新会计准则考试题（New accounting standards examination questions）.docVIP

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新会计准则考试题（New accounting standards examination questions）.doc

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新会计准则考试题（New accounting standards examination questions）

新会计准则考试题（New accounting standards examination questions） Documents from the network, I collected, finishing, and if there are omissions, errors, but also please correct me! New accounting standards examination questions Name score First, individual choice questions (10 questions) 1 points for each question Take 10 points.) 1. the basis for accounting confirmation, measurement and reporting of enterprises is () A. cash basis, accrual basis, B. C. historical cost; D. robustness 2., on the accounting, the assets which will be rented by financial lease are regarded as the assets of the enterprise, which reflects the quality of the accounting () A. importance principle; B. comparability principle C. substance over form principle, D. timeliness principle 3. in the following items, the quality of financial accounting information not required by our enterprises is () A. reliability, B. understandability The C. is substantially more important than the form D. accrual basis 4. an enterprise purchase a batch of raw materials, raw materials price 3 million yuan indicated on the VAT invoices, VAT 510 thousand yuan, transportation costs 20 thousand yuan, assuming that the enterprise value added tax deductible, while the value of the batch of raw materials accounted for () A.352 yuan B.350 yuan C.302 yuan D.300 yuan 5. enterprises for the value-added tax general taxpayer purchased 400 tons of raw materials, indicating received special VAT invoices for the price of 400 thousand yuan, value-added tax is 68000 yuan, the company will entrust freight goods to the warehouse and the agreed shipping costs 3000 yuan (by 7% VAT), handling fee of 1500 yuan. The way the insurance premium is 800 yuan On the way, the total loss of goods 40%, after identification of the reasons, of which 5% of the road is a reasonable loss, and the remaining 35% are abnormal losses, the value of the raw materials account for (yuan) A.264 285 B.405 090 C.263 308.5 D.503 660 6. an enterprise as a small-scale taxpa