I. Multiple choice questions 1, and the following items listed in the income statement are (). A. Deferred income tax assets B. Total comprehensive income C. Undistributed profit D. Surplus reserve A B C D.
Correct answer b Your answer B [correct]
2. The implementation time of the newly revised Accounting Standards for Enterprises No.9-Employee Compensation is (). A. 20 14 years 1 month 1 day B. 20 14 June 1 day
C.20 1 July 4 1 Day D.201September 41Day A B C D
Correct answer c Your answer C [correct]).
3. Among the following items, those that do not belong to mechanical operation expenses are (a) fuel directly consumed in the process of mechanical operation B. Living expenses C. Staff remuneration of maintenance personnel D. Depreciation expenses and repair expenses of agricultural machinery A B.
C D
Correct answer b Your answer B [correct]
4. The following statement about going concern is incorrect (). A. An enterprise shall confirm and measure accounting on the basis of going concern, and prepare financial statements on this basis.
In the process of preparing financial statements, all available information should be used to evaluate the sustainable operation ability of the enterprise for at least 12 months from the end of the reporting period.
If an enterprise has a recent history of profitable operation and is supported by financial resources, it usually shows that it is reasonable to prepare financial statements based on sustainable operation.
If an enterprise formally decides or is forced to liquidate or stop business in the current period or in the next accounting period, it is still reasonable to prepare financial statements based on going concern at this time.
A
B
C
D
Correct answer d Your answer D [correct]
5. The enterprise shall divide the input values used in fair value measurement into three levels, among which the unadjusted quotation of the same assets or liabilities that can be obtained on the measurement date in the active market is (). A. Other input values B. Third level input value C. Second level input value D. First level input value A B C D.
Correct answer d Your answer D [correct]
6, the following does not belong to the enterprise current assets is (). A. Non-current assets held for sale B. Monetary funds C. Prepayments D. Available-for-sale financial assets A B C D.
Correct answer d Your answer D [correct]
7, "Accounting Standards for Business Enterprises No.30-Presentation of Financial Statements" began to be implemented when (). A. 20 13 years/month 1 day B.20 1 3 July 1 day C. 20 14 years 1 month 1 month.
Correct answer d Your answer D [correct]
8. If the omission or misstatement of an item in the financial statement will affect the user's economic decision, then the item has (). A. Important
Sex B. Relevance C. Timeliness D. Understandability
A
B
C
D
Correct answer a Your answer A [correct]
9. The employee compensation liabilities arising from the enterprise's confirmation of dismissal benefits should be included in (). A. Management expenses B. Financial expenses C. Non-operating expenses D. Related costs A B C D.
Correct answer a Your answer A [correct]).
10, collection, distribution and carry-over are incorrect (
A. If the planned cost is adopted by the enterprise for daily accounting of direct materials, it does not need to be adjusted to actual cost at the end of the period.
B for the manufacturing expenses incurred by manufacturing enterprises, the allocation standards that enterprises can adopt include machine man-hours, manual man-hours, planned allocation rate, etc.
C. The manufacturing expenses incurred by seasonal production enterprises during the shutdown period should be reasonably shared during the start-up period and included in the production cost of products. D. In the case that the quantity and amount of products are not important or the quantity changes little at the beginning and end of the product period, it is not necessary to calculate the product cost.
Correct answer a Your answer A [correct]
1 1, China's "Interpretation of Accounting Standards for Business Enterprises No.3" was issued at (). B. 2009 1 month/day B. June 2009 1 day C.20 1 1 June/year D.20 16.
Correct answer b Your answer B [correct]).
12, accounting personnel continuing education management (A. Registration system B. Approval system C. Election system
D. Voting system A B C D
Correct answer a Your answer A [correct]
13. Among the following statements about market participants in the fair value measurement criteria, () is incorrect. A. The enterprise measures the phase at fair value
Regarding assets or liabilities, the assumptions used by market participants to maximize their economic benefits should be adopted.
Market participants should be familiar with the situation and be able to have a reasonable understanding of relevant assets or liabilities and transactions according to the available information. C. Market participants may have Article 36 of the Accounting Standards for Business Enterprises.
No.-Related Party Disclosure D. Market participants should be able and willing to trade related assets or liabilities A B C D.
Correct answer c Your answer C [correct]
14. On each balance sheet date after the initial recognition of the relevant assets or liabilities, the enterprise shall at least disclose in the notes the disclosure of the third level of fair value measurement in each group of assets and liabilities that are continuously measured at fair value. The incorrect statement is (). A. For the third level fair value measurement, the enterprise shall disclose the descriptive information of the valuation technology, input value and valuation process. B. When changing the valuation technology, the enterprise shall also disclose the change and the reasons for the change. C. The enterprise shall disclose the reconciliation information between the opening balance and the closing balance. D. The enterprise shall disclose the descriptive information of the valuation technology and input value.
Correct answer d Your answer D [correct]
15. Among the following items, the change that does not belong to the re-measurement of defined benefit plans's net liabilities or net assets is (). A. Actuarial gains or losses B. Return on planned assets C. Changes in the influence of the upper limit of assets D. Changes in the influence of the lower limit of assets A B C D
Correct answer D Your answer D Second, multiple-choice questions [correct]
1 The specific requirements for the teaching staff of the continuing education institution for accountants include (a) good professional ethics; (b) high theoretical and policy level and solid professional knowledge base; (c) certain practical work experience; and (d) mastery of modern education and training theories and methods.
）。
Correct answer ABCD Your answer ABCD [correct]
2, enterprises to measure liabilities at fair value, should follow the original
There is (). A. If there is an observable market quotation for the same or similar liabilities, the fair value of the liabilities shall be determined based on the quotation.
There is no same or similar debt to observe the market quotation, but if other parties hold it as an asset, the enterprise should hold it from
From the perspective of market participants of the asset, the fair value of the liability is determined on the basis of the fair value of the asset.
Where there is no observable market quotation for the same or similar liabilities, and other parties do not hold them as assets, the enterprise shall determine the fair value of the liabilities by using valuation techniques from the perspective of market participants who bear the liabilities.
When an enterprise measures its liabilities at fair value, it shall assume that the liabilities will be transferred to other market participants on the measurement date, and the liabilities will continue to exist after the transfer, and the market participants as the transferee will fulfill their obligations.
The correct answer ABC Your answer ABC [correct] 3. The following statements about the fair value measurement of liabilities and enterprise's own equity instruments are incorrect (). A. If an enterprise measures its liabilities at fair value, it should not consider the risk of non-performance. B. If an enterprise measures its financial liabilities such as demand deposits at fair value, the fair value of the financial liabilities should not be lower than the amount payable when creditors demand repayment at any time. C. If an enterprise measures its liabilities or its own equity instruments at fair value, and there are factors restricting the transfer of the liabilities or its own equity instruments, if it is measured at fair value,
This factor has been considered in the input value, and the enterprise still needs to set the relevant input value D. If there are the same or similar liabilities or the observable market quotation of the enterprise's own equity instruments, it shall be determined on the basis of the quotation.
The fair value of the liability or the enterprise's own equity instrument A B C D
The correct answer AC Your answer AC [correct] 4. The forms of continuing education include ().
A. to participate in the financial departments of local people's governments at or above the county level, the central competent units, and the Finance Bureau of Xinjiang Production and Construction Corps (hereinafter referred to as the "Finance Bureau")
Said continuing education management department) organization of accounting personnel continuing education teacher training, full-time accounting training, remote network accounting training.
B participate in the off-the-job training and long-distance networking meeting of accountants organized by the continuing education institutions for accountants announced by the continuing education management department.
Planning training C. Participate in off-the-job accounting training and long-distance network accounting training organized by the accounting personnel's unit announced by the continuing education management department D. Participate in the national accounting leading talent training organized by the Ministry of Finance.
A
B
C
D
Correct answer ABCD Your answer ABCD [correct]).
5. Among the following items, those belonging to cultural enterprises are (a. News and publishing industry B. Radio, television, film and video recording production industry C. JD.COM Mall.
D. cultural and artistic industries (literary creation and performance, art performance venues, etc.) A B C D
The correct answer ABD Your answer ABD [correct] 6. The following statements are correct ().
A. Take the national accounting leading talents examination organized by the Ministry of Finance, and the high-end accounting talents examination organized by the provincial finance department, the central competent unit and the Finance Bureau of Xinjiang Production and Construction Corps. Those who are accepted are converted into
24 credits B. Take the professional and technical qualification examinations of accounting and auditing, as well as the examinations of certified public accountants, certified asset appraisers and certified tax agents, and each pass of one subject will be converted into 24 credits.
C. Those who have participated in the education of accounting degree or above recognized by the national education administrative department and passed the examination or assessment of a study subject in the current year will be converted into 24 credits.
D. If an accounting paper is published independently in an economic management newspaper with a unified number in China, each paper will be converted into 24 credits.
A
B
C
D
Correct answer ABCD Your answer ABCD [correct]
7, the following options belong to the statement of changes in owner's equity separately listed items that reflect the following information are (). A. Total comprehensive income B. Cumulative impact of changes in accounting policies and correction of previous errors
C. Owner's investment in capital and distribution of profits to owners, etc. D. Surplus reserve drawn according to regulations A B C D.
Correct answer ABCD Your answer ABCD [correct]
8. On each balance sheet date after the initial recognition of relevant assets or liabilities, the enterprise shall at least disclose in the notes the information of each group of assets and liabilities that are continuously measured at fair value (). A. Items and amounts that other relevant accounting standards require or allow enterprises to continuously measure at fair value on the balance sheet date B. Fair value measurement
Level C. The amount and reasons for the conversion between levels, and the policies for determining the conversion time between levels D. When changing the valuation technology, the enterprise should also disclose the change and the reasons for the change A and B.
C D
Correct answer ABCD Your answer ABCD [correct]
9. In the following cases, it is considered that the amount of salary obligations payable to employees arising from the profit sharing plan can be reliably estimated (). A.
The enterprise has determined the amount of remuneration to be paid before the financial report is approved. B. The formal terms of the short-term profit sharing plan include the way to determine the amount of remuneration.
Past practices provide clear evidence for enterprises to determine the amount of constructive obligation D. The formal terms of the short-term profit sharing plan include determining the amount of salary A B C D.
Correct answer ABC Your answer ABC [correct] 10. The overall process of product cost accounting includes (a) correctly distinguishing product cost from period cost.
B. Determine the object, project and scope of product cost accounting. C. Collect, distribute and carry forward relevant expenses in time. D. Generally, product cost statements should be prepared monthly.
The correct answer ABCD Your answer ABCD III. True or false 1 The notes in the financial statements play a supplementary role in explaining the relevant information of the enterprise, and are not as important as other components. () [correct]
right
wrong
The correct answer is wrong. Your answer is wrong [correct] 2. The unit where the accounting personnel work is responsible for organizing and urging the accounting personnel of this unit to participate in continuing education. (true or false)
The correct answer is correct for your answer [correct] 3. Dismissal benefits may sometimes be large, resulting in a sharp decline in performance. Disclosure can explain the reasons for the decline in performance. () Right or wrong
The correct answer is correct for your answer [correct] 4. The fair value of the relevant assets or liabilities at initial recognition is equal to its transaction price. () Right or wrong
Correct Answer Wrong Your answer is wrong [correct] 5. If there is a surplus in defined benefit plans, the enterprise shall calculate the net assets of defined benefit plans based on the lower of defined benefit plans's surplus and the upper limit of assets. () Right or wrong
The correct answer is right for your answer [correct] 6. An enterprise should properly group the assets or liabilities according to their nature, characteristics, risks and the level of fair value measurement, and disclose the relevant information of fair value measurement according to the groups. () Right or wrong
The correct answer is correct for your answer [correct] 7. The Enterprise Product Cost Accounting System (Trial) has been implemented in large and medium-sized enterprises except financial and insurance industries since 20 14 1 month/day, and other enterprises are encouraged to implement it. () Right or wrong
The correct answer is correct for your answer [correct] 8. Pension insurance and unemployment insurance are not included in short-term salary, but belong to after-service benefits. （ ）
right
wrong
The correct answer is correct for your answer [correct] 9. No department, unit or individual may forcibly sell or tie-in the continuing education textbooks for accountants. (true or false)
The correct answer is right for your answer [correct] 10. Enterprises such as information transmission, software and information technology services can collect and allocate product costs by using modern information technology and activity-based costing according to their operating characteristics and conditions. () Right or wrong
The correct answer is right [correct] for your answer.