《中级财务会计》本科补修综合练习题（Intermediate financial accounting comprehensive practice of undergraduate repair problems）.docVIP

《中级财务会计》本科补修综合练习题（Intermediate financial accounting comprehensive practice of undergraduate repair problems） Intermediate financial accounting comprehensive practice of undergraduate repair problems I. radio questions: 1. The credit account for the additional fees to be paid by the enterprise is (). A. tax payable accounts payable shall be B. C. other D. otherpayables payment 2, enterprises in May 1st to buy a company in March 1st issued a nominal value of 10000 yuan, 12% interest rates, six months pay interest once corporate bonds, the first time the enterprise received interest, the investment income is (). A.200 yuan, B.400 yuan, C.500 yuan, D.600 yuan 3, the registered capital of enterprises is 40 million, the legal surplus reserve is 20 million, and the amount of capital available for capital increase is (). A.400 million B.600 million C.800 million D.1000 million 4, when an enterprise makes foreign investment with non cash assets, the fair value of non cash assets shall be included in the value if it is less than the book value of the non cash assets. A. non operating expenses B. capital reserve C. investment income D. investment cost 5. goods belonging to the main equipment for production and operation, if the service life is more than two years, the unit value is Should also be regarded as fixed assets for accounting. A 500 yuan B 1000 yuan C 2000 yuan D 1500 yuan 6, when an enterprise makes a long cash payment, it shall be credited to (before) finding out the cause. A. other payable account B., payable account C. disposal of property damage account D. non operating income account 7, when issuing bonds at a premium, the bond premium amount is essentially the issuing enterprise. A. compensation in advance due to future interest payments B. compensates investors in advance for less interest C. the upfront payment due to future interest D. advance compensation due to future very little interest 8, the following items of capital surplus can be used to increase c