职业技能实训——中级财务会计 2（Vocational skills training -- intermediate financial accounting 2）.docVIP

职业技能实训——中级财务会计 2（Vocational skills training -- intermediate financial accounting 2） Test time: 90 minutes of radio 71 items, which 29 items 100 Note: red RadioButtonList, blue black multiple choice is not marked judgment 1 (single B) should cause the accounts receivable is (). 2 (single C) D accepted A company into an equipment, the original price 50000 yuan, the net book value of 30000 yuan, to assess the price of 35000 yuan. D company received equipment investment, accounted for the amount of paid in capital account (for). 3 (A) to provide liquidity and solvency of corporate assets report (is). 4 (A) of the following does not belong to the inventory (is). 5 (single D) the existing accounting system in China requires accounts receivable eight provision for impairment of assets. The accounting principle is the embodiment of the (). 6 (A) when the long-term prepaid expenses project can make benefits for future accounting periods when enterprises will not be amortized into (value). 7 (D) belongs to the statutory public welfare fund use is (). 8 (B) of enterprise short-term investment holding period to obtain the cash dividend or installment payment bond interest, in addition to the short term investment occurs when people accrued receivable items, accounting (should). 9 (B) of a machine tool is not required for the sale, the price is 8600 yuan, the original value of 10000 yuan, has been put off IH 2600 yuan, 700 yuan to pay cleanup costs. Net cash flow generated by the disposal of the machine should be filled out in the statement of cash flows for the amount of (). 10 (A) years in the balance sheet undistributed profits project, the list is based on (). 11 (B) industrial enterprises rental packing, rental period amortization package cost accrued (person). 12 (single C) July 2002 1 R A, the price of $900 per share of B company in January 1, 2002 issue of the nominal value of 1000 yuan, the coupon rate of 3%, a period of 3 years, due to a debt of 50 bonds. Dont consider