新企业会计准则继续教育题及答案（The new accounting standards of continuing education questions and answers）.docVIP

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新企业会计准则继续教育题及答案（The new accounting standards of continuing education questions and answers）.doc

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新企业会计准则继续教育题及答案（The new accounting standards of continuing education questions and answers）

新企业会计准则继续教育题及答案（The new accounting standards of continuing education questions and answers） Online to answer the new accounting standards A single choice (10 questions) 1. the following business through the other income is the subject of accounting (C). A. raw materials sales B. rental real estate investment C. sale of intangible assets A D. transfer of the right to the use of production equipment A B D 2. companies to buy shares to pay the price included in the already declared but unpaid cash dividend, in the cash flow statement should be included in the project (D). A. investment paid in cash B. other cash payments relating to operating activities C. other cash payments relating to investment activities The D. distribution of dividends or profits or interest paid A B C 3. an enterprise as a value-added tax general taxpayer enterprises, the applicable VAT rate of 17%, for the consumption tax rate is 10%. The company entrusted to other units (VAT general taxpayer enterprises) processing a batch of raw materials belonging to the taxable consumer goods (non gold and silver jewelry, the batch processing) to recover after the raw material used to continue the production of non taxable consumer goods. A material for the cost of 900 thousand yuan, excluding VAT payment processing fee is 360 thousand yuan, the VAT paid 61 thousand and 200 yuan. The batch of raw materials processing has been completed and acceptance cost (C Million yuan). A.126 B.146.12 C.140 D.160.12 A B D If you have a credit balance of 4. prepayment accounts in the subsidiary ledger, should be included in the balance sheet (C) project. A. B. accounts receivable accounts receivable in advance C. D. accounts payable, other payables A B D The original book value of 5. sets of equipment for 100 Great Wall Co 000 yuan, the expected net salvage value rate of 5%, is expected to use for 5 years, the annual double declining balance method of depreciation. The equipment used in the 3 year and 6 months after the o