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1、2010年4月自考基础会计模拟试题1（April 2010 self taught basic accounting simulation test questions 1）In April 2010, the basic accounting simulation test 1.txt, if you dont understand, say, if you understand, smile, dont say. Greed is the real poverty, satisfaction is the most real wealth. Humor is a person want t
2、o cry and laugh. From April 2010 the basic accounting simulation questions and answers 1This article reprinted from the free test network: http:/A single choice (the title of 20 items, each item of 1 points, a total of 20 points)In the four option of each item listed in only one is in line with the
3、requirements of the subject, please fill in the code in question after the brackets. The wrong choice or not, choose no points.1. vouchers are divided into single and double entry voucher voucher is based on ().A. source of evidenceAccording to the B. documents filled in the wayC. according to the p
4、rocedure and use voucher filingD. the content of the economic transactions recorded by the voucher2. accounting personnel in the process of verifying the original documents, for the incomplete formalities of the original certificate, according to the provisions should be ().A. withhold original cert
5、ificateB. refused to executeC. reflects to higher authoritiesD. return to issue unit, request to go through formalities3. general ledger, cash day book and bank deposit journal applicable form of appearance is ().A. subscription bookB. loose leaf bookC. card type account bookD. loose leaf book or ca
6、rd type account bookAccording to the 4. books of the use of classification, rented fixed assets register (to).A. ledger booksB. JournalC. subsidiary ledgerD. reference bookThe following 5. cases, do not belong to the regular comprehensive inventory (is).A. replace the cashier inventory of cash bank
7、depositsB. replaced the storekeeper for inventory of the property in the custody of theComprehensive inventory before final accounts of C.The D. unit is mainly responsible for the work of the transferred property inventory6. the balance sheet, the assets of the project are arranged according to the
8、().Importance of A.B. fluidityC. usefulnessD. randomness7. the following items in the balance sheet items cannot be directly filled out according to the balance of the ledger.A. paid in capitalB. Monetary FundC. surplus reserveD. short term borrowing8. can be used as the general ledger accounts are
9、based on ().A. original certificateB. accounting voucherC. cumulative certificateD. bookkeeping voucher9. on the internal system of job responsibility accounting department, the following statements are correct ().A. can be a gang, a gang of people or the people of a gangB. must implement the intern
10、al principle, or expressed as money, record, in charge of the systemReasonable division of C. accounting personnel, try to draw a small accounting unit, narrow accounting entityD. accounting personnels job should have planned conversion10. the following work, does not belong to the accounting person
11、nel responsibilities is ().A. accountingB. carry out accounting supervisionC. make economic plan and business planD. budget and financial plan and assessment, analysis of its implementation11. according to the current accounting standards, accounting based enterprises (is).A. cash basis systemB. acc
12、rual basisC. physical inventory systemD. perpetual inventory system12. in the debit credit, debit (said).The increase of A. assets and the decrease of liabilitiesIncrease in B. liabilities and decrease in assetsIncrease in C. income and decrease in debtIncrease in D. profits and owners equity13. in
13、the actual work, the general accounting entries (fill in).A. original certificateB. accounting voucherC. account bookD. account14. in accordance with the rules of parallel registration, the same economic business shall be recorded according to the relevant accounting documents after verification.A.
14、belongs to the general ledger and Sub LedgerB. summary vouchers and related accountsC. relevant general ledgerD. each subsidiary ledgerAt the end of 15., the total amount of expenses account debit (to).A. production cost account debitB.Debit of profit distribution accountC. management expense accoun
15、t debitD. debit of the current profit account16. the following, belong to reconciliation is ().A. bank accounts with the bank to checkB. bank accounts and bank deposit check ledgerC. bank accounts and bank payment voucher checkD. bank accounts and bank reconciliation check17. in general, units cance
16、l, merger or membership change, (to).A. comprehensive inventoryB. local inventoryC. physical inventoryD. periodic inventory18. in December 1st, the owners equity was 10 million yuan, and net profit was 2 million yuan in December. The surplus surplus was 200 thousand yuan, and the profit was distribu
17、ted to 500 thousand yuan. The owners equity of the enterprise in December 31st is ().A.1 1 million 300 thousand yuanB.1 1 million 500 thousand yuanC.1 2 million yuanD.1 2 million 200 thousand yuan19. enterprises and bank check bank balance if there are pending items, should prepare ().A. current acc
18、ount statementB. real account statementC. bank balance adjustment sheetD. CDs20. in the double entry bookkeeping accounts, which side note increases, which side note reduction depends on ().Format of A. accountStructure of B. accountThe use of C. accountsThe nature of D. accountsTwo, multiple-choice
19、 questions (the big topic 10 items, each item of 2 points, a total of 20 points)In five options each item listed in the two to five options is in line with the requirements of the subject, please put the correct option before the letters in brackets after the title. Multiselect, choose less, wrong o
20、r not choose no points.The following 21. vouchers, can not attach original documents (a).A. general bookkeeping voucherB. single entry certificateC. double entry voucherD. corrects false account vouchersE. check account voucher22. general ledger accounts (basis).A. accounting voucherB. summary accou
21、nt voucherC. subject summary tableD. bookkeeping voucherE. bank statement23. if the debit balance of the following accounts is filled and the items in the balance sheet are filled, the - number is ().A. payable to staff and workersB. advance paymentC. accounts payableD. accounts receivableE. should
22、pay taxes and fees24. accounting vouchers accounting procedure has the advantages of ().A. can fully reflect the business sequence of eventsB. accounts processing program is relatively simpleC. is beneficial to trial balanceD. application of the accounting subjects, for accounting and consultingE. a
23、pplies to large economic units25. the organization of accounting work includes the following content ().Establishment of A. accounting institutionsB. accounting staffingDetermination of the responsibilities and authority of C. AccountantsThe formulation and implementation of D. accounting regulation
24、s and systemsE. economic plan and business plan formulation26. accounting voucher filing according to ().A. payment voucherB. receiptC. original certificateD. original voucher summary tableE. reference book data27. the following expenses, expenses for the period are belong to ().A. manufacturing exp
25、ensesB. sales expensesC. management feeD. depreciation expenseE. financial expensesThe same 28. various accounting processing procedure is ().A. according to the records of accounting statements of general ledger and subsidiary ledgerB. register all kinds of subsidiary ledger according to accounting
26、 voucherAccording to the general ledger vouchers by C.D. vouchersE. according to the original vouchers summary of original documents (summary vouchers)The 29. set of accounts must follow the principle of (with).A. importance principleB. clarity principleC. relevance principleD. practicability princi
27、pleRE. unification principle30. according to the accounting law, the main responsibility of accounting personnel (a).A. accountingB. carry out accounting supervisionC. proposed the specific measures of the unit for handling accounting affairsD.Participate in the formulation of economic plans and bus
28、iness plans; prepare budgets and financial plans, and assess and analyze their implementationE. handle other accounting mattersThree, explain the problem (the title noun 5 items, each item of 2 points, a total of 10 points)31. parallel registrationSummary table of 32. subjects33. balance sheet34. ow
29、ners equity35. outstanding accountFour, short answer questions (the big topic 2 items, each item of 5 points, a total of 10 points)36. what is property inventory? What is the significance of property inventory?37. what is double entry bookkeeping? Compared with the single entry system, what are the
30、advantages of double entry bookkeeping?Five, business math (the big topic 2 items, 38 items 30; 39: 10; a total of 40 points)38. according to the company October, the economic business accounting entries.(1) received the national enterprises to invest 250000 yuan, the money in the bank.(2) the value
31、 of the equipment recognized by the company is 48000 yuan when it receives a new equipment invested by a company.(3) enterprises have borrowed 50000 yuan from the bank, a period of 3 months, the loan in the bank.(4) warehouse materials issued a total of 60500 yuan, of which the product production co
32、nsumption of 58000 yuan, the workshop generally consumes 1700 yuan, administrative departments use 800 yuan.(5) bank deposits to a company to purchase materials in advance payment of 17600 yuan.(6) administrative departments in cash to buy office supplies a value of 280 yuan.(7) using the bank depos
33、it to pay the monthly electricity fee of 24000 yuan, of which the production of products consumed 16000 yuan, workshop lighting 3000 yuan, administrative departments lighting consumption of 5000 yuan.(8) the depreciation of fixed assets in this month, including the production workshop with fixed ass
34、ets of 1600 yuan, administrative departments with fixed assets of 1200 yuan, a total of 2800 yuan.(9) this month to calculate accrued interest on short-term borrowings of 750 yuan.(10) settlement of staff salaries payable this month. Among them, the production workers pay 6000 yuan, workshop managem
35、ent staff salary 500 yuan, administrative staff salary 700 yuan.(11) at the end of the month, the cost of manufacturing transfer happening this month.(12) at the beginning of the month in product cost 2200 yuan, in the end product 1800 yuan, calculated and transferred this month completed storage co
36、sts of finished goods.(13) a loss of equipment, the original price 3000 yuan, has depreciated 1200 yuan; approval for operating expenses.(14) approved by the 1400 yuan cash surplus node turntable.(15) to a company payment issued 500 products, price 80 yuan.39. calculate and fill in the figures in th
37、e brackets in the balance sheet according to the balance of the general ledger and subsidiary ledger of the Dahua Company in December 31, 2009.Dahua Company December 31, 2007 partial account balance unit: total ledger account, subsidiary ledger account, loan or loan balanceRaw materials borrow 62000
38、Borrow goods in transit 3200Production cost by 6000Inventory of goods by 25000Accounts receivable - a companyB company borrowingborrowLoan 200030001000Accounts payable - C CompanyDing company loanloanBorrow 320047001500Advance paymentBorrow 14001400The profit distribution of the undistributed profit
39、s of credit loan 2600026000Dividends payable 15000Accounts receivable - ugly companyYin - company loansborrowloan13001 2002500Balance sheetCompilation unit: Dahua Company December 31, 2009 unit: the end of the period, the liabilities and the end of the owners equityCurrent assets:Monetary FundTransa
40、ctional financial assetsAccounts receivableAdvance paymentStockTotal current assetsLong-term investment：Long-term debt investmentsTotal long-term investmentFixed assets:fixed assetsTotal fixed assets 290024000()()()()2100021000102000102000 current liabilities:Short term loanAccounts payablePre recei
41、vable accountDividends payableTotal Current LiabilitiesLong term liabilities:Long term loanTotal long-term liabilitiesOwners equity:Paid in capitalSurplus reserveUndistributed profitTotal owners equity of 35000()()()()25000250001400004000()()Total assets equity total liabilities and owners () ()Refe
42、rence answerFirst, single choice questions1.B according to the analytical accounting voucher voucher filing method can be divided into single and double entry bookkeeping vouchers vouchers.2.D analysis in the process of checking the original certificate, the original certificate should be returned t
43、o the issuing unit for the incomplete formalities.3.A analytical bound book is applicable to the general ledger, cash journal and bank deposit journal.4.D analysis the books can be divided into chronological books, classified books and reference books according to their purposes, and the registered
44、permanent assets registration book belongs to the reference book.5.D analysis the unit principal responsible for the work out of the property inventory, according to the scope of the inventory is a comprehensive inventory, according to the inventory time is divided into non regular inventory.6.B ana
45、lysis of the balance sheet, the assets of the project according to their liquidity arrangement.7.B analysis monetary fund items, according to the inventory cash, bank deposits and other monetary funds account debit balance total number of columns.8.B analysis accumulated vouchers and accounting vouchers are original documents, and the original vouchers can not be used as the basis of the general ledger.9.C analysis reasonable division of accounting personnel, as far as possible to delimit small accounting units, reduce the accounting body does not meet the requirements of the accounting depar