《中级财务会计》期末复习题（Intermediate financial accounting exercises）.docVIP

下载本文档

4
0
约2.55万字
约 26页
2017-08-21 发布于河南
举报
版权申诉

《中级财务会计》期末复习题（Intermediate financial accounting exercises）.doc

1、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

《中级财务会计》期末复习题（Intermediate financial accounting exercises）

《中级财务会计》期末复习题（Intermediate financial accounting exercises） Intermediate financial accounting final review questions First, individual choice questions 1. of the following bank transfer settlement methods, only for the city settlement is (). A commercial bill settlement, B cheque settlement C entrusted bank collection and settlement, D bank draft settlement 2., the highest level of quality requirements for accounting information is (). A usefulness, B understandability, C importance, D reliability 3., an enterprise as value-added tax ordinary taxpayer, raw materials according to plan cost accounting, a material plan unit cost is 70 yuan per kilogram. The enterprise is bought a material 1000 kg, indicated on the VAT invoices of the material price is 69000 yuan, value-added tax is 11968 yuan, the enterprise acceptance of storage found paid 980 kg, 20 kg for the lack of reasonable consumption of transportation. The material cost of the material varies from ($) to $. A 400, B 1800, C 392, D -400 In June 1st 4.2006, an interest bearing note was sent to the bank for discount. The notes face value of 100000 yuan, to May 31, 2006, the cumulative interest accrued 1000 yuan and the registered persons account, the remaining period of the bill has not yet been raised interest 1200 yuan; discount payment of bank interest 900 yuan. When the bill is discounted, the amount that the discount enterprise should include in the financial expense is (). A 2200 yuan, B 1300 yuan, C 1200 yuan, D -300 yuan 5., an enterprise in December 30, 2005 purchased a non installation of equipment, and delivery. The original price of the equipment is RMB 50000 yuan. It is estimated to be used for 5 years and the net residual value is expected to be 2000 yuan. If the annual sum method carries out depreciation, the third year depreciation amount is () A 10000 yuan, B 9600 yuan, C 12800 yuan, D 6400 yuan 6. of the following incomes arising from industrial enterprises, without affecting the business profits