in financial accounting reports. ( √ )
10, accounting personnel should receive continuing education, and the cumulative time of receiving training (face-to-face teaching) every year should not be less than 48 hours. ( × )
1 1, accounting professional positions are divided into chief accountant, accountant, assistant accountant and accountant. ( × )
12, according to the general provisions of the state on the scope of cash use, the starting point of bank settlement is set at 2000 yuan. The adjustment of the settlement starting point shall be determined by the People's Bank of China and reported to the State Council for the record. ( × )
13. If the applicant or payee is a unit, the bank may not issue cash cashier's checks for it. ( √ )
14, high-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 20%. ( × )
15. Issuing a bad check is an illegal act that violates the principle of good faith and disrupts the financial order, and is prohibited by law. ( √ )
16. According to the regulations on the collection and management of business tax, taxpayers should declare and pay taxes to the competent tax authorities where the taxpayers are located when transferring or leasing land use rights. ( × )
17. The tax rate refers to the ratio between the taxable amount and the taxable object, which is the scale for calculating the taxable amount and reflects the breadth of taxation. ( × )
18. Forge or alter the supporting documents to deceive the operating depositors who open bank settlement accounts, give a warning and impose a fine of 1 10,000 yuan but not more than 30,000 yuan; If the case constitutes a crime, it shall be transferred to judicial organs for criminal responsibility according to law. ( √ )
19. The public welfare donation expenses incurred by the enterprise, which are within 15% of the total annual profit, are allowed to be deducted when calculating the taxable income. ( × )
20, internal containment system refers to any work involving the payment, settlement and registration of money and property, must be handled by two or more people, in order to play a role in mutual restraint. ( √ )
2 1, certified public accountants in the audit business, should be strictly in accordance with the relevant requirements of the independent auditing standards and the provisions of the national unified accounting system, issued an objective and fair audit report. ( √ )
22, accounting professional ethics and accounting legal system have the same goal, the same adjustment object, bear the same responsibilities, but their roles and status are completely independent. ( × )
23. The change of accounting treatment method will directly affect the quality and comparability of accounting data, so it is not allowed to change the accounting treatment method at will in violation of the provisions of the Accounting Law and the national unified accounting system. ( √ )
24. Registered temporary deposit account for capital verification can handle fund receipt and payment during the capital verification period. ( × )
25. The Accounting Law stipulates that the Ministry of Finance shall supervise and guide certified public accountants, accounting firms and the Institute of Certified Public Accountants. ( × )
Four, indefinite multiple-choice questions (this question * *15 small questions, each small question 2 points, * * * 30 points)
(1) Guo graduated from a university and has been working as an office secretary since he joined the work. He is conscientious and conscientious, and is highly praised by the company leaders and colleagues. Due to the shortage of staff in the accounting department of the unit, the company leaders asked Guo to work as a cashier in the financial department. The leader believes that although Guo did not obtain the accounting qualification certificate, the cashier does not belong to the accounting position, and Guo has strong working ability and can adapt quickly.
After working as a cashier for half a year, Guo participated in the unified examination of accounting qualification in the whole province and obtained the accounting qualification certificate. Because of his hard work, Hou Guo studied his business assiduously and actively put forward rationalization suggestions, and was repeatedly rated as an advanced accountant by the company.
A few years later, Guo's husband was the general manager of a private electronics company. At his husband's request, Guo was exposed to the company's new product research and development plan and copies of relevant accounting materials at work, which caused certain losses to the company, but it did not constitute a crime. The company doesn't think she should continue to work as an accountant.
Requirements: Answer 1-5 according to the data:
1 According to the Administrative Measures for Accounting Qualification, the jobs within the scope of accounting qualification include __ABC__.
A. Audit position B. Chief accountant position C. Salary accounting position D. Internal audit position
2, the company leaders appointed Guo as a cashier, the following view is correct __CD__.
A. the decision of the leader does not violate the provisions of accounting laws.
B. Guo should work after an internship 1 month, and can't work immediately.
C. Guo should obtain the accounting qualification certificate before he can work as a cashier.
D. Cashier position belongs to the scope of application of accounting qualification.
3. Because of his hard work, Guo studied his business assiduously and actively put forward rationalization suggestions, and was repeatedly rated as an advanced accounting worker by the company. It shows that she has __ACD__ accounting professional ethics.
A. Love and work hard B. Be objective and fair C. Improve skills D. Participate in management
4. Guo gave her husband a copy of the research and development materials of the company's new products, which caused certain losses to the company and violated the accounting professional ethics of __BC__.
A. objective and fair B. honesty and trustworthiness C. honesty and self-discipline D. strengthening service
5. Guo's violation of accounting professional ethics can be punished by __ACD__.
A. Finance Department B. People's Court C. The Company D. Accounting Professional Organization
(II) The notes issued and received by the accounting department of Essence Company in 2008 are as follows:
(1) On February 5th, we received a bank draft drawn by the bank of Company A, dated February 4th, 2008, and the amount was100000 yuan.
(2) On February 10, Essence Company issued a check to the customer enterprise B. As the full name and amount of enterprise B were not determined, the cashier did not record the "payee name" and "confirmed amount" when issuing the check.
(3) On May 1 day, the goods were sold to Company C, and a bank acceptance bill drawn by Company C was obtained. The bill was paid at regular intervals after sight, and the payment period was 3 months. The drawer was Company C, and the date of issue was May 1 day.
(4) On June 15, in order to pay the consulting fee owed to Company D, the cashier transferred the endorsement of the bank acceptance bill drawn by Company C to Company D. During the endorsement, the cashier stamped the seal of Essence Company on the back of the bill and wrote the name of Company D on the "endorser".
Requirements: Answer questions 6-9 according to the information:
6. According to the provisions of the Negotiable Instruments Law, the items that must be recorded when issuing a bank draft include __ABCD__.
A. Commitment to unconditional payment B. Name of payer C. Name of payee D. Date of issue
7. On February 5th, Essence Company received a bank draft. Among the following time limits for presentment of payment, __AB__ did not exceed the statutory time limit.
A. February 2008 14 B. March 2, 2008 C. April 3, 2008 D.20 10 February 1 day
8. On February 10, elite company wrote a check to enterprise B, and the correct statement in the following statement is __AD__.
A. The name of the payee of the cheque can be authorized to be added. If it is not recorded at the time of issuing, the bill is also valid.
B "payee's name" is an absolute item in the check, so the check issued by elite company is invalid.
C the "confirmed amount" is an absolute item in the check, so the check issued by elite company is invalid.
D. The determined amount of the cheque can be authorized to be supplemented, and the bill is valid if it is not recorded at the time of issuing.
9. Regarding the transfer of bills of exchange by Elite Company on June 15, the following views are correct: __BCD__.
A the endorser shall not be recorded in the endorsement, and the endorsee shall be recorded as "Company D".
B. The endorsement records filled out by the cashier of Elite Company are not in conformity with the regulations.
C. this record will cause the bill to be discontinuous.
D the record will lead to the acceptor's refusal to pay.
(3) A transportation company had the following transactions or events in 2008 10:
(1) 10, the total revenue of transportation business was 8 million yuan;
(2) 10, the transportation cost paid to the intermodal transport enterprise is 3.5 million yuan;
(3) 10 sold 500,000 yuan of real estate, and the cost of the real estate was 300,000 yuan;
Requirements: Answer the question 10- 12 according to the data:
10. Regarding the tax items and tax rates of business tax, the correct statement in the following items is __ABCD__.
A. Construction industry 3% B. Finance and insurance industry 5% C. Service industry 5% D. Transfer of intangible assets 5%.
1 1, the company's business tax payable in 2008 10 was __A__.
A.160,000 yuan B.25 2500 yuan C. 25500 yuan D.150,000 yuan
12. With the approval of the tax authorities, the company can adopt limited tax declaration methods at present.
A. Direct declaration B. Mail declaration
C. Data message declaration D. SMS declaration (I want to laugh when I see this answer)
(4) In March 2008, a large state-owned enterprise was inspected by the financial department at the same level for its accounting work. The specific contents are as follows:
(1) checked the internal accounting supervision and internal control system of the enterprise;
(2) Examined the qualifications of accounting staff, and found that the person in charge of the accounting department is the niece of the person in charge of the unit, and some accounting staff have no accounting qualification certificate;
(3) Check the accounting work of this unit.
Requirements: Answer the question 13- 15 according to the data:
13, according to the requirements of the unit's internal accounting supervision system, the internal audit of accounting data should be further specified as __ABD__.
A. the accounting information of the unit must be regularly audited internally.
B independent internal audit institutions or personnel must be set up within the unit.
C. Establish a supervision system combining internal audit with external audit.
D. In combination with the economic and business nature of the unit, the methods and procedures of internal audit are clearly defined to meet the needs of giving full play to the role of internal audit.
14. The financial department inspected the personnel engaged in accounting work in this unit, including __ABC__.
A. check whether the personnel engaged in accounting work in this unit have obtained the accounting qualification certificate and accepted the management of the financial department.
B check whether the person in charge of the accounting institution of the unit, including the accounting supervisor, has the professional and technical post qualification of accountant or above or has been engaged in accounting work for more than 3 years.
C. check the professional ethics of the accounting personnel of the unit.
D. Check the service quality of accounting personnel in the unit.
15. The problems found by the financial department during the inspection of the person in charge of the accounting department and some accounting personnel indicate that the unit violated the provisions of __ABC__.
A the immediate family members of the person in charge of the unit shall not be the person in charge of the accounting institution or the accounting supervisor of the unit.
B. Personnel engaged in accounting work must obtain accounting qualification certificates.
C. "Internal Accounting Control Standards"
D. Accounting Standards for Enterprises-Basic Standards