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1、会计实务试题（Accounting practice questions）Accounting practice questions.Txt12 missing is a poem to let you in ordinary days to read out the rhythm; missing is a shower, let you dry up the moist days; missing is a sun, so that your days of gloomy clear up. 1. the cash shortage found to be identified shoul
2、d be calculated through () account.A. other receivablesB. other payablesC. out of business expensesD. disposal of property damageanswer: Danalysis the cash shortage found to be identified should be calculated through the account of the property to be disposed of.2. three column cash bookkeeping ().A
3、. can set up two accounts for income and expenditure respectivelyB. should be consecutively numbered on the account pageC. sets the column according to the corresponding account of cash revenue and expenditureMore than D. is not correctanswer: BThe three cash journal, should be numbered consecutivel
4、y in the account page; you can set up the income and expenditure of the two accounts, set up according to the corresponding account cash balance column is cash journal, instead of three cash journal.3. in order to balance of payments and balances to reflect and supervise cash, enterprises should set
5、 up () account for general ledger accounting.A. cash.B. reserve fundC. bank depositsD. monetary fundanswer: AThe balance of payments and balances in order to reflect and supervise cash, enterprises should set up a cash accounts for the total classification accounting.4. if there is foreign currency
6、in the receipts and disbursements of the enterprise, ().A. set up foreign currency cash account under cash account for accountingB. sets up the foreign currency cash account to carry on the general classification accountingC. needs no special accountingD. sets foreign currency reserve fund account f
7、or general classification accountinganswer: AAbstract if there is foreign currency in the cash of the enterprise, the foreign currency cash account should be set up under the cash account.5. cash income does not include ().A. sales income of bank draft transfer settlementCash receipts from B. sales
8、of goodsC. income from providing servicesD. the excess money returned by business travelers for reimbursement of travel expensesanswer: Aanalysis the sales income of bank draft transfer settlement does not involve cash, so it is not included in the cash income.6. the following must not belong to the
9、 original receipts of cash receipts.A. commercial billB. invoiceC. non operating receiptD. internal receiptanswer: AThe related cash income invoices, non operating receipt and receipt are likely to become the original voucher of cash income, only commercial bills do not involve cash income, may not
10、be the original voucher of cash income.7. enterprises withdraw cash from banks, should ().A. debit cashB. debit bank depositsC. debit reserve fundD. credited cash.answer: AAbstract: when enterprises withdraw cash from banks, they should debit cash and credited bank deposits.8. the enterprise takes b
11、ack 500 yuan of cash owed by a company.A. debit cashB. credited cash.C. debit bank depositsD. credited bank depositsanswer: Aanalysis the enterprise takes back 500 yuan of cash owed by a company, and should debit cash and credited accounts receivable.9. the loan of the enterprise to recover the work
12、ers return should be paid.A. debit cashB. credited cash.C. debit reserve fundD. credited reserve fundanswer: Aanalysis when the enterprise returns the loan which is returned by the employee, it should debit cash and credited other receivable.10. after the verification of the shortage of cash, the re
13、ason is unknown.A. debit management expenseB. credited management feesC. debit out of business expensesD. credits out of business expensesanswer: Aanalysis if the reason for the shortage of cash is unknown, the management fee should be debited and credited to the loss of the property to be disposed
14、of.11. after the verification of the cash overflow, the reason is unknown.A. debit out of business incomeB. credited non operating income.C. debit out of business expensesD. credits out of business expensesanswer: Banalysis when the cause of the excess cash check is unknown, it should debit the disp
15、osal of property damage, and credited out of business income.12. enterprises with foreign currency receipts and payments business should ().A. only RMB, cash on accountB. only set foreign currency cash day bookC. has a variety of foreign currency, converted into a foreign currency, set cash day book
16、D. set cash daily bookkeeping according to RMB cash and foreign currency cashanswer: Danalysis enterprises with foreign currency receipts and payments business should set cash daily bookkeeping according to RMB cash and foreign currency cash.13. the cash overflow found to be ascertained shall be acc
17、ounted through () account.A. other receivablesB. other payablesC. out of business incomeD. disposal of property damageanswer: Danalysis the cash overflow found to be identified should be calculated through the accounts of the payable property damage.14. multi column cash daily bookkeeping ().There i
18、s no specific format for A.B. must balance revenue and expenditure in the same accountC. must set up two accounts for income and expenditure respectivelyMore than D. is not correctanswer: Aanalysis there is no specific format for the multi column diary, which can balance the income and expenditure i
19、n the same account, and also set up two accounts for income and expenditure.15. a enterprise implements quota imprest system to general affairs department. The General Accounting Department reserves the relevant vouchers to the accounting department for reimbursement, and the accounting department m
20、akes up the quota in cash.A. debit other receivables - reserve fundB. credited other receivables - reserve fundC. debit cashD. credited cash.answer: Danalysis the general account department reserves the relevant vouchers to reimburse the accounting department, and the accounting department makes up
21、the quota with cash, and the management fee should be debited and credited to the cash.16. a enterprise implements quota imprest system to general affairs department. Department of general affairs first letter, (should).A. debit cashB. debit other receivables - reserve fundC. credited other receivab
22、les - reserve fundD. credited other payable - reserve fundanswer: BThe Department of general affairs: first payment, shall debit the other receivables, cash, cash and credit.17. cash is managed by ().A. cashierB. Accounting ExecutiveC. chief accountantPerson in charge of D. unitanswer: Aanalysis in
23、the unit, cash is managed by the cashier.18. for the enterprises that implement the imprest system, the accounting treatment should be carried out.A. can only set up other receivables - reserve funds for accountingB. can only set imprest fund account calculationC. can set up other receivable imprest
24、 fund for accounting, and set up imprest fund account calculationD. can set the imprest account accounting cash accountanswer: Canalysis for the enterprises that implement imprest system, the accounts receivable can be set up with other receivables and reserve funds,You can also set the imprest acco
25、unt accounting.19. enterprises send cash to banks, should ().A. debit cashB. credited cash.C. credited reserve fundD. debit reserve fundanswer: Banalysis when enterprises send cash to banks, they should debit bank deposits and credit cash.20. enterprises should pay their salaries.A. debit cashB. cre
26、dited cash.C. debit bank depositsD. credits payable wagesanswer: Banalysis enterprises pay wages, should debit PAYABLE wages, credited cash.21. the enterprise purchases the office articles with cash, then should ().A. debit cashB. credited cash.C. debit bank depositsD. credited bank depositsanswer:
27、Banalysis when the enterprise purchases a set of office articles with cash, it should debit the management fee and credit the cash.22. () cannot be the original voucher of cash disbursement.A. loan receiptB. payrollC. reimbursement formD. commercial acceptance draftanswer: Danalysis commercial accep
28、tance draft for transfer settlement, does not involve cash disbursements, so it can not become the original voucher of cash disbursements.23. () cash expenditure not belonging to the unit.A. pay wages to employees in this unitB. pays individual labor remunerationC. buys machines worth 5000 yuanD. pa
29、ys the reserve funds to the relevant departments within the unitanswer: Canalysis the machine that buys 5000 yuan is beyond the scope of cash use, and can only be settled by transferring cash expenditures not belonging to the unit.24. enterprises receive a package deposit paid by a store, should ().
30、A. debit reserve fundB. credited reserve fundC. credited cash.D. debit cashanswer: Danalysis when the enterprise receives the deposit deposit from a store, it should debit cash and credited other payable.25. when checking the cash in stock, it is found that the number of stocks is greater than the b
31、alance of the book, and the reason should be found out.A. credited cash.B. debit pending disposal of property damageC. credits pending disposal of property damageD. credits other payablesanswer: Canalysis when the amount of cash stock is greater than the balance of the book, the reason is to be debi
32、ted to cash and credited to the loss of the property to be treated.26. enterprises should set up a cash (by) according to the order of daily business register.A. SupervisorB. cashierC. accounting personnelD. Manageranswer: Banalysis cash account book is registered by cashier.27. in the following ite
33、ms, the use of cash is not allowedA. acquisition of waste materials to individualsB. pays individual labor remunerationC. travel by travel expensesPurchase of fixed assets by D.answer: Danalysis the purchase of fixed assets is not within the scope of cash use stipulated in the Interim Provisions of
34、cash management.28. Provisional Regulations on cash management are issued by ().A. State CouncilB. peoples Bank of ChinaC. National Peoples CongressD. Ministry of Financeanswer: Aanalysis Interim Provisions on cash management shall be issued by the state council.29. () is the most powerful monetary
35、fund of enterprise liquidity.A. deposit in L / CB. cashC. deposits outside the cityD. bank draft depositanswer: Banalysis cash is the most powerful monetary fund of enterprise liquidity.30. the starting point of cash settlement is () yuan.A.500B.5000C.100D.1000answer: Dresolution the starting point
36、of cash settlement is 1000 yuan.31., the economic exchanges between the opening accounts, in addition to the provisions of the scope of cash can be used, should be (through) transfer settlement.A. peoples Bank of ChinaB. bankC. financial companyD. policy bankanswer: Banalysis the economic exchanges
37、between the opening units should be transferred and settled through the Bank of account, unless the cash can be used in accordance with the prescribed scope.32. an open bank shall, according to the actual needs of the account opening unit, check the cash limit required for the daily expenditure of t
38、he opening unit.A.3 - 5 daysB.5 - 10 daysC.3 - 10 daysD.3 - 6 daysanswer: Aanalysis the bank should check the cash limit required by the unit for 3 to 5 days daily sporadic expenses according to the actual needs of the opening unit.33. for the remote areas and inaccessible areas of the account unit,
39、 its inventory cash limit may be more than 5 days, but not more than (days) sporadic daily expenses.A.15 daysB.10 daysC.20 daysD.25 daysanswer: Aanalysis for the remote areas and inaccessible areas of the account unit, its inventory cash limit may be more than 5 days, but not more than 15 days of sp
40、oradic daily expenses.34. the cash income of the account opening unit should be sent to the bank on the same day, and the delivery date is determined by the time when the deposit is really difficult.A. peoples Bank of ChinaPerson in charge of B. unitC. bankD. heads of accounting institutionsanswer:
41、Canalysis the cash income of the account opening unit should be sent to the bank on the same day, and it is difficult to deposit the deposit on the same day, and the deposit bank will determine the delivery time.35. accounts in principle cannot zuozhi cash, because of special circumstances need to s
42、pend cash, shall be submitted to the examination and approval ().A. peoples Bank of ChinaPerson in charge of B. unitC. bankD. heads of accounting institutionsanswer: CThe account unit: principle cant zuozhi cash, because of special circumstances need to spend cash, shall be submitted to the examinat
43、ion and approval of the bank.36. if the account holder withdraws cash from the bank within the stipulated cash use scope, it shall specify the use, and shall be signed and sealed by the bank, and shall pay the cash after the examination of the bank.Person in charge of A. unitB. accounting department
44、 headsC. cashierD. internal auditorsanswer: BThe account unit: use cash from the bank within the scope stipulated in cash shall specify the purposes by the accounting department of the person in charge signature, the bank examination, pay cash.37. the depositor opens a bank and implements the system
45、 of opening an account permit by the local branch of the peoples Bank of china.A. basic deposit accountB. general deposit accountC. temporary deposit accountD. special deposit accountanswer: Aanalysis the depositor opens the basic deposit account in the bank, and implements the system of opening the account opening permit by the local branch of the peoples Bank of china.38. when the enterprise withdraws the cash from the bank within the p