科目 中级财务会计(下)（Intermediate financial accounting (II)）.docVIP

科目 中级财务会计(下)（Intermediate financial accounting (II)） Documents from the network, I collected, finishing, and if there are omissions, errors, but also please correct me! Subject Intermediate financial accounting (II) class Accounting level 06 Class 1 and 2 Full name No. time Yanshan University paper sealing line page Question no. The total score Fraction First, individual choice questions 1, the following taxes should be included in the business tax and additional subject is () A, stamp duty B, consumption tax C, farmland occupation tax D, value-added tax 2, Qinhuangdao City, a general taxpayer of value-added tax owed 200 thousand yuan at the beginning of the month, yet no VAT This month the input tax of 400 thousand yuan, 700 thousand yuan output tax, input tax from 50 thousand yuan this month, pay the VAT 150 thousand yuan, while the end of the month, should pay the balance of tax - VAT payable account for (million) A, 30 B, 23 C, 18 D, 20 3, an enterprise issued in January 1, 2005, 6 months maturity, debt service, short-term bonds 5 million yuan, the bond value of 1000 yuan, sold at 1010 yuan, the coupon rate of 4% When the enterprise pays its principal and interest, the interest payable on the financial expenses is (RMB) yuan A, 100000 B, 50000 C, 200000 D, 15000 4, a limited liability companys share capital is as follows: a investor for 200 thousand yuan, B investors for 100 thousand yuan, C investors for 100 thousand yuan; a, B, C equity ratio of 2:1:1 At present, the company absorbed new investors, Ding and Ding invested 150 thousand yuan to obtain the equity ratio of 1/5. After the new shareholder was added, the order of the shareholders of a, B, C and D was ( A, 200 thousand yuan, 100 thousand yuan, 100 thousand yuan, 150 thousand yuan B, 150 thousand yuan, 150 thousand yuan, 150 thousand yuan, 150 thousand yuan C, 200 thousand yuan, 100 thousand yuan, 100 thousand yuan, 100 thousand yuan D, 225 thousand yuan, 112 thousand and 500 yuan, 112 thousand and 500