2011电大职业技能实训中级会计(二)题目及答案(国外英文资料).doc

2011电大职业技能实训中级会计(二)题目及答案 Accounting professional vocational training intermediate financial accounting (2) title and answer (2011-03-25 10:36:15) Problem 1: accounts receivable is caused by (B credit). Problem 2: company D accepts A company to invest in equipment one, original price 50000 yuan, book net worth 30000 yuan, appraisal is 35,000 yuan. When the company receives the equipment investment, the paid-in capital account is charged (C 35000 yuan). Problem 3: the report on the liquidity and solvency of the enterprise assets is (A balance sheet). Item 4: the following items are not in stock (A). Problem 5: the current accounting system of our country requires the preparation of eight assets, such as accounts receivable. This requirement embodies the principle of accounting accounting (D). # 6: when the long-term prepaid expenses programs do not benefit the enterprise after the accounting period, is not yet the value of the amortization shall be transferred to (A current profit or loss). Problem 7: the following are the statutory public welfare funds (D). Question 8: companies for short-term investment holding period of cash dividend or interest on bonds, installment payments in addition to the short-term investment occurs has meter of receivables, accounting on short-term investment write-down costs (B). Problem number 9: sell a machine tool that is not needed, sell for 8600 yuan, and the original value is 10,000 yuan, which has been discounted IH 2600 yuan, and the cost of cleaning up is 700 yuan. The net cash flow generated by the disposal of the machine is (B 7900 yuan) in the cash flow statement. Topic: 10 years without the undistributed profits project in the balance sheet, the filling column is based on (A profit distribution at the end of account balances). Problem 11: industrial enterprises lease packages, and the cost of packaging that is amortized over the term of lease (other business expenses). Number 12: July 1 2002 R per 900 yuan to buy A company B c