新企业会计准则继续教育题及答案（New business accounting principles, continuing education questions and answers）.docVIP

新企业会计准则继续教育题及答案（New business accounting principles, continuing education questions and answers） New accounting standards for online business First, individual choice questions (10 questions) 1. the following economic transactions are not accounted for through the other business income account (C). A. sales of raw materials B. rental investment real estate The sale of intangible assets by C. D. transfers the right to use a production facility A B D 2. the cash dividend paid by the enterprise for the purchase of the shares, which has been declared but not yet received, shall be included in the cash flow statement (D). Cash paid for A. investments Other cash paid by B. for operating activities Other cash paid by C. for investment activities D. cash paid for dividends, profits, or interest payments A B C 3., a general VAT enterprise for value-added tax, the applicable value-added tax rate of 17%, applicable consumption tax rate of 10%. The company entrusted to other units (VAT general taxpayer enterprises) processing a batch of raw materials belonging to the taxable consumer goods (non gold and silver jewelry, the batch processing) to recover after the raw material used to continue the production of non taxable consumer goods. The cost of issuing materials is 900 thousand yuan, and the processing fee without VAT is 360 thousand yuan, and the value-added tax is 61 thousand and 200 yuan. The batch of raw material has been processed and the cost after acceptance is (C Million yuan. A.126 B.146.12 C.140 D.160.12 A B D 4. if there is a credit balance in the account book of prepaid account, it should be included in the balance sheet (C) item. A. accounts receivable, B., accounts receivable C. accounts payable D. other payable A B D The original book value of 5. sets of equipment for 100 Great Wall Co 000 yuan, the net salvage value is expected to be 5%, the expected service life is 5 years, the use of double declining balance method, annual depreciation. The equipment will be