中级财务会计A卷复习资料
中级财务会计复习资料
中级财务会计复习资料《中级财务会计》课程复习资料一、判断题：1.企业对其账面上的固定资产均拥有其所有权。
[ ] 2.企业折价购入债券的折价是企业因以后少得利息而预先得到的补偿。
[ ] 3.短期借款账户核算其本金与利息，长期借款账户核算其本金。
[ ] 4.出借包装物应摊销的成本应计入其他业务成本。
[ ] 5.企业在计提固定资产折旧时，当月减少的固定资产当月提取折旧。
[ ] 6.长期债券无论按什么价格发行，其到期偿还本息的账务处理是完全一样的。
[ ] 7.企业为取得固定资产而发生的借款费用均计入固定资产价值。
[ ] 8.存货范围的确认应以企业对其是否拥有法定所有权为依据。
[ ] 9.收到交易性金融资产持有期间的股利应贷记投资收益。
[ ] 10.企业确认可供出售金融资产时所发生的交易费用应计入当期损益。
[ ] 11.我国财务会计规范的最高层次是会计准则。
[ ] 12.对于一项财产，只有企业拥有其所有权，才能作为该企业的资产予以确认。
[ ] 13.应收账款和预付账款都是企业的短期性债权，因此，预付账款不多的企业，可以不设“预付账款”科目，而将预付的款项计入应收账款科目核算。
[ ] 14.长期股权投资采取成本法或权益法，收到受资企业的股利均应贷记“投资收益”。
[ ] 15.企业已计提减值准备的固定资产，不再计提折旧。
[ ] 16.通过本企业“固定资产”科目核算的固定资产，其所有权均归属本企业。
[ ] 17．“本年利润”账户3月31日余额50万元，表明该企业3月份获利50万元。
[ ] 18.债务人的债务重组收益计入“营业外收入——债务重组收益”科目。
[ ] 19.企业在确认商品销售收入后发生的销售折让，应在实际发生时计入财务费用。
[ ] 20.企业取得交易性金融资产时实际支付的全部价款均应作为该投资的成本。
[ ] 21.有限责任公司在增资扩股时，新加入的投资者缴纳的出资额大于其按约定比例接受的其在注册资本中所占的份额的部分，应计入“资本公积“账户。
《中级财务会计学》(一)A卷试题与解答
中级财务会计（一）（ A 卷）课程名称：中级财务会计（一）适用学期：第二学期适用专业：财务管理适用层次：15小题，每小题2分，共30分。
每小题备选答案中，只有一个符合题意的正确答案。
多选、错选、不选均不得分。
）1、会计核算上将以融资租赁方式租入的资产视为企业的资产所反映的会计信息质量要求的是（）A.实质重于形式B.谨慎性C.相关性D.及时性2.某企业采用计划成本法进行材料的日常核算。
月初结存材料的计划成本为80万元，成本差异为超支20万元。
当月购入材料一批，实际成本为110万元，计划成本为120万元。
当月领用材料的计划成本为100万元，当月领用材料应负担的材料成本差异为（）万元。
A.超支5B.节约5C.超支15D.节约153、某企业采用成本与可变现净值孰低法对存货进行期末计价，成本与可变现净值按单项存货进行比较，2002年12月31日，甲、乙、丙三种存货的成本与可变现净值分别为：甲存货成本10万元，可变现净值8万元；乙存货成本12万元，可变现净值15万元；丙存货成本18万元，可变现净值15万元。
甲、乙、丙三种存货已计提的跌价准备分别为1万元、2万元、1.5万元.假定该企业只有这三种存货,2002年12月31日应补提的存货跌价准备总额为（）万元.A. －0.5B. 0.5C. 2D. 54、某企业为增值税一般纳税企业,适用的增值税税率为17%,适用的消费税税率为10%.该企业委托其他单位(增值税一般纳税企业)加工一批属于应税消费品的原材料(非金银首饰),该批委托加工原材料收回后用于继续生产应税消费品.发出材料的成本为180万元,支付的不含增值税的加工费为90万元,支付的增值税为15.3万元.该批原料已加工完成并验收成本为（）万元.A.270B.280C.300D.315.35、某工业企业为增值税小规模纳税人,原材料采用计划成本核算,A材料计划成本每吨为20元.本期购进A材料6000吨,收到的增值税专用发票上注明的价款总额为102000元,增值税额为17340元.另发生运杂费用1400元,途中保险费用359元.原材料运抵企业后验收入库原材料5995吨,运输途中合理损耗5吨.购进A材料发生的成本差异(超支)为（）元.A.1099B.1199C.16141D.162416、某企业赊销商品一批,标价20000元,商业折扣10%,增值税税率为17%,现金折扣条件为2/10,1/20,n/30.企业销售商品时代垫运费400元,若企业按总价法核算,则应收账款的入账金额是（）元.A.21060B.20000C.21460D.234007、某投资企业于2007年1月1日取得对联营企业30%的股权,取得投资时被投资单位的固定资产公允价值为600万元,账面价值为300万元,固定资产的预计使用年限为10年,净残值为零,按照直线法计提折旧.被投资单位2007年度利润表中净利润为1000万元.不考虑所得税和其他因素的影响,投资企业按权益法核算2007年应确认的投资收益为（）万元.A. 300B.291C.309D. 2108、甲公司和乙公司同为A集团的子公司,2007年6月1日,甲公司以银行存款1450万元取得乙公司所有者权益的80%,同日乙公司所有者权益的账面价值为2000万元,可辩认净资产公允价值为2200万元.2007年6月1日,长期股权投资的入账价值为（）万元.A.1600B.1760C.1450D.20009、甲企业2007年1月1日,以银行存款购入乙公司10%的股份,并准备长期持有,采用成本法核算.乙公司于2007年5月2日宣告分派2006年度的现金股利100000元.2007年乙公司实现净利润400000元,2008年5月1日乙公司宣告分派2007年现金股利200000元.甲公司2008年确认应收股利时应确认的投资收益为（）元.A.30000B.20000C.40000D.010、某企业2010年6月20日自行建造的一条生产线投入使用,该生产线建造成本为740万元,预计使年限为5年,预计净残值为20万元.在采用年数总和法计提折旧的情况下,2011年该设备应计提的折旧额为（）万元.A.192B.216C.120D.24011、在建工程项目达到预定可使用状态前,试生产产品对外出售取得的收入应（）.A.冲减工程成本B.计入营业外收入C.冲减营业外支出D.计入其他业务收入12、某企业采用先进先出法计算发出材料的成本。
中级财务会计复习资料一
中级财务会计复习资料一一、单项选择题(从下列每小题的四个选项中，选择一个正确的，将其顺序号填入题后的括号内，每小题2分，共20分)1、A公司按应收账款余额的10%计提坏账准备。
20XX年末，公司应收账款期末余额为400 000元元，年末调账前“坏账准备”账户有借方余额2 000元。
则20XX年末A公司应提取的坏账准备金额为( )。
A. 42 000元B. 40 200元C. 40 000元D. 38 000元2、下列各项中，不通过“其他货币资金”账户核算的是( )。
A.银行汇票存款B.备用金C.信用卡存款D.信用保证金存款3、下列各项业务发生后，能引起企业所有者权益总额发生变动的是( )。
A.分配现金股利B.盈余公积转增资本金C.提取法定盈余公积D.提取任意盈余公积4、资产负债表日可供出售金融资产的公允价值高于账面价值的差额，应计入( )。
A.投资收益B.资本公积C.公允价值变动损益D.营业外收入5、乙企业购入普通股4 000股作为交易性金融资产核算和管理，每股面值1元、每股买价5.50元，其中包括已宣告分派但尚未支付的现金股利每股0.50元；另外支付佣金4 000元，该交易性金融资产的入账价值应为( )。
A. 20 000元B. 22 000元C. 24 000元 C. 26 000元6、企业(一般纳税人)经营业务发生的下列税金支出中，与其损益无关的是( )。
A.印花税B.增值税C.营业税D.城市维护建设税7、20XX年1月5日A公司购入B公司10 000股普通股作为长期股权投资，占B公司普通股的10%，每股买价5元，其中包括已宣告分派但尚未支付的现金股利0.4元。
当年B 公司实现净利润400 000元，宣告分派现金股利200 000元。
采用成本法核算，A公司当年的投资收益应为( )。
A. 50 000元B. 40 000元C. 20 000元D. 10 000元8、企业偿还的长期借款利息，在现金流量表中应填列的项目是( )。
中级财务会计复习资料.doc
中级财务会计复习资料Documents from the network, I collected, finishing, and if there are omissions, errors, but also please correct me!Intermediate financial accounting review materialsFirst, individual choice:1.Which of the following does not fall into the general principle of accounting in our country?A,substance is more important than form B, continuous operation, C, objectivity, D, importance2,in accordance with the relevant provisions of the cash management system, the following expenditures should not be paidin cash;()A,pay worker salary 35000 yuan B, pay commodity price 5000 yuanC,pay medical expenses 1000 yuan D, buy office supplies 500 yuanAt the end of 3, the enterprise checkout, no account balance isA, annual profit B, prepaid expenses, C, profit distribution,D,production costs4, use enterprise according to the provisions of the statutory common welfare fund isA, B, C to make up for the loss of capital, collective welfarefacilities in D, the distribution of dividends5 the time limit for payment of commercial drafts shall be agreed upon by both parties, but shall not exceed () monthsA, 3 B, 6 C, 9 D, 126,the enterprises that have prepared the bad debts have been confirmed and cancelled as the bad debts, and the receivable shall be paid back laterA,debit the bank account, and credited the management expense accountB,debit the accounts receivable, and credited the bad debt reserve accountC,debit the bank account, and credited the accounts receivableD,B, and C7,the rapid depreciation method of fixed assets will enable enterprises during the acceleration periodA, profits decreased by B, profits increasedC, profit is not affected, D, A or B8,the cause of the receivable account is ()A, B, C. & D. are sold on credit9,the following items do not belong to "payable welfare benefits”, accounting content is ()A, from the cost of welfare benefits extracted B, workers living difficulties subsidiesC, welfare benefits extracted from the net profit, D, pay the wages of staff bathroom managers10,the enterprise short-term investment valuation by lower cost and market price method, in June 30, 2000 ''short-term investment depreciation, prepare a A stock" account credit balance 600 yuanIn December 31, 2000, the cost of A shares was 6500 yuan, the market price was 5000 yuan; in June 2001, 30 ID, the cost of A shares did not change, the market price was 5500 yuanAccording to the above information, June 2001, 30, the enterprise should be A shares ()A,plan to invest in short-term investments, depreciation of 1000 yuanB,plan to invest in short-term investments, depreciation of 500 yuanC,plan to invest in short-term investments, depreciation of1500 yuanD,write down short-term investment depreciation 500 yuan11,the total amount of investment contributed by the enterpriseto the intangible assets of investors shall not exceed that of the enterprise，s registered capitalA, 30%B, 25%C, 20%D, 10%12, D companies to accept A company put into a device, theoriginal price of 50000 yuan, net book value of 30000 yuan, the assessment price of 35000 yuanWhen the D company accepts the equipment investment, the amount of the "paid in capital" account is ()A, 30000 yuan, B, 35000 yuanC, 50000 yuan, D, 20000 yuan13,during the period when prices continue to rise, the minimum method of inventory valuation for the enterprise's current profits is:()A, LIFO, B, first in first outC, weighted average method, D and individual valuation method14,according to the "income" standards, the following business should be recognized as the company，s main business income ofthe yearA, December 25th sales of a batch of products, the price of 1million yuanOn the same day, receipt of the same amount from the purchasing unit and a commercial bill due by 3 monthsA batch of excess materials sold forB and May 20th, received at $200 thousand and deposited in the bankC,September 30th sales of a batch of products, the price of 150 thousand yuanHowever, the financial condition of the purchasing unit has deteriorated considerably, and the possibility of recovery is very smallD,December 30th issue a batch of goods, the price of 500 thousand yuan, commissioned by the C Company consignment15 the following items of cash outflows belonging to investment activities are ()A, cash received from maturity of bonds, B, and cash paid for bond repaymentC, the cash paid for the purchase of bonds, D, the cash received from the issue of bonds16.Requirements for the preparation of accounting statements includeA, digital reality, content integrity, B, accurate and timely submissionC, easy to understand, D, A and B17,the following shall not be included in the management fee is 0A, business entertainment, B, retiree salariesC, enterprise organization expenses allowance for bad debts, confirm D amortization18 the following items which are not in stock are ()A, engineering materials, B, issued inventory for exhibitionC, consignment commodity D, installment merchandise19,an enterprise accounts receivable balance percentage method of accounting for bad debts, 2002 annual accounts receivable 56000 yuan, bad debt extraction rate of 5%, enterprise extract bad debt preparation before bad debt preparation account has credit balance 1000 yuanThe amount of bad debts payable by the enterprise in 2002 shall be RMB yuan (RMB)A, 3800 B, 1800 C, 2800 D, 480020, a commodity transaction price of 1000 yuan, the conditionsfor 〃2/10, 1/20, N/30〃，and if the payment in tenth days, theamount required to pay () yuanA,980 B, 990 C, 1000 D, 105021,material procurement reasonable loss on the way should be includedA, management fee B, compensation by transportation departmentC, material procurement costs, D, non operating expenses22,Determine the quantity of ending inventory by inventory and then calculate the quantity of inventory issued in this period. This method is called ()A, perpetual inventory system, B, physical inventory systemC, accrual basis D, cash basis system23,the enterprise purchases the stock investment, the actual payment price included in the declaration has not yet received cash dividends should be credited to () accountA, short-term investment, B, long-term equity investmentC, investment income D, dividends receivable24.The liquidation expenses for the sale of fixed assets shall be included in () accountsA, management fees, B, liquidation of fixed assetsC, non operating expenses, D and other business expenses25,when the enterprise finance leases the fixed assets, when the delivery uses, should ()A, for future reference registration, B, included in fixed assetsC, included in other long-term assets D, included in long-term prepaid expenses26,The intangible assets that cannot be priced separately in the following assets are ()A, patent, B, trademark rightC, land use rights, D, goodwill27,when one party has the voting capital of the other party, it may be deemed to have a significant impact on the other partyA, 50% B, more than 10% to 60% C, more than 20% to 50% D, lessthan 20%28,the following types of payment for collection withacceptance settlement is ()A, product processing fee, B, and goods sold on commissionC, the amount of money to be sold, D, and money arising from the trade of goods29,in the use of inventory of "cost and net realizable value of the lower law”, when the net realizable value of the inventory is lower than the cost, with () method of ending inventory cost minimumA, individual comparison method, B and classification comparison methodC, total comparison, D, and three methods are possible30,The following items are within the scope of packingA, disposable packaging, B, packaging for storageC, the packaging for the manufacture of goods for sale, D, and packages for rental units31,in the amount of money under the accounting methodThe "inventory" account reflects the goodsA B, the purchase price and actual priceC, price D, planned price32,during the period of rising pricesAdopt () valuationWill make the minimum profit of the yearA, first in first out, B, individual pricingC, last in first out method, D and weighted average method33,the long-term interest income of a long-term bond investment purchased by an enterprise is equal to ()A, accruals + premium amortization, B, accruals, premium amortizationC, accruals + discount amortization D, accruals amortization34,in the long-term equity investment under the equity lawAmong the following items of the investment enterprise, the book value of the long-term equity investment of the investment enterprise and the ''investment income" are reducedA, loss of B, foreign donated assetsC, asset assessment, impairment of D, dividend distribution to investors35,the following does not constitute the cost of short-term investment is ()A the cash dividend declared but not yet included in the purchase price of the sharesB,the price paid for the purchase of sharesC,the fee paid for the purchase of sharesD fee for the purchase of bonds36,for one-time use of inventory, packaging items should be accounted for in () accountsA, materials in transit, B, material purchasingC, raw materials, D, packagingIn 37, during the long term debt liquidation expenses, shall be credited toA, the value of the liquidation assets, B, management feesC, liquidation profit and loss, D, financial expenses38, this year found that non significant accounting errors belong to the previous year, should be adjustedA, the current accounting statements related items B, error year accounting statements related projectsC, prior to the annual financial statements related to the project D, and finds the initial retained earnings for the erroryearIn 39, the new enterprise system, specialized in the sales organization of office expenses, shall be recorded in the accounts isA, operating expenses, B, sales expenses, C, management fees, D, financial expenses40, the following income, will not increase the profit of enterprises isA, sales of self-made semi-finished products, B, sales of fixed assets incomeC,providing labor income D, interest income of bank depositsTwo, multiple choiceThe borrowing costs 1, special borrowing hasA, auxiliary expenses incurred for special borrowing, B, interest on special loansExchange differences in C, foreign currency specific borrowings, D, discounts or premiums amortization2,the following are long-term liabilities areA, payable wages, B, long term payables, C, long-term loans,D,accrued expenses3,the following not through the "bank deposits'' account, thereare ()A, bank draft, deposit B, credit card depositC, deposits, investment funds, D, and other deposits4,in accordance with the provisions of enterprise accounting standards,The amortization method used in the long-term bond investment discount can be as followsA, first in first out method, B and straight line methodC, LIFO, D, and the real interest rate method5,the following fixed assets in the depreciation of (A, seasonal machines, equipment, B, big repair, inactive machinery and equipmentC, unused machinery, equipment, D, unnecessary machinery and equipment6,The following expenses may be accounted for as long-term deferred expensesA, start-up costs, B, and rental improvements in fixed assetsC, fixed assets, large repair costs, D, stock issuance costs7,the following intangible assets may be separately priced for foreign investment;()A, patent, B, trademark rightC, goodwill, D, land use rightsE.non patented technology8 in the following items, those who have non operating income shall have ()A, fines, revenues, B, rental packages revenueC, the net proceeds of the transfer of ownership of intangible assets, D, insurance compensation incomeE interest income on deposits9. The following businesses do not generate cash flowsA, write off the bad debts of B, and recover the bad debts that have been written off in the previous yearC. to D, fixed assets inventory lossE share dividend10. The following fixed assets shall not be depreciated thismonthA, seasonal discontinued equipment, B, purchased and put into use this monthC, the machines sold this month, D, unused housesE operates a rental machineThree. NOUN explanation:1,reserve fund2 contingent liabilities3,gross profit margin act4 notes receivable discounted5,short term investment depreciation provision:6,permanent difference:7,after the date of the balance sheet items:8,debt restructuring:Four, Jane answer:1,why is it not difficult for enterprises to calculate the income tax directly as the basis for tax payment?2,the difference between expected liabilities and contingent liabilitiesFive. Business calculation questions1.Prepare accounting entries for the following economictransactions of E company:(1)sell a batch of products, the VAT invoice shows the price of 50000 yuan, value-added tax 8500 yuan, the cash discount condition is 2 / 10, N / 30In the 10 day discount period, all payments are received by the bank (the total price method)(2) a group of shares sold as short-term investments received $45000 and paid $200 in related costs; the carrying cost of the shares was $30000(3)4000 yuan of bad debt losses recognized in the current period (with allowance for)(4) a bank acceptance bill with a face value of 100000 yuanwithout interest is applied to the bank for discounting, and the bank discount is paid at 3000 yuan2, A (general taxpayer) purchased a need to install the equipment, pays the price of 10000 yuan, tax 1700 yuan, transportation costs 500 yuan; the installation of equipment, leading enterprises with raw materials for producing a book value of 1000 yuan, the priceof 1200 yuan, the purchase of the batch of raw materials to pay 170 VAT please install the yuan; pay workers wages 1500 yuanThe above amounts have been paid by bankRequirements: (1) calculate the original value of the fixed asset;(2) an accounting entry for the purchase, installation anddelivery of the above fixed assets;3,B the company，s 2001 annual accounting profit of 500000 yuan, accounting for the year in the balance of payments including enterprise illegal business fined 5000 yuan, 20000 yuan oftreasury bond interest income, cost overruns in the hospitality business 30000 yuan, fixed assets depreciation costs 50000 yuan (tax law depreciation amounted to 35000 yuan)The enterprise income tax rate is 33%Requirements: (1) calculate the taxable income of the enterprise and the income tax expense payable under the tax payable method;(2)the accounting entries of income tax should be prepared by the payable tax payable method;(3)calculate the legal surplus reserve and public welfare fund of 10% of the after tax profits, and draw up the accounting entries(Note: the account of profit distribution shall be itemized4,the enterprise holds a face value of 100000 yuan, with a coupon interest rate of 10%, with commercial acceptance of the bill to the bank for discounting, the commercial draft for a period of 6 months, the enterprise has been held for 4 months, the bank discount rate of 12%Calculate and prepare entries for bills discounting(assuming no interest before discounting) (14 cents)1.maturity value 二2.discount interest =3.actual amount posted =4.Journal of discount accounting:5. a company purchased B in January 1, 2003, the issue of three year bonds 600000 yuanPurchase price of 585000 yuan, coupon rate of 9%, maturity of principal and interest paymentsThe bonds are ready to hold until maturity, and the company uses a straight-line method to amortize the bond premium (subject to the transaction costs of bonds): (12 points) 1) prepare the accounting entries for bonds purchased; (3 points)2,the annual end of the annual interest and amortization discount premium accounting entries (6 points);Amortisation per year 二Accrued interest =Investment income =Entries:3.Prepare the accounting entries for the principal and interest due(3 points)6 an enterprise in May 2003 1 daily bank purchased a need toinstall the equipment, indicated on the VAT invoices of the equipment purchase price of 20000 yuan, value-added tax is 3400 yuan, pay 1200 yuan; May 5th pay installation costs 3000 yuan, pay by bank deposits, the completion of deliveryThe equipment in June 30, 2003 using double declining balance method of depreciation, is expected to use 5 years, the estimated value of 400 yuanThe following accounting procedures are required:1.2003 years in May 1st (3 points)2.2003 years in May 5th (3 points)3.2003years in June 30th (6 points)Reference answerFirst, individual choice1, B 2, B 3, A 4, C 5, B 6, D 7, A 8, B 9, C 10, D 11, C 12, B 13, A 14, A 15, C 16, D 17, C 18, A 19, C 20, A, C22, 21 B 23, D 24, B 25, B 26, D27 28, C, D29, A 30, D 31, C 32, C 33, B 34, A 35, A 36, C37, C 38, A 39, A 40, BTwo, multiple choice1,ABCD 2, BC 3, ABCD 4, BD 5, AB 6, ABCD 7, ABDE 8, AC 9, BE, ACDE 10, andThree. Noun explanation1, the reserve fund: refers to the accounting department of the enterprise in advance to subordinate units or internal departments for reimbursement of spare cash daily incidental expenses, also known as the business turnover of gold 2 contingent liabilities: liabilities that an enterprise mayincur for an uncertain future3,the gross profit method: according to the enterprise actual sales for the period and the previous period or plan the gross sales gross margin calculations, calculated according to the method of inventory cost and issued at the end of inventory cost4,notes receivable discount: refers to the enterprise will not maturity of the notes transferred to the bank, by the bank according to the maturity value of the bill after deducting the discount interest calculated according to the provisions of the balance paid to the enterprise financing behavior5,short term investment depreciation provision: the difference between the lower end of the short-term investment period and the lower market cost when the short-term value of the investment is determined at the lower end of the cost and market approach6,permanent difference: refers to the accounting before tax profits and taxable income due to inconsistent calculation of the difference7,the date of the balance sheet matters: refers to matters from the balance sheet date to the financial accounting report approved between reported on the need for adjustment or explanation8,debt restructuring: refers to the creditor in accordance with the agreement reached with the debtor or the court，s decision to agree to modify the debtor，s debt conditionsFour, Jane answer1,why is it not difficult for enterprises to calculate the incometax directly as the basis for tax payment?Accounting profits are calculated in accordance with accounting standards and accounting systemsBecause the purpose of accounting standards and tax law is different, the time and scope of assets, liabilities, income and expenses are also different, which leads to the difference between pre tax accounting profits and taxable incomeThe calculation of income tax must be based on the tax law, so it can not be directly based on the accounting profit. It should be adjusted to the amount of taxable income, and the income tax is calculated accordingly2,the difference between expected liabilities and contingent liabilitiesExpected liabilities or contingent liabilities are contingent or contingent, but there is a difference between themThe main reason is that contingent liabilities are a potential obligation, and it is a present obligation to predict liabilitiesIf both belong to the reality as obligations or liabilities of the present obligation, or not is likely to result in an outflow of economic benefits from the enterprise, or the amount cannot be measured reliably; and as expected liabilities present obligation, is likely to result in an outflow of economic benefits from the enterprise, at the same time, the amount can be measured reliablyFive. Business calculation questions1.solutions:(1)when selling goods:Accounts receivable 58500Credit: main business income 50000A tax payable payable VAT (output tax) 8500 Collection within 10 days:Bank account 57330Financial expenses 1170Credit: accounts receivable 58500(2)bank deposits 44800Short term investment 30000Investment income 14800(3)borrow: bad debt preparation 4000 Credit: accounts receivable 4000(4)bank deposits 97000Financial expenses 3000Loans: notes receivable 1000002.solutions:The original value of the fixed asset 二10000+1700+500+1000+170+1500=14870 yuanPurchased pending installation:Borrow: in construction project 12200Bank deposit 12200When installing and using raw materials for production in this enterprise:Borrow: in construction project 1170Credit: raw materials 1000Taxes should be paid, VAT should be paid (input tax is turned out) 170Pay the installer，s wages:Borrow: in construction project 1500Bank deposit 1500When the installation is ready for delivery:Borrow: fixed assets 14870Credit: Construction under construction 148703 solutions:(1)taxable income = 500000+5000-20000+30000+50000-35000 二535000 yuanIncome tax payable 二535000 x 33%=176550 yuan(2)borrow: income tax 176550Credit: should pay tax, should pay income tax 176550 (3)after tax profit = 500000-176550=323450 yuanStatutory surplus = 323450 * 10Statutory public welfare fund = 323450 * 10%=32345 yuanProfit allocation - Extraction of statutory surplus reserve 32345 -Extraction of statutory public welfare fund 32345Surplus reserve 646904,1. The maturity value is =100000+100000 * 10% * 6/12=105000 (yuan)2 discount interest =105000 * 12% * 2/12=2100 (yuan)3,the actual amount of =105000-2100=102900 (yuan)4,bills discounting accounting entries:Lend a bank account 102900Notes receivable 100000Financial expenses 29005,1.Prepare an accounting entry for bonds purchased;Long term debt investment - face value 600000Loan long-term debt investment - discount 15000Bank deposits 5850002.Prepare the annual accounting journal for interest bearing and amortization premiums:Annual amortization amount =15000/3=5000 (yuan)Accrued interest =600000 * 9%=54000 (yuan)Return on investment =54000+5000=59000 (yuan)By long-term equity investments - accrued interest of 54000Long term equity investment 一discount 5000Loan investment income 590003.Prepare the accounting entries for the principal and interest dueLend a bank account 762000Long term equity investments 一face value 600000Long term equity investments - accrued interest of 1620006,1.2003years, June 1stBorrow in construction project 24600Lend a bank account 246002.2003years, June 5thBorrow fixed assets 27600Loan in construction project 24600Lend a bank account 30003.2003years, July 31stMonthly depreciation = 27600 * 2/ (5 * 12) =920 yuan By management fee (manufacturing expense) 920 Accumulated depreciation of 920。
《中级财务会计》复习资料(全·用)
《中级财务会计》复习资料第一章绪论第一节企业财务会计的特点现代企业会计的两大分支：财务会计与管理会计（单选）从会计发展的历史来看，一般认为，企业会计是现代会计的核心，而现代企业会计一般又分为财务会计和管理会计两大领域。
（多选）财务会计信息主要是满足投资者、债权人、政府管理部门等企业外部使用者的需要，但也可满足企业内部管理部门的需要。
（多选）从财务会计和管理会计的区别与联系中可以看出，会计自信服务对象的外向性、所提供会计信息的历史性、执行会计核算规范的强制性、会计核算过程的程序化、会计报告内容和格式和固定化等是企业财务会计的主要特征。
第二节财务会计目标、假设和基础一、财务会计目标（简答）简述财务报告的目标。
“财务会计报告的目标是向财务会计报告使用者提供与企业财务状况、经营成果和现金流量等有关的会计信息，反映企业管理层受托责任履行情况，有助于财务会计报告使用者作出经济决策：二、财务会计基本假设（多选）（07-4）会计假设，是指组织会计核算工作应具备的前提条件，会计核算的基本假设一般包括：会计主体、持续经营、会计分期和货币计量等。
（单选）会计主体是指会计为之服务的特定单位。
它规定了会计核算内容的空间范围。
（单选）会计分期规定了会计核算的时间范围。
（简答）简述计账本位币选择原则。
（1）该货币主要影响商品和劳务的销售价格，通常以该倾向进行商品和劳务的计价和结算；（2）该货币主要影响商品和劳务所需人工、材料和其他费用，通常以该倾向进行上述费用的计价和结算；（3）融资活动获得的货币以及保存从经营活动中收取款项所使用的货币。
三、财务会计基础（单选）企业应当以权责发生制为基础进行会计确认计量和报告。
第三节财务会计要素及其确认和计量一、财务会计要素1、资产（名词解释）资产是指企业过去的交易或者事项形成的、企业拥有或者控制的、预期会给企业带来经济利益的资源。
（简答）资产有如下基本特征：首先，是由企业过去的交易或者事项资源。
中级财务会计A卷
C企业购入其他企业Ｄ年度报表编制
19．从谨慎性原则出发,自创专利权过程中发生的研制开发费用计入（）。
A无形资产Ｂ其他业务支出
C营业外支出Ｄ期间费用
20．没有规定有效期和受益期的无形资产,其价值按照不超过()的期限平均摊销。
A 5年B１0年C１５年D 20年
二、多项选择题（１0分,请将答案填入下表中)
A加权平均法B个别计价法
Ｃ后进先出法D先进先出法
10．随同产品出售而不单独计价的包装物，应列入（)。
A其他业务支出Ｂ营业费用
C制造费用Ｄ生产成本
11、采用计划成本进行材料日常核算时，月末发出材料应分摊的成本差异，无论是节约还是超支,均应计入“材料成本差异”帐户的()。
A借方B贷方C借方或贷方D计入其他帐户
题号
1
2
3
4
5
６
7
8
９
１０
答案
１.应收账款包括下列各种应收款项（）。
A货款B销售机构经费
C增值税D代垫的包装费和运杂费
E销售人员工资
2、企业可以设立的银行存款账户有（）。
A基本存款账户B一般存款账户
C临时存款账户D专项存款账户
E特别存款账户
3、在备抵法下，估计坏账损失金额的具体方法有（)。
A直接销账法B账龄分析法
1２．Ｄ公司１9９9年１2月３0日“短期投资跌价准备”帐户有贷方余额1 000元。12月３1日短期投资的账面成本2０００0元,市价18 000元，则Ｄ公司当年末应计提短期投资跌价准备(）。
A０元B 1 000元C 2 0０0元D１8 0０0元
13．采用权益法核算长期股权投资时,被投资单位发生亏损、投资企业按应分担的份额作()。
《中级财务会计》试题——A卷
《中级财务会计》试题——A卷一、单项选择题（本大题共30小题，每题1分，共30分）1.主要提供企业财务状况信息的会计报表是（ A ）A.资产负债表B.利润表C.现金流量表D.利润分配表2.“预收账款”科目所属明细科目的借方余额，在编制资产负债表时应反映在（ C ）A.预收账款B.预付账款C.应收账款D.应付账款3.下列项目中，应作为“其他货币资金”核算的是（ B ）。
A.存出保证金B.外埠存款C.备用金D.冻结存款4.甲公司于2006年3月1日赊销一批商品，售价10000元，增值税专用发票上注明的增值税额为1700元，现金折扣条件为2/10，N/30，甲公司采用总价法核算。
购货方于2006年3月10日支付货款，甲公司确认的销售收入金额为（ C ）。
A.11700B.11500C.10000D.98005.企业采用补偿贸易方式从国外引进设备时发生的用人民币支付的进口关税，应该计入（ A ）A.引进设备的价值B.当期的管理费用C.当期的其他业务支出D.当期的财务费用6.借款费用应予资本化的资产范围是（ B ）A.存货B.固定资产C.无形资产D.长期投资7.存货因管理不善造成的盘亏，应当将净损失计入（ B ）。
A.营业费用B.管理费用C.其他业务支出D.营业外支出8.企业的实收资本一般不能随意变动，如按有关规定增加实收资本时，除所有者增加新的自己投入外，还可以将（B ）A.接受捐赠非现金资产转入实收资本B.资本公积和盈余公积转入实收资本C.借款转入实收资本D.无法归还的应付款项转入实收资本9.某公司上年未分配利润60000元，本年净利润30000元，按照规定提取法定盈余公积后，又向投资者分配利润40000元（法定盈余公积的提取比例为10%），则该公司本年未分配利润数额为（ C ）元A.41000B.45000C.47000D.5000010.按现行会计制度的规定，应付票据的入账金额应该是（ C ）A.应付票据的票面价值B.应付票据的现值C.应付票据的票面价值加上票据所附的利息D.应付票据的票面价值减去票据所附利息11.下列会计要素中，反映企业财务状况的要素是（ A ）。
中级财务会计期末考试复习题(含解答)
中级财务会计期末考试复习题(含解答)一、选择题1. 以下哪个是财务会计的基本假设？A. 稳定货币单位假设B. 会计实体假设C. 会计期间假设D. 会计准则假设答案：B. 会计实体假设2. 在会计方程中，资产的增加会导致哪个项目的增加？A. 负债B. 所有者权益C. 收入D. 费用答案：B. 所有者权益3. 公司支付现金购买办公用品，会导致以下哪个会计方程的变化？A. 资产 = 负债 + 所有者权益B. 资产 = 负债 - 所有者权益C. 资产 + 费用 = 负债 + 所有者权益D. 资产 - 费用 = 负债 + 所有者权益答案：A. 资产 = 负债 + 所有者权益二、简答题1. 解释会计凭证是什么，它的作用是什么？会计凭证是记录和证明会计交易的书面记录。
它包括原始凭证和账户汇总凭证。
会计凭证的作用是确保会计交易的准确性和可追溯性，以便编制财务报表和进行核算分析。
2. 解释会计分录是什么，它的结构包括哪些要素？会计分录是将会计交易的发生情况按照一定格式记录在账簿中的过程。
它包括借方分录和贷方分录。
会计分录的结构包括：科目名称、借方金额、贷方金额和摘要。
3. 解释会计周期概念是什么？会计周期概念是指将会计工作划分为一定的时间段进行核算和报告的原则。
常见的会计周期包括年度、季度和月度。
会计周期的设定有助于管理者了解企业的经营情况和财务状况，进行决策和分析。
三、计算题1. 计算以下会计方程的缺失项：资产 = 负债 + 所有者权益资产 = 300,000负债 = 100,000所有者权益 = ?答案：所有者权益 = 200,0002. 根据以下账户余额表，计算资产总额和所有者权益总额：| 账户 | 余额 |答案：资产总额 = 150,000，所有者权益总额 = 100,000以上是中级财务会计期末考试的复题及解答。
希望对你的复有帮助！。
《中级财务会计》复习资料(全_用)
《中级财务会计》复习资料尺Z绪论第一章第一节企业财务会计的特点现代企业会计的两大分支：财务会计与管理会计（单选）从会计发展的历史来看，一般认为，企业会计是现代会计的核心，而现代企业会计一般又分为财务会计和管理会计两大领域。
（多选）财务会计信息主要是满足投资者、债权人、政府管理部门等企业外部使用者的需要，但也可满足企业内部管理部门的需要。
（多选）从财务会计和管理会计的区别与联系中可以看出，会计自信服务对象的外向性、所提供会计信息的历史性、执行会计核算规范的强制性、会计核算过程的程序化、会计报告内容和格式和固定化等是企业财务会计的主要特征。
第二节财务会计目标、假设和基础一、财务会计目标（简答）简述财务报告的目标。
“财务会计报告的目标是向财务会计报告使用者提供与企业财务状况、经营成果和现金流量等有关的会计信息，反映企业管理层受托责任履行情况，有助于财务会计报告使用者作出经济决策：二、财务会计基本假设（多选）（07-4）会计假设，是指组织会计核算工作应具备的前提条件，会计核算的基本假设一般包括：会计主体、持续经营、会计分期和货币计量等。
（单选）会计主体是指会计为之服务的特定单位。
它规定了会计核算内容的空间范围。
（单选）会计分期规定了会计核算的时间范围。
（简答）简述计账本位币选择原则。
（1）该货币主要影响商品和劳务的销售价格，通常以该倾向进行商品和劳务的计价和结算；（2）该货币主要影响商品和劳务所需人工、材料和其他费用，通常以该倾向进行上述费用的计价和结算；（3）融资活动获得的货币以及保存从经营活动中收取款项所使用的货币。
三、财务会计基础（单选）企业应当以权责发生制为基础进行会计确认计量和报告。
第三节财务会计要素及其确认和计量一、财务会计要素1、资产（名词解释）资产是指企业过去的交易或者事项形成的、企业拥有或者控制的、预期会给企业带来经济利益的资源。
（简答）资产有如下基本特征：首先，是由企业过去的交易或者事项资源。
中级财务会计-A卷
广州华立科技职业学院期末考试试卷2008-2009学年第二学期2008级《中级财务会计》课程（A）卷一、单选题（每题2分，共计30分）1. C ________________________________________________2.A3.B4.C5.C6. B7.A8.C9.D 10.C 11.C 12.B _____________________________13.B 14.A 15.C1. 对出租的无形资产进行摊销时，其摊销的价值应当计入（C ）。
A. 管理费用B.销售费用C.其他业务成本D.营业外支出2. 转让投资性房地产发生的损益，应计入（A ）。
A. 其他业务收支B.营业外收支C.财务费用D.管理费用3. 企业将自用房地产转换为采用公允价值模式计量的投资性房地产，应当按其转换日的公允价值计量。
转换日的公允价值大于原账面价值时，其差额应计入（B ）。
A. 公允价值变动损益B.资本公积C.其他业务收入D. 营业外收入4. 某企业购入材料，发票上注明的售价每吨为600元，增值税税额为204 000元，另发生运输费用5 000元（取得运输专用发票），装卸费用8000元，途中保险费用4 000元。
原材料运抵企业后，验收入库原材料为1990吨，运输途中发生合理损耗10吨。
该原材料的入账价值为（C ）元。
A . 1 217 000B . 1 421 000C . 1 216 650D. 1 212 0005. 下列各项资产中，不属于存货范围的有（C ）。
A.低值易耗品B. 产成品C.顾客已交款并开出提货单，但尚未提走的货物D. 货款已经支付正在运输途中的外购材料6. 材料采购途中的合理损耗应( B ) 。
A. 由保险公司赔偿B. 计入材料采购成本C. 计入管理费用D. 计入营业外支出7. 甲企业于2007 年4 月1 日销售一批商品给乙企业，应收账款100 000 元(假定不考虑增值税) ，规定的付款条件为2/10 、1/20 、n/30 ；乙企业于2007 年4 月8 日付款，乙企业实际享受的现金折扣为( A ) 元。
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中级财务会计A卷复习资料
一、单项选择题
1．企业可支取工资和奖金的存款账户是（ A ）。
A.基本存款户 B.一般存款户 C.专用存款户 D.临时存款户
2．对下列固定资产应计提折旧的是( C )。
A.未提足折旧提前报废的设备 B. 当月交付使用的设备
C.季节性停用的设备 D. 已提足折旧继续使用的设备
3. 固定资产原值50 000元，折旧年限5年，预计净残值2 000元。采用双倍余额递减法计
提折旧，则第二年的折旧额应为( B )。
A.11 520元 B.12 000元 C.19 200元 D.20 000元
4. 甲公司将A材料加工成既定产品出售。2009年12月31日，A材料成本340万元，市场
价格为280万元，预计销售发生的相关税费为10万元，用A材料生产的产成品的可变现净
值高于成本。则2009年末A材料的账面价值应为( A )。
A.340万元 B.290万元 C.280万元 D.270万元
5.年末应收账款余额500 000元，调整前“坏账准备”账户有借方余额1000元，坏账估计
率为5%。则本年末应计提的坏账准备为( D )。
A.1000元 B.2500元 C.1500元 D.3500元
6. 2009年6月1日企业将一张带息应收票据送银行贴现。该票据面值1 000 000元，2009年5
月31日已计提利息1000元，尚未计提利息1200元；银行贴现息为900元。则该票据贴现时对
企业6月份损益的影响金额为( D )。
二、多项选择题
1. 下列各项中，应通过“固定资产清理”账户进行核算的有（ BCDE ）。
A.盘亏固定资产原值与累计折旧的差额 B.毁损固定资产的变价收入
C.报废固定资产发生的清理费用 D.自然灾害造成固定资产损失的保险赔
款
E.出售不动产应交的营业税
2．实地盘存制下，如果期末存货计价过高，会引起企业( ADE )。
A.当期利润增加 B.当期利润减少 C.当期所得税费用减少
D.当期所得税费用增加 E.期末资产增加
3.长期股权投资采用权益法核算，投资期内发生的与本项投资有关的下列业务，不影响企业
投资损益的有( ABDE )
四、单项业务题
2009年3月，H公司（一般纳税人）发生的部分经济业务，要求编制会计分录。
1.3日，以银行存款购入A公司股票50000股作为交易性金融资产管理，每股价格16元，
同时支付相关税费4000元。
借:交易性金融资产 800 000
贷:投资收益 4 000
银行存款 804 000
2.5日，销售商品一批，增值税专用发票上列示价款50000元、增值税8500元；现金折扣
条件为2/10、N/30。货款尚未收到；该批商品成本为30000元。
借：应收账款 58 500
贷：主营业务收入 50 000
应交税费----应交增值税 8 500
同时：借：主营业务成本 30 000
贷：库存商品 30 000
3.10日，委托银行开出一张金额200 000元的银行汇票用于材料采购。
借：其他货币资金 200 000
贷：银行存款 200 000
4.12日，出售一项无形资产，收入15万元已存入银行。该项无形资产的账面余额20万元，
累计摊销8万元，未计提减值与摊销。其他相关税费略。
借:银行存款 150 000
累计折旧 80 000
贷：无形资产 200 000
营业外收入 30 000
5.13日，收到5日销售商品的货款收入存入银行。
借：银行存款 57 500
财务费用 1 000
贷：应收账款 58 500
6.12日，收到2008年底已作为坏账注销的应收账款20 000元存入银行。
借：应收账款 20 000
贷：坏账准备 20 000
同时：借：银行存款 20 000
贷：应收账款 20 000
7.24日，购入设备一台，增值税专用发票上列示价款150 000元，增值税25 500元，款项
已用银行存款支付；设备同时投入使用。
借：固定资产 150 000
应交税费 25 500
贷：银行存款 175 500
8.31日，确认可供出售金融资产公允价值变动损失8000元。
借：资本公积 8 000
贷：可供出售金融资产 8 000
9.31日，对所持A公司的长期股权投资（采用成本法核算）确认投资收益120 000元。
借：应收股利 120 000
贷：投资收益 120 000
10.31日，结转应由本月生产A产品负担的原材料超支差异5 000元。
借：生产成本 5 000
贷：材料成本差异 5 000
五、计算题
2007年1月2日甲公司以1980万元购入一批同日发行的3年期、到期一次还本、按年
付息的公司债券计划持有至到期，该批债券票面利率5%、实际利率5.38%，面值总额为2000
万元，付息日为每年的1月2日。甲公司于每年末采用实际利率法确认投资收益。购入时发
生的其他相关费用略。
要求：计算甲公司对该项债券投资的下列指标
（1）购入时发生的债券溢价或折价（即利息调整额）；
购入时发生的折价（即利息调整额）
＝面值2 000万元一支付的价款1 980万元＝折价20万元
或＝支付的价款1 980万元一面值2 000万元＝一20万元（折价）
（2）采用实际利率法确认的2007年度投资收益、分摊的债券溢价或折价、应收利息；
实际利率法下：2007年度的投资收益＝19 800 000×5.38%＝1 065 240元
2007年度应收利息＝20 000 000×5%＝1 000 000元
2007年度分摊的债券折价＝1 065 240一l 000 000＝65 240元
（3）2007年末该项债券投资的账面价值。
2007年末该项投资的账面价值＝19 800 000+65 240 ＝19 865 240元
或＝20 000 000-(200 000-65 240)=19 865 240元
六、综合题
某零售商场为一般纳税人，销售额实行价税合一。本月1日销售商品50 000元，本月
末有关账户（调整前）资料如下：
“商品进销差价”账户期末余额448 000元；“库存商品”账户期末余额620 000元；
“主营业务收入”账户本月净发生额980 000元，与“主营业务成本”账户一致。要
求：
（1）计算本月应交的销项增值税和已销商品的进销差价（对计算结果保留个位整数）。
本月应交销项增值税＝980 000÷（1十17%）×17%＝142 393
本月商品进销差价率＝448 000÷(620 000十980 000) ×100%＝28%
本月已销商品进销差价＝980 000×28%＝274 400元
（2）编制本月l曰销售商品的会计分录。
借：银行存款 50 000
贷：主营业务收入 50 000
同时：借：主营业务成本 50 000
贷：库存商品 50 000
（3）编制月末结转已销商品进销差价和销项增值税的会计分录。
月末，实行价税分离时：
借：主营业务收入 142 393
贷：应交税费一应交增值税（销项税额） 142 393
结转已销商品进销差价时：
借：商品进销差价 274 400
贷：主营业务成本 274 400