会计题目2（Accounting questions 2）.docVIP

会计题目2（Accounting questions 2） The fifth chapter, the main business accounting Exercises 5.1 individual choice questions (1) the purchase of raw materials, when the acceptance of storage, the actual cost in __________ accounts. () A. materials in transit B. raw materials C. stock merchandise D. finished goods (2) the workshop management staff welfare expenses should be included in the __________ account. () A. management fee B. sales expense C. production costs D. manufacturing costs (3) to reflect and supervise the enterprise inventory changes and balances of the account (is) A. product sales cost B. inventory merchandise C. manufacturing expenses D. financial expenses (4) the following items do not belong to management fees; A. workshop management personnel salary management salary B. factory C. factory D. factory material consumption of office space rent (5) workers living difficulties subsidies should be accounted for by __________ account. () A. payable to employees, B. management fees C. non operating expenses, D. payable, staff remuneration (6) the debit balance at the end of the production cost account. (). A. finished product cost B. semi product cost C. this month, the total cost of production is D. at the end of the product cost (7) the bank received 62000 yuan in sales, which belongs to the receivable 12000 yuan last month, this month from 40000 yuan, 10000 yuan a month in advance. Under accrual basis, this months income should be () A.50 000 yuan B.62 000 yuan C.40 000 yuan D.52 000 yuan (8) credit register of income tax expense () A. proceeds to the income tax B. of the current profit account, the actual income tax paid C. the taxes and fees payable by the enterprise shall be transferred from D. to the tax on the production cost account (9) of the following items that are out of business expenses. () A. liquidated damages B. expenses for sales expenses C. business entertainment D. interest expense (10) of the following items that are out of business inc