中级财务会计试卷（Intermediate financial accounting paper）.docVIP

中级财务会计试卷（Intermediate financial accounting paper） The document is from the network, I collected and sorted out, if there are omissions, errors, but also ask me to correct! Intermediate financial accounting paper judge 1, when the enterprise pays cash, if the cash in stock is not enough, it can be paid directly by the cash of the day () 2. When the fixed assets are depreciated, the fixed assets in the month will not affect the amount of depreciation in the month () 3, cash discount, that is, commercial discount, is the financial cost incurred by enterprises in order to return funds as soon as possible () 4, when prices rise, according to the principle of conservatism, enterprises should adopt the first in first out method () 5, when the market interest rate is lower than the coupon rate, bonds should be issued at a premium () 6, the bank balance adjustment sheet is used to check whether there is any error in the account of the enterprise and the bank, and can not be used as the basis for accounting () 7. The natural loss of the fixed assets due to the use or the influence of natural forces is called invisible loss () 8, in the process of raising capital, the enterprise shall not exceed the registered capital of the enterprise to absorb the intangible assets of the investors 30% () 9, the permanent difference is due to the difference between revenue and expenditure determined by accounting and taxation when calculating revenue, the difference occurs in this period, and then turns back in the next period () 10, the main business income and other business income division is not absolute, the main business income of an enterprise may be other business subsidiary business income () 11. The inventory of enterprises refers to the materials and materials that are actually stored in the enterprise warehouse on the date of inventory 12, accounts receivable and prepayments are all claims of enterprises, both of which are caused by sales 13, in the period of expansion of loan, a