20 10 Jiangsu accounting qualification examination "financial regulations and accounting professional ethics"

1. Multiple-choice questions (Among the alternative answers to each of the following questions, there is only one correct answer that meets the meaning of the question. Please fill the selected answer number in the designated position on the answer sheet in English capital letters. This kind of question ***20 points, each small question 1 point. Multi-choice, wrong choice or no choice, no score. )

1.It is required that the same or similar transactions or events in different periods of the same enterprise should adopt consistent accounting policies and shall not be changed at will. This is the quality of accounting information ().

A. materiality requirements

B. Comparability requirements

C. Relevance requirements

D. Clarity requirements

2. Among the following items, the one that belongs to accounting regulations is ().

A. Regulations on Financial Accounting Reports of Enterprises

B. Measures for the Administration of Accounting Archives

C. Measures for the Administration of Accounting Qualification

D. "Basic Accounting Work Standard"

3. The premise of truthfully recording and reflecting economic activities is ().

A. Setting up accounting subjects

B. Set up account books

C. Fill in accounting vouchers

D. Preparation of accounting statements

4. According to the provisions of the Juice Law, contingencies such as guarantees and pending lawsuits provided by the unit shall be explained in () in accordance with the provisions of the unified accounting system.

A. Financial accounting report

B. Accounting vouchers

C. Meeting books

D. Other accounting information

5. According to the provisions of the Measures for the Administration of Accounting Files, the accounting files formed in that year can be temporarily kept by the accounting department after the end of the year ().

A.1year

B.3 years

C. 5 years

D． 10/0 year

6. The accounting qualification management institution shall issue the accounting qualification certificate to the applicant from the date of making the decision.

A.5 days

B．20

C.15 day

D． 10/0 day

7. The application for the establishment of an agency bookkeeping institution other than an accounting firm shall be approved by the local ().

A. the administrative department for industry and commerce at or above the county level

B. Financial departments at or above the county level

C. administrative departments for industry and commerce at or above the provincial level

D. Financial departments at or above the provincial level

8. For those who violate the discipline during the examination, the accounting examination management institution shall revoke their professional and technical qualifications for meetings, and the issuing authority shall take back their professional and technical qualifications for accounting, and they shall not participate in the professional and technical qualification examination for accounting within ().

A.1year

B.2 years

C. 3 years

D. 5 years

9. For the act of changing accounting treatment methods at will, the financial department at or above the county level may, depending on the nature, circumstances and degree of harm of the violation, order rectification within a time limit and impose a fine of () on the unit.

A．2000 yuan and below

B more than 2,000 yuan 1 less than 10,000 yuan.

C. 2,000 yuan to 20,000 yuan.

D. 3,000 yuan to 50,000 yuan.

10. Wang, the cashier of the company, issued a transfer check on February10, 2006, and the date on the following transfer check is ().

A. February 10th, 2006

B. two thousand six years and two months and ten days

C two thousand six years, two months and ten days

D. February 10th, 2006

11.The receipt and payment of funds and the withdrawal of cash in the daily business activities of depositors shall be handled through ().

A. General deposit account

B. basic account

C. Special deposit account

D. Temporary deposit account

12. According to the Payment and Settlement Measures, the drawee of the bank draft is ().

A. Applicant of bill of exchange

B. endorser of bill of exchange

C. holders of bills of exchange

D. issuing bank

13. Matters that must be recorded when issuing commercial bills do not include ().

A. the reason or purpose of issuing the bill

B. Entrustment of unconditional payment

C. Date of issue

D. Signature of the drawer

14. Taxpayers engaged in production and business operations shall apply for tax registration after obtaining the industrial and commercial business license.

Within 30 days from the date of a.

B. Within 30 days from the next day

C. within 3 months from the date of.

D. Within 3 months from the next day.

15. Among the following items, the one that does not belong to the scope of issuing special VAT invoices for small-scale taxpayers is ().

A small-scale taxpayers with a certain scale who provide processing, repair and replacement services for ordinary taxpayers.

B. Small-scale taxpayers engaged in industrial and handicraft production and selling goods to ordinary taxpayers

C. Small-scale taxpayers engaged in commercial wholesale to sell goods to ordinary taxpayers

D. Small-scale taxpayers engaged in commercial retail of consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats, cosmetics, etc.

16. Taxpayers who pay taxes on a regular basis can adopt the method of () tax declaration.

A. Direct declaration

B. Mail declaration

C. declaration of data messages

D. Simple declaration

17. For taxpayers with single business varieties and uncertain business location, time and commodity source, the tax authorities can adopt the tax collection method of ().

A. Audit collection

B. Check the collection

C. Check and collect

D. Regular quota collection

18. The starting point and destination of professional ethics is ().

A. Dedicating to society

B. Love one's post and respect one's work

C. Serving the masses

D. Honesty and trustworthiness

19。 Among the following items, () does not belong to the category of accounting professional ethics.

A. Accounting professional ethics obligations

B. Protection of accounting professional ethics

C. Honor of accounting professional ethics

D. Accounting professional ethics and conscience

20. Accountants often evaluate their own work and judge and analyze the shortcomings in their work. This method of self-education belongs to ().

A. Self-reflection method

B. Self-alarm and self-excitation method

C. Self-dissection

D. Self-discipline and prudence

Second, true or false questions (20 questions, each small question 1 point, * * * 20 points. Score for correct answer, and no score or deduction for wrong answer)

1.The accounting system includes normative documents on accounting work, accounting, accounting supervision, accounting personnel and accounting files. （　）

2. The main body of responsibility for the internal accounting management of the unit is the unit leader. （　）

3. In order to meet the needs of business management and investors for accounting information, each fiscal year can be divided into semi-annual, quarterly and monthly according to the Gregorian calendar date. （　）

4. The guidance, supervision and inspection of accounting archives work are mainly undertaken by the financial departments of the people's governments at all levels. （　）

5. The notes stipulated in the new Accounting Standards for Business Enterprises-Basic Standards refer to the further explanation of the items listed in the accounting statements. （　）

6 accounting institutions and accounting personnel shall also supervise the implementation of the budget, financial plan, economic plan and business plan formulated by the unit. （　）

7. The internal audit system is a working system within accounting institutions. （　）

8. According to China's "Basic Accounting Work Standard", the immediate family members of the person in charge of a state-owned enterprise unit may not serve as the cashier of the unit. （　）

9. During the handover of accounting personnel, the replacement personnel shall not be legally responsible for the authenticity and completeness of the handed-over materials. （　）

10. The act of preparing false financial and accounting reports refers to the preparation of financial and accounting reports according to false accounting books in violation of the provisions of the Accounting Law and the unified national accounting system. （　）

11.If a depositor opens a corporate bank settlement account, it can be used for settlement business from the date of opening. （　）

12. If the date of issue of the bill is in lowercase, the deposit bank may accept it, but the losses caused thereby shall be borne by the drawer. （　）

13. The company card shall not be used for the settlement of commodity transactions and labor supply funds above100,000 yuan, and shall not be allowed to withdraw cash. （　）

14. General VAT taxpayers can also use ordinary invoices when they cannot issue special VAT invoices. （　）

15. Taxpayers who enjoy tax reduction or exemption may not apply for tax returns during the tax reduction or exemption period. （　）

16. The approved tax payable is a kind of tax collection that is difficult for tax authorities to audit accounts due to taxpayers.

Forced or remedial measures. （　）

17. Accounting professional ethics restricts the professional behavior of accountants and is an important guarantee to achieve accounting goals. （　）

18. Accounting professional self-discipline mainly refers to the self-discipline of the accounting profession, which is the accounting behavior of the accounting professional organization to the whole accounting profession.

The process of self-discipline and self-control. （　）

19. Self-education by strengthening theoretical study is the fundamental way to self-education of accounting professional ethics. （　）

20. For acts that have not violated the accounting legal system, but have violated the accounting professional ethics, the accounting professional groups can be punished according to the seriousness of the circumstances through self-discipline supervision. （　）

Three, multiple choice questions (40 questions, each small 1 point, * * * 40 points. All the answers are scored correctly, and no points will be scored or deducted if the answers are wrong or incomplete)

1.Among the following items, () belongs to China's accounting laws.

A. Accounting Law

B. Audit Law

C. Securities Law

D. Law on Certified Public Accountants

2. The following belongs to the enterprise can change the accounting policy conditions is ().

A changes are required by laws, administrative regulations or the unified accounting system of the state.

B. Enterprises need to change to improve their internal accounting management system.

C changes in accounting policies can provide more reliable and relevant accounting information.

D. Enterprises need to change to turn losses into profits

3. In accordance with the provisions of the Accounting Law, accounting procedures and accounting should be handled in the following matters that occur in a certain unit.

There is ().

A. product production is finished and put into storage

B. signed a sales contract for 2 million yuan.

C. Depreciation of fixed assets extracted from the management department

D. Pay wages to workers

4. The financial statement shall at least explain the following ().

A. Profit realization and distribution

B. Capital increase and decrease and turnover

C. Basic situation of enterprise production and operation

D other matters that have a significant impact on the accounting status, operating results and cash flow of the enterprise.

5. The following belong to the main body of enterprise internal control implementation ().

A. Board of Directors

B. Board of Supervisors

C. Management level

D. All employees

6 accounting firms and certified public accountants () one of the circumstances, the Ministry of Finance and the provincial finance department shall focus on supervision and inspection.

A. being complained or reported

B. establishing a branch without approval

C having a bad record in practice.

D. Undertaking business by competitive means

7. Among the following items, the certification materials that should be provided for applying for the establishment of an agency bookkeeping institution are ().

A. business license approved by the administrative department for industry and commerce

B. Agreement or articles of association of the institution

C the identity certificate of the employee and the qualification certificate of accounting, and the person in charge of the bookkeeping business has an accountant or above.

Certification materials for professional and technical post qualifications

D. agency bookkeeping business norms and accounting management system

8. Among the following, those who belong to accounting jobs are ().

A. The position of toll collector in hospital inpatient department

B. Internal audit positions of the unit

C. Accounting file management positions

D. Post of computerized accounting

9. Among the following items, () o belongs to the act of altering accounting vouchers.

A. The purchasing department transferred a purchase invoice, and the original amount was incorrectly calculated. The issuing unit has corrected it and stamped it with the official seal of the issuing unit.

B. A salesman changed the amount of 500,000 yuan on the purchase invoice to 800,000 yuan for reimbursement with the word "Xiao Zi Ling"

C. A cash cashier of an enterprise changed the amount of 7000 yuan on a reimbursement voucher to 9000 yuan.

D. A company falsely issued a sales invoice for a customer, and charged a benefit fee of10% of the face value.

10. According to the provisions of the Accounting Law, if the accounting information is damaged or lost due to failure to keep it in accordance with the provisions, but it does not constitute a crime, the directly responsible person in charge and other directly responsible personnel shall bear the legal responsibilities ().

A. Order correction within a time limit

B. Impose a fine ranging from 2,000 yuan to 20,000 yuan.

C. The person in charge of the enterprise who is directly responsible is dismissed on the spot.

D. Revoke the accounting qualification certificate of the accountant who is directly responsible.

11.Bank settlement accounts are classified by purpose and can be divided into ().

A. basic account

B. General deposit account

C. Special deposit account

D. Temporary deposit account

12. When a depositor applies for opening a general deposit account, the supporting documents that should be issued to the bank are ().

A. Open the certification documents stipulated by basic account.

B. basic account account registration certificate

C depositors need to borrow money from banks, and should issue loan contracts.

D for extra-budgetary funds, a certificate from the financial department shall be issued.

13. Among the following statements about bill forgery, () does not conform to the provisions of the bill legal system.

A the forgery of bills only refers to the act of counterfeiting the signature of others.

B forged signatures on bills do not affect the validity of other authentic signatures on bills.

C the legal holder who is in good faith and pays considerable consideration has the right to demand the forged person to bear the bill liability.

D the forger of the bill will not be liable for the bill even if it causes damage to others.

14. According to the provisions of the Negotiable Instruments Law, anyone who commits one of the following acts of bill fraud shall be investigated for criminal responsibility according to law.

A. forging or altering bills

B. Intentionally using forged or altered bills.

C. Cheating property by issuing a bad check or deliberately issuing a check that is inconsistent with the reserved signature pattern or seal of the person.

D the drawer of a bill of exchange or promissory note makes false records or defrauds property when issuing the bill.

15. The following tax evasion methods are ().

A. Forge or alter account books and accounting vouchers

B. Refusing to pay taxes by violence

C. Concealing and destroying accounting books and vouchers without authorization

D. Making false tax returns

16. The new Provisional Regulations on Value-added Tax stipulates that special VAT invoices shall not be issued under any of the following circumstances ().

A. General taxpayers sell goods or taxable services.

B. selling goods or taxable services to consumers.

C where the provisions on tax exemption apply to the sale of goods or taxable services.

D small-scale taxpayers selling goods or taxable services

17. The tax priority stipulated in the Tax Administration Law refers to ().

A. Taxes take precedence over fines

B. Taxation takes precedence over confiscation of illegal income.

C. Tax takes precedence over unsecured debt only.

D. Taxation takes precedence over the execution of mortgage and pledge.

18. Among the following items, () is a non-mandatory requirement of accounting professional ethics.

A. Improving skills

B. Strengthening services

C. participation in management

D. Honesty and trustworthiness

19. The basic requirements of objectivity and justice for accountants are ().

A. Stand firm

B. Distinguish between public and private, and be neither greedy nor possessive.

C. Correct attitude and act according to law

D. Maintain due independence

20. About the organization and implementation of accounting professional ethics construction, the following statement is correct ().

A. all sectors of society should do their part, cooperate with each other and pay close attention to * * *.

B. Supervision by public opinion to form a good social atmosphere.

C finance, taxation, industry and commerce and auditing departments organize and promote the construction of accounting professional ethics.

D. Accounting professional organizations should establish industry legal mechanism and accounting professional ethics disciplinary system.

Fourth, comprehensive questions (6 questions in this category, * * *, 50 points. Question (1) 10, question (2) 5, question (3) 9, question (4)10/,question (5) 9 and question (6) 6. It is required to use a pencil or ballpoint pen to answer the questions at the designated position on the answer sheet, otherwise it will be treated as invalid. )

(1) The following events occurred in a large state-owned enterprise in 2008:

1.In March, the chairman thought that the financial accounting report of the enterprise had been reported to the board of directors and the board of supervisors, so it was unnecessary to report to the workers' congress.

2. In June, with the approval of the chairman of the board, the enterprise appointed JI,d and Huang, the daughters of the finance director Huang, as cashiers. Xiao Huang had not obtained the accounting qualification certificate, and the enterprise stipulated that she must obtain the accounting qualification certificate before 2009 1 month, otherwise she would be transferred from the finance department.

3. In July, the chairman thought that the scale of the enterprise was large now, and financial management should be strengthened. Zhang, the deputy general manager of the enterprise, was assigned to take charge of financial work, and the current chief accountant cooperated with his work.

In April and August, the enterprise has a batch of accounting files that have expired and need to be destroyed according to regulations. The enterprise archives management department has compiled the destruction list of accounting archives, and the person in charge of the archives management department and the person in charge of the accounting institution have destroyed the accounting archives after signing the destruction list.

5. In September, according to personnel changes and work needs, Chief Financial Officer Huang adjusted some accounting positions in the Finance Department: Mrding, who was originally engaged in cost accounting, assisted the auditor Lao Zhou to strengthen the internal audit work of the unit, and Mrding handled it according to regulations.

The handover procedure was supervised by the auditor Lao Zhou.

Requirements: In combination with the above information and according to the relevant provisions of China's accounting laws and regulations, answer the following questions:

(1) Does the chairman think that it is in line with the regulations that the enterprise financial accounting report need not be reported to the workers' congress? Explain the reasons.

(2) Is it in line with the regulations for the enterprise to appoint Xiao Huang, the daughter of the financial director Huang, as the cashier? Explain the reasons.

(3) Is it in line with the regulations for the enterprise to appoint Zhang, deputy general manager, to take charge of financial work? Explain the reasons.

(4) Does the enterprise's practice of destroying accounting files conform to the regulations? Explain the reasons.

(5) Did Mrding, who was originally engaged in the cost accounting work, assist the auditor Lao Zhou in the audit work, and whether it met the requirements? explain

Reason.

(6) Is it in compliance with the regulations that the handover formalities in Mrding are supervised by the auditor Lao Zhou? Explain the reasons.

(II) The following happened to a joint-stock company in 2008:

1.The company has formulated a new internal system, and the sales department of the company is responsible for recovering the payment for the products sold.

2. When the goods sold to Company B are returned, it is agreed to refund 50,000 yuan upon the research and approval of the enterprise leaders, and the cashier will refund the goods according to the return invoice, which will be attached to the accounting voucher as the original voucher.

3. When the accounting firm hired by the company audited the company's 2007 annual financial report, it found that there were major problems.

The financial manager of the company then proposed to the accounting firm that an unqualified audit report must be issued, otherwise the accounting firm would be replaced.

Requirements: In combination with the above information and according to the relevant provisions of China's accounting laws and regulations, answer the following questions:

(i) Does the system that the sales department is responsible for collecting the sales payment of Company I)42 conform to the regulations? Explain the reasons.

(2) Is it correct for the cashier to make a refund according to the return invoice? Explain the reasons.

(3) Does the accounting manager require the accounting firm to issue an unqualified audit report in compliance with the regulations? Explain the reasons.

(3) The following happened to a foreign-invested enterprise in 2008:

1.As a subsidiary, this enterprise adopts accounting software with English as the text interface, which is uniformly configured by the parent company.

Therefore, based on the regulations of the parent company, English is the only language for accounting records, and the accounting statements submitted to the Chinese government departments are also in English.

2. Purchase agricultural and sideline products from self-employed Party A as production auxiliary materials, and write a cash check for 5,000 yuan to Party A,

As the payment for purchasing agricultural and sideline crystals. A endorsed the cash check and gave it to M enterprise, an oil supplier, as a gift to M enterprise.

The purchase price of oil, but when M enterprise presented the payment to the bank, it was rejected by the bank.

3. The enterprise applied to the tax authorities to reissue the tax registration certificate on August 5th, and the original tax registration certificate was in July of the same year 15.

The day is lost.

4. The cashier of this enterprise has adopted loose-leaf account books in both cash book and deposit journal. At the same time,

In order to distinguish the daily economic business, after deposit journal registered the economic business of the day on one account page, the economic business of the next day was registered on another account page, and the balance was settled every ten days.

Requirements: In combination with the above information, according to the relevant provisions of China's accounting and taxation laws and regulations, answer the following questions:

(1) Is it legal for this enterprise to use English as the text of accounting records and statements? Explain the reasons.

(2) Is it in line with the regulations for the bank to refuse the payment request of enterprise M? Explain the reasons.

(3) Is it correct for the enterprise to apply for a new tax registration certificate? Explain the reasons.

(4) The enterprise sets up inventory in cash book and deposit journal with loose-leaf account books and in deposit journal.

Is the registration correct? Explain the reasons.

(IV) The following events occurred in a company limited by shares in the first half of 2009:

1.February 10, the financial manager asked the cashier to write a transfer check for 300,000 yuan to the supplier because a supplier of the company repeatedly called for overdue payment. When the supplier presented the payment to the bank, the bank refunded it on the grounds that the company's bank balance was less than 300,000 yuan.

2. On February 23rd, the company issued a check without payee and amount to the purchaser for purchasing business.

On March 20th, for the needs of business development, the company's financial manager opened another basic deposit in China Construction Bank through a friend.

Account. Previously, the company had opened a basic account in ICBC.

4. On April 5th, the company delivered the bank draft endorsed and transferred by other units to the account opening bank for payment. The date of issue of the bank draft was March 1 day, and the company received it on March 10, and the result was rejected by the account opening bank.

5. On June 26th, the company opened a general deposit account in Agricultural Bank for loan, and the money was deposited into the account on the same day. June

On the 27th, the Finance Department issued a transfer check to pay 30,000 yuan from this account to Company C to repay the payment owed to Company C.. On that day,

The accountant was refunded when he went through the transfer formalities with the Agricultural Bank.

Requirements: In combination with the above information, according to the provisions of China's financial laws and regulations, answer the following questions:

(1) What kind of illegal act is the transfer check of RMB 300,000 issued by this company? How to punish (such as fine, please calculate the amount)?

(2) Is a cheque drawn by the company without the payee and amount valid? Explain the reasons.

(3) Is the company's practice of opening basic account in China Construction Bank in compliance with the regulations? Explain the reasons.

(4) Is it legal for the opening bank to refuse to accept the bank draft delivered by the company? Explain the reasons. Can the company issue tickets to?

The bank applied for payment? Explain the reasons.

(5) Is the refund of the transfer check issued by the Agricultural Bank of China on June 27th in compliance with the regulations? Explain the reasons.

(5) In March 2009, when the tax authorities inspected an enterprise, they found the following situations:

1.The enterprise hangs a copy of the tax registration certificate on the wall for inspection by the tax authorities, and the original tax registration certificate is taken out to handle various business activities.

2. The enterprise will destroy the invoice register after the expiration of the custody period is approved by the person in charge of the unit.

3. The enterprise issued a professional VAT invoice to the individual consumer.

4. The enterprise issues 3 invoices for others, and obtains a benefit fee of 20,000 yuan. In addition, when issuing special VAT invoices at the request of customers,

Replace the "consumer goods" purchased by customers with "raw materials", which makes the other party pay less value-added tax, income tax, etc. * * * yuan120,000 yuan.

Requirements: In combination with the above information, according to the provisions of China's tax laws and regulations, answer the following questions:

(1) Is it in line with the regulations for enterprises to hang copies of tax registration certificates? Explain the reasons.

(2) Does the destruction of the invoice register after the expiration of the enterprise's custody comply with the regulations? Explain the reasons.

(3) Is it in line with the regulations for enterprises to issue special VAT invoices to individual consumers? Explain the reasons.

(4) What is the behavior of an enterprise to invoice for others and change the use of invoices? How to punish

(six) an enterprise happened in 2008, the following matters:

1。 The manager of the enterprise agrees to sell the leftovers to individuals, and the cash of each income is kept by the Finance Department separately, which is not included in the unified accounting of the enterprise, and a separate account book is set up as a bonus, which is taken out regularly and sent to the management personnel. The finance section chief thought it was a good thing for the managers, so he complied with the requirements of the leaders.

2. When the enterprise suffered losses at the end of the year, the manager instructed the financial section chief to "technically handle" the financial statements, and the financial section chief compiled a profitable financial statement according to the requirements of the leaders.

3. Zhang, a newly introduced employee of the enterprise, is engaged in auxiliary cost accounting. This comrade usually works seriously and diligently. In view of the present situation of the enterprise, he found that there are big loopholes in cost management through the analysis of financial data over the years, so he put forward two suggestions to the board of directors of the enterprise: (1) increasing investment in technological innovation; (2) Using workshop and team responsibility cost control. The board of directors adopted Zhang's suggestion after research, and the product cost dropped significantly after implementation. In addition, in order to strengthen cost management, Zhang also designed various cost tables and assisted the workshop cost accountant.

Requirements: Based on the above information, analyze which requirements of the relevant personnel of this enterprise comply with or violate China's accounting professional ethics. And explain the reasons.

Welcome to ask questions to accounting net enterprises.