《会计》第七章练习题（The seventh chapter of accounting exercises）.docVIP

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《会计》第七章练习题（The seventh chapter of accounting exercises）.doc

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《会计》第七章练习题（The seventh chapter of accounting exercises）

《会计》第七章练习题（The seventh chapter of accounting exercises） The seventh chapter of accounting exercises First, individual choice questions 1. a small scale taxpayers the purchase of raw materials procurement and acceptance of storage, obtaining the special VAT invoice records of raw material price 10000 yuan, tax 1700 yuan, the product sales price of the enterprise (including tax) 35000 yuan, the current enterprise should pay value-added tax (yuan). A.4250 B.3385.47 C.1981.13 D.2100 2. a commercial acceptance draft opened and accepted by the enterprise, if it cannot be paid as scheduled, shall be transferred into the balance of the payable note when the bill expires and no new instrument is issued. A. accounts receivable B. accounts payable C. bad debt loss D. continues to retain notes payable 3. the following items that can be used for welfare payable are (). A. BARDE pension B. pay meal allowance C. pays the medical insurance for the workers D. pays medical insurance premiums for retired personnel 4. the following items that can be included in the total wage are (). A. is used for the treatment of retirees and retirees B. wages paid by employees during their stay in the holiday period C. scientific and technological progress award issued according to the relevant regulations of the State Council D. provides management fees to the labor office 5. an enterprise (general taxpayer enterprises) the acquisition of a number of tax of agricultural products, the actual payment of the price of 76000 yuan, the withholding of the agricultural tax of 4000 yuan, the business enterprise taxes payable value-added tax (VAT) account debit (increase) yuan. A.0 B.8000 C.7600 D.12920 6., a company commissioned a batch of processing materials outside the unit, the consignment processing materials for taxable consumer goods (non gold and silver jewelry). The material is withdrawn and used directly for sale. When the enterprise takes delivery of the goods, the consumption tax withheld by the