中级财务会计一（Intermediate financial accounting）.docVIP

中级财务会计一（Intermediate financial accounting） 1. Overspending is the direct payment of cash by the enterprise from the cash receipts of the unit 2. cashier staff do not need regular rotation (incorrect) 3. in order to pass the collection personnel, the company shall not also issued a lip-service (right) 4. installments, the ownership of the product has been transferred (incorrect) 5., the cash collected by the enterprise cashier will not be deposited in the bank at all, nor can it be placed in the safe 6., an enterprise may open a general deposit account at several branches of the same bank (no) 7. embodies the principles required by the revised Convention: prudence, importance, and substance are more important than form (right) 8. enterprise accounting can not directly to the stock inventory profit and loss as profit and loss (to) 9. interest on all loans arising from an enterprise shall be treated as financial expense (incorrect). 10. principles of accounting confirmation and measurement requirements: objectivity, relevance, comparability, consistency, timeliness and clarity. (wrong) 11 Financial Accounting provides accounting information only to the information users outside the enterprise. Management accounting provides accounting information to the information users within the enterprise. (wrong) 12., the consistency principle requires the same. The accounting entity can use the same accounting and accounting methods as far as possible in different periods, so as to facilitate the vertical comparison of accounting information during different accounting periods 13 small business tax with value-added tax invoices, to pay the input tax deductible VAT tax (right) 14. a trade discount is a deduction by the creditor of the debt he provides to encourage the debtor to pay within the prescribed time limit (not) 15. only purchased goodwill can be accounted for as intangible assets. (to) 16., an enterprise may open a basic deposit account at a number of banks. (wrong) 17. d