会计年检复习题（Annual review of accounting questions）.docVIP

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会计年检复习题（Annual review of accounting questions）.doc

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会计年检复习题（Annual review of accounting questions）

会计年检复习题（Annual review of accounting questions） 2012 Yunnan accountant continuing education examination questions (administrative career class 48 hours) (mark) The following statement regarding the hospitals statement of bad debts is incorrect. A. bad debt reserve method shall not be changed as soon as it is determined B. hospital deals with prepayments and prepares for bad debts directly C. the method of making provision for bad debts is determined by the hospital according to the nature of receivables D. if the method for preparing bad debt reserves needs to be changed, it shall be reported for approval in accordance with the authority of management, and shall be explained in the notes to the accounting statements Topic type: individual choice question The correct answer: B Your answer: B Under the new system, the following statements are correct. A. hospital deposits in other financial institutions into the bank deposits account B. receivable from hospital patients is used to transfer medical bills receivable from the paid part of the inpatient or to transfer the patients payment arrears C. new regulations for high value materials requirements, in the inventory of materials under the set of specialized two levels of detailed accounting The accounts payable written off at D. hospital shall be credited to other business income Topic type: individual choice question The correct answer: A Your answer: A Of the following items that are not covered by medical expenses. A. personnel expenses B. expenditure on drugs and health materials C. registration fee D. science and technology project revenue formation of fixed assets depreciation Topic type: individual choice question The correct answer: D Your answer: D The following options are incorrect. A. centralized management is the accounting center, centralized management of the financial institutions at the grass-roots health care institutions B. household accounting is the accounting center for each primary medical and he