中级财务会计错题集（Intermediate financial accounting error set）.docVIP

下载本文档

2
0
约1.3万字
约 13页
2017-08-23 发布于河南
举报
版权申诉

中级财务会计错题集（Intermediate financial accounting error set）.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

中级财务会计错题集（Intermediate financial accounting error set）

中级财务会计错题集（Intermediate financial accounting error set） 1. the plan of the cost accounting of enterprises. In December 1, 2008, the cost of material balance plan for 4 million yuan, material cost difference credit balance is 60 thousand yuan; the cost of material plan this month is 20 million yuan, the material cost difference debit amounts to 120 thousand yuan; this month issued a planned cost of material is 16 million yuan. The actual cost of enterprises in December 31, 2008 the balance of materials for (million). (2009 exam) A.798 B.800 C.802 D.1604 Answer [C] [analysis] material cost difference rate = (-6+12) / (400+2000) * 100%=0.25%, the actual cost = December 31, 2008 the balance of material (400+2000-1600) * (1+0.25%) =802 (million). Daily accounting for 2. of the plan cost of an enterprise material. At the beginning of the month plan cost balance material is 800 thousand yuan, 200 thousand yuan for the difference in cost overruns. The purchase of a number of materials, the actual cost of 1 million 100 thousand yuan, the plan cost is 1 million 200 thousand yuan. That month with the planned cost of material is 1 million yuan, the material used for the material cost should be borne by the difference (million). (2007 exam) A. 5 B. save 5 overruns C. 15 D. save 15 overruns Answer [A] [analysis] the material used for the material cost should be borne by the difference of =[20+ (110-120) / (80+120) * 100=5 (overrun). The accounting treatment of packaging enterprises on the 3. with sale of goods without separate valuation when the actual cost of packaging should be transferred to the (). A. B. manufacturing costs subjects cost of sales subjects C. D. management fees subject of other business costs subjects 4. A and B are value-added tax general taxpayer, B company commissioned processing a batch of consumption tax payable of the semi-finished products company, after the recall for the continuous production of taxable consumer goods. A company from raw materials, the