初级会计实务考试试题（Primary accounting practice examination questions）.docVIP

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初级会计实务考试试题（Primary accounting practice examination questions）.doc

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初级会计实务考试试题（Primary accounting practice examination questions）

初级会计实务考试试题（Primary accounting practice examination questions） 2011 Intermediate Accounting Title Examination Questions-Primary accounting practice I. Single choice questions 1. The wages of the construction workers paid belong to the cash flow generated by the (investment activity). 2. In the enterprises cash inventory, it is still not possible to ascertain the short cash of the original dang. Approved Accruals (management Costs). 3. A companys 2009 annual management costs of 6 6 million yuan, including: cash to pay retired workers Overall pension 1 500,000 yuan and management staff wages 3 3 million yuan, inventory surplus profit of 750,000 yuan, Management of intangible assets amortization 1 2.6 million yuan, the rest are paid in cash. Assuming no other factors are considered, A companys 2009 cash flow statement, Payment of other cash related to the business activity The amount is (2 115) million yuan. 4. A commodity circulation enterprise is a VAT general tax enterprise. Buy a product 200 pieces, price per item 20,000 RMB, the VAT tax payable on the special invoice of VAT is 680,000 yuan and the purchase fee is paid separately. 200,000 Yuan. The unit cost of the goods procured by the enterprise is 2. 1 million yuan. 5. An enterprise 2009 average mobile assets total of 2 million yuan, the average accounts receivable balance of 400,000 yuan. If the liquidity turnover is 4 times, the number of accounts receivable turnover is (20). 6. A, B enterprises for the value-added tax general taxpayer, 2010 a enterprises from the second enterprise to buy an old equipment. The original balance of the equipment is 2 million yuan, the cumulative depreciation of 300,000 yuan. Original installation cost of 100,000 yuan. A enterprises pay the purchase price of 1 million yuan, value-added tax 170,000 yuan, pay miscellaneous expenses 20,000 yuan, Another installation and commissioning costs 30,000 yuan. The purchase price of equipment for a company is (105) million. 7. A, B two produc