会计实务复习资料（Accounting practice review materials）.docVIP

会计实务复习资料（Accounting practice review materials） Accounting practice review materials First, individual choice questions 1, at the end of an enterprise accounts receivable balance of 100000 yuan, bad debt preparation account credit balance of 1000 yuan, according to 5% to extract bad debt preparation, then the enterprise should make up the bad debt is prepared for (). A 4000, B 2000, C 5000, D 3500 2. The following items are not accounted for by the enterprises financial assets. A purchases, prepares, holds maturity bonds investments B purchases of bonds that are not ready to hold until maturity C buys shares ready for sale in the near term D buys long-term equity investments without an offer on active markets 3, the enterprise will be an idle fixed assets for sale, the original book orders equipment for 500000 yuan, the cumulative depreciation is 350000 yuan, the clean-up costs 3500 yuan, sales income of 185000 yuan, according to 5% of the business tax, business tax shall be levied. The equipment has a liquidation profit of ($). A 50000, B 46500, C 22250, D 22000 4, the following methods of inventory valuation, is not conducive to inventory costs, day-to-day management and control of the method is (). A first in first out method, B moving weighted average method, C weighted average method at the end of the month, D individual valuation method 5, the following categories do not fall within the scope of enterprise income factors. A main business income B income from providing services C proceeds from the sale of intangible assets; proceeds from D sales of materials 6, an enterprise in 2007 annual total profit of 20 million yuan. The annual income includes Treasury interest income of 2 million yuan, the annual expenditure includes more than the taxable wage payment of wages 3 million yuan, confiscation of illegal business loss of 1 million yuan. The income tax rate is 25%. The companys net profit for the year was. A.1 3 million 500 thousand yuan, B.1 4 million 500 thous