電大中級財(cái)務(wù)會(huì)計(jì)考試真題和答案資料

1、中級財(cái)務(wù)會(huì)計(jì)考試小抄一、單項(xiàng)選擇題從下列每小題的四個(gè)選項(xiàng)中選擇一個(gè)正確的，并將其序號字母填在答題紙上。每小題2分，共 20分1.小規(guī)模納稅企業(yè)購進(jìn)存貨所發(fā)生的進(jìn)項(xiàng)增值稅，正確的核算方法是( A )。A.計(jì)入存貨成本 B.計(jì)入管理費(fèi)用 c.計(jì)人銷售費(fèi)用 D.作為進(jìn)項(xiàng)稅單獨(dú)核算 2.對庫存現(xiàn)金清查中發(fā)現(xiàn)的確實(shí)無法查明原因的長款，批準(zhǔn)后應(yīng)將其計(jì)入 （ D )。A.資本公積 B.其他業(yè)務(wù)收入 c.盈余公積 D.營業(yè)外收入 3.同一企業(yè)不同時(shí)期所使用的會(huì)計(jì)政策、會(huì)計(jì)程序與方法應(yīng)盡可能保持一致，不得隨意變更。其所體現(xiàn)的會(huì)計(jì)信息質(zhì)量要求是( C )。A.可靠性 B.謹(jǐn)慎性 c.一致性 D.相關(guān)性4.存貨價(jià)格

2、持續(xù)上漲時(shí)，下列發(fā)出存貨計(jì)價(jià)方法能使期末存貨金額最大的是 ( A )。A.先進(jìn)先出法 B.加權(quán)平均法 C.個(gè)別計(jì)價(jià)法 D.移動(dòng)平均法 5.購人當(dāng)期發(fā)行的3年期債券一批計(jì)劃持有至到期，債券利息于到期時(shí)同本金一起支付。據(jù)此，持有期內(nèi)企業(yè)按期確認(rèn)的應(yīng)收利息，其核算賬戶是( C )。 A.應(yīng)收利息 B.其他應(yīng)收款 c.持有至到期投資 D.長期應(yīng)收款 6.購入普通股10 000股作為交易性金融資產(chǎn)核算和管理，每股面值1元，每股買價(jià)5.50元、其中包括己宣告發(fā)放但尚未支付的現(xiàn)金股利 O . 20元。另外支付交易稅費(fèi)1 200元。據(jù)此，該項(xiàng)交易性金融資產(chǎn)的初始成本應(yīng)為( B )。 A. 50000元 B.

3、53 000元 C. 54 200元 D. 56 200元 7. 2010年12月31日，D存貨庫存成本35萬元，預(yù)計(jì)售價(jià) (不含增值稅)50萬元、估計(jì)銷售費(fèi)用6萬元。之前該項(xiàng)存貨未計(jì)提跌價(jià)準(zhǔn)備，不考慮其他因素。則 2 0 10年 12月 31日， D存貨應(yīng)計(jì)提跌價(jià)準(zhǔn)備( D ) 。 A. 21萬元 B. 15萬元 C. 9萬元 D. 0 8.固定資產(chǎn)原值50000元，預(yù)計(jì)使用5年，預(yù)計(jì)凈殘值2000元。采用年數(shù)總和法計(jì)提折舊時(shí)，第二年的折舊金額應(yīng)為( C)。 A. 20 000元 B. 16 000元 C. 12 800元 D. 13 333元 9.采用總額法核算附現(xiàn)金折扣的商品銷售，對所發(fā)

4、生的現(xiàn)金折扣支出，正確的會(huì)計(jì)處理方法是( A) A.增加財(cái)務(wù)費(fèi)用 B.沖減當(dāng)期銷售收入 c.增加管理費(fèi)用 D.增加當(dāng)期銷售成本 10. H公司以一臺設(shè)備對A公司技資，取得A公司有表決權(quán)的股份10%計(jì)劃長期持有。設(shè)備公允價(jià)值 30萬元、凈值 26萬元，未計(jì)提減值準(zhǔn)備。設(shè)備運(yùn)至A公司，發(fā)生運(yùn)輸費(fèi)用 2 000元。該項(xiàng)交易具有商業(yè)實(shí)質(zhì)，不考慮其他相關(guān)稅費(fèi)，則H公司對該項(xiàng)長期股權(quán)投資確認(rèn)的初始成本應(yīng)為( A ) A. 302 000元 B. 300 000元 C. 262 000元 D. 260 000元 2583 二、多項(xiàng)選擇題從下列每小題的五個(gè)選項(xiàng)中選出二至五個(gè)正確的，并將其序號字母填在答題紙上。

5、每小題3分，共 15分。多選、錯(cuò)選均不得分，少選可酌情結(jié)分 1 1.下列轉(zhuǎn)賬結(jié)算方式中，同城、異地均可采用的有 ( CDE )。 A.支票結(jié)算 B.托收承付結(jié)算 c.商業(yè)匯票結(jié)算 D.委托收款結(jié)算 E.銀行匯票結(jié)算 12.對采用公允價(jià)值模式進(jìn)行后續(xù)計(jì)量的投資性房地產(chǎn)，下列表述不正確的是 ( ACDE )。 A.應(yīng)計(jì)提折舊或攤銷 B.公允價(jià)值變動(dòng)收益計(jì)入當(dāng)期損益 c.公允價(jià)值變動(dòng)損失計(jì)入資本公積 D.不計(jì)提折舊或攤銷，但應(yīng)進(jìn)行減值測試并計(jì)提減值準(zhǔn)備 E以后會(huì)計(jì)期間可改用成本模式進(jìn)行后續(xù)計(jì)量 13.下列各項(xiàng)中，屬于壞賬損失核算方法的有 ( A B )。 A.直接轉(zhuǎn)銷法 B.備抵法 c.除銷百分比法

6、 D.賬齡分析法 E.權(quán)益法 14.下列各項(xiàng)應(yīng)作為企業(yè)投資收益核算的有 ( CDE )。 A.銀行活期存款戶的利息收入 B.長期股權(quán)投資分得的股票股利 c.購買國債確認(rèn)的利息收入 D.出售交易性金融資產(chǎn)取得的凈收入 E.購買公司債券按實(shí)際利率確認(rèn)的利息收入 15.下列與無形資產(chǎn)攤銷有關(guān)的表述中，正確的有 ( A B E ) 。A.無形資產(chǎn)一般無殘值 B.使用壽命不確定的無形資產(chǎn)不需要攤銷 C.無形資產(chǎn)的使用壽命一律10年 D.攤銷金額一律計(jì)入管理費(fèi)用 E.攤銷方法多種，包括直線法、生產(chǎn)總量法等 三、簡答題(每小題5分，共 10分) 16.什么是銀行存款 企業(yè)在銀行開立的存款賬戶有哪些答：按照規(guī)

7、定，我國企業(yè)在銀行開立的存款賬戶包括:基本存款戶、一般存款戶、臨時(shí)存款戶、專用存款戶。17.簡述權(quán)益法的涵義與適用范圍。答：權(quán)益法是指長期股權(quán)投資以初始技資成本計(jì)量后，技資期內(nèi)根據(jù)投資企業(yè)享有被投資單位所有者權(quán)益份額的變動(dòng)對投資賬面余值進(jìn)行調(diào)整的方法。權(quán)益法造用于長期股權(quán)投資形成后，投資企業(yè)對被投資單位具有共同控制或能產(chǎn)生重大影響的情況。投資企業(yè)對所控制的子公司平時(shí)用成本法核算，編制合并報(bào)表時(shí)再用權(quán)益法轉(zhuǎn)換。四、單項(xiàng)業(yè)務(wù)題本題 33分對下列經(jīng)濟(jì)業(yè)務(wù)編制會(huì)計(jì)分錄(寫出總賬科目即可，每小題3分) 18.以銀行存款購入某上市公司發(fā)行的3年期債券一批，面值50 000元，實(shí)際付款52000元。相關(guān)稅費(fèi)

8、略。購入時(shí)，公司管理當(dāng)局對該批債券的持有意圖不明確答：借 z可供出售金融資產(chǎn)52000貸z銀行存款 5 2 000 19.將擁有的一項(xiàng)專利權(quán)出租，本月確認(rèn)收入80000元收妥并存入銀行 (相關(guān)稅費(fèi)略 )。 答：借 :銀行存款80000 貸:其他業(yè)務(wù)收入 80000 20.將一張面值100 000元、不帶息的銀行承兌匯票向銀行申請貼現(xiàn)，支付銀行貼現(xiàn)利息 2 000元。答：借 ：銀行存款98000 財(cái)務(wù)費(fèi)用2 000 貸:應(yīng)收票據(jù) 100 000 2 1.計(jì)提存貨跌價(jià)準(zhǔn)備30000元。答：借 :資產(chǎn)減值損失30000 貸:存貨跌價(jià)準(zhǔn)備30 000 22.開出現(xiàn)金支票向儲運(yùn)部撥付定額備用金20000

9、元。答：借 z其他應(yīng)收款 (或備用金 )20000 貸 ：z銀行存款 20000 23.結(jié)轉(zhuǎn)固定資產(chǎn)清理凈收益2000元答：借 :固定資產(chǎn)清理2000 貸:營業(yè)外收入 2000 24.交易性金融資產(chǎn)本期發(fā)生公允價(jià)值變動(dòng)收益60000元。 答：借 :交易性金融資產(chǎn)60000 貸：z公允價(jià)值變動(dòng)損益 60000 25.攤銷自用商標(biāo)價(jià)值12 000元。答：借 ：z管理費(fèi)用12 000 貸:累計(jì)攤銷 12000 26.長期股權(quán)技資采用成本法核算。根據(jù)被投資方公布的本年度利潤分配方案，本年度該項(xiàng)投資確認(rèn)應(yīng)收現(xiàn)金股利 15萬元。答：借：應(yīng)收股利150000 貸：t投資收益 150000 27.采用分期付款

10、方式購入一項(xiàng)專利，公允價(jià)值170萬元，合同約定售價(jià)200萬元，每半年一次、分4次平均支付。相關(guān)手續(xù)己辦妥，專利己交付使用 。答：借 :無形資產(chǎn)1700000 未確認(rèn)融資費(fèi)用300000 貸 ：z長期應(yīng)付款 2000000 28.對作為投資性房地產(chǎn)核算和管理的辦公樓計(jì)提折舊50 000元。答：借 :其他業(yè)務(wù)成本50000貸:投資性房地產(chǎn)累計(jì)折舊50000五、計(jì)算題(本題 10分。要求列示計(jì)算過程 29. D公司按期末應(yīng)收賬款余額的10%計(jì)提壞賬準(zhǔn)備。2008年初， 壞賬準(zhǔn)備 賬戶期初余額 15萬元，當(dāng)年末應(yīng)收賬款余額200萬元。2009年確認(rèn)壞賬損失9萬元，收回以前年度已注銷的壞賬4萬元;當(dāng)年末

11、應(yīng)收賬款余額為 180萬元。 2 0 10年末應(yīng)收賬款余額 160萬元。要求分別計(jì)算: (1) 2009、2010年各年末壞賬準(zhǔn)備賬戶的年末余額 解：(1 )2009年壞賬準(zhǔn)備賬戶年末余額=應(yīng)收賬款年末余額180萬元X10%= 18萬元 2010年壞賬準(zhǔn)備賬戶年末余額=應(yīng)收賬款年末余額160萬元X10%=16萬元 (2) 2008、2009、2010年各年末應(yīng)補(bǔ)提或沖減的壞賬準(zhǔn)備金額。解：2008年未應(yīng)補(bǔ)提壞賬準(zhǔn)備 = 壞賬準(zhǔn)備賬戶年末余額20萬元 壞賬準(zhǔn)備賬戶年初余額 15萬元=5萬元 2009年末應(yīng)補(bǔ)提壞賬準(zhǔn)備= 壞賬準(zhǔn)備 賬戶年未余額18萬元-(壞賬準(zhǔn)備賬戶年初余額 20萬元十收回以前年

12、度已注銷的壞賬4萬元一當(dāng)年確認(rèn)壞賬損失9萬元 ) =3萬元 2010年應(yīng)沖減壞賬準(zhǔn)備 = 壞賬準(zhǔn)備賬戶年末余額16萬元-壞賬準(zhǔn)備賬戶年初余額18萬=-2萬元 30. A公司為增值稅一般納稅人，原材料采用計(jì)劃成本核算。2008年初，原材料賬戶年初余額 90000元， 材料成本差異賬戶年初有借方余額1300元。1月原材料的收發(fā)情況如下:(l月日，購入原材料一批，增值稅發(fā)票上注明價(jià)款 105000元，增值稅17850元。款項(xiàng)已通過銀行存款支付，材料未到; (2)10日，上述材料運(yùn)達(dá)并驗(yàn)收人庫，計(jì)劃成本為110000元 (3)月0日，本月領(lǐng)用原材料的計(jì)劃成本為80000元，其中 :直接生產(chǎn)耗用6500

13、0元，車間一般耗用 4000元，廠部管理部門領(lǐng)用1000元，在建工程領(lǐng)用10000元。要求:對本月 30日發(fā)生的領(lǐng)料業(yè)務(wù)編制會(huì)計(jì)分錄;計(jì)算本月原材料的成本差異率(對計(jì)算結(jié)果保留2位小數(shù))、本月發(fā)出原材料與期末結(jié)存原材料應(yīng)負(fù)擔(dān)的成本差異額;結(jié)轉(zhuǎn)本月領(lǐng)用原材料的成本差異。解： (1) 30日的會(huì)計(jì)分錄 :借:生產(chǎn)成本 ：6 5000制造費(fèi)用： 4000管理費(fèi)用 ：100。在建工程 ：10000貸:原材料80000(2)本月原材料成本差異率=材料節(jié)約額 (期初超支額1300十本期入庫材料節(jié)約額5 000)-;-原材料計(jì)劃成本 (期初90000+本期入庫110000)X100%=節(jié)約1.85%本月發(fā)出

14、材料應(yīng)負(fù)擔(dān)節(jié)約額=80 000X 1. 85%= 1 480元本月末庫存材料應(yīng)負(fù)擔(dān)節(jié)約額=(90000十 110000-80OOO)Xl. 85%=2220元 (3)結(jié)轉(zhuǎn)本月發(fā)出材料的節(jié)約額的會(huì)計(jì)分錄 :借z生產(chǎn)成本1202.50制造費(fèi)用 74管理費(fèi)用18 .5 在建工程 185貸：z材料成本差異1480Z借:材料成本差異 1480貸:生產(chǎn)成本 1202.50制造費(fèi)用 74管理費(fèi)用 18 . 50在建工程 185g an employment tribunal claimEmployment tribunals sort out disagreements between employers

15、and employees.You may need to make a claim to an employment tribunal if:you dont agree with the disciplinary action your employer has taken against youyour employer dismisses you and you think that you have been dismissed unfairly.For more information about dismissal and unfair dismissal, seeDismiss

16、al.You can make a claim to an employment tribunal, even if you haventappealedagainst the disciplinary action your employer has taken against you. However, if you win your case, the tribunal may reduce any compensation awarded to you as a result of your failure to appeal.Remember that in most cases y

17、ou must make an application to an employment tribunal within three months of the date when the event you are complaining about happened. If your application is received after this time limit, the tribunal will not usually accept it.If you are worried about how the time limits apply to you, take advi

18、ce from one of the organisations listed underFurther help.Employment tribunals are less formal than some other courts, but it is still a legal process and you will need to give evidence under an oath or affirmation.Most people find making a claim to an employment tribunal challenging. If you are thi

19、nking about making a claim to an employment tribunal, you should get help straight away from one of the organisations listed underFurther help.If you are being represented by a solicitor at the tribunal, they may ask you to sign an agreement where you pay their fee out of your compensation if you wi

20、n the case. This is known as adamages-based agreement. In England and Wales, your solicitor cant charge you more than 35% of your compensation if you win the case.If you are thinking about signing up for a damages-based agreement, you should make sure youre clear about the terms of the agreement. It

21、 might be best to get advice from an experienced adviser, for example, at a Citizens Advice Bureau. To find your nearest CAB, including those that give advice by e-mail, click onnearest CAB.For more information about making a claim to an employment tribunal, seeEmployment tribunals.The (lack of) air

22、 up there Watch mCayman Islands-based Webb, the head of Fifas anti-racism taskforce, is in London for the Football Associations 150th anniversary celebrations and will attend Citys Premier League match at Chelsea on Sunday.I am going to be at the match tomorrow and I have asked to meet Yaya Toure, h

23、e told BBC Sport.For me its about how he felt and I would like to speak to him first to find out what his experience was.Uefa hasopened disciplinary proceedings against CSKAfor the racist behaviour of their fans duringCitys 2-1 win.Michel Platini, president of European footballs governing body, has

24、also ordered an immediate investigation into the referees actions.CSKA said they were surprised and disappointed by Toures complaint. In a statement the Russian side added: We found no racist insults from fans of CSKA.Age has reached the end of the beginning of a word. May be guilty in his seems to

25、passing a lot of different life became the appearance of the same day; May be back in the past, to oneself the paranoid weird belief disillusionment, these days, my mind has been very messy, in my mind constantly. Always feel oneself should go to do something, or write something. Twenty years of lif

26、e trajectory deeply shallow, suddenly feel something, do it.一字開頭的年齡已經(jīng)到了尾聲?；蛟S是愧疚于自己似乎把轉(zhuǎn)瞬即逝的很多個(gè)不同的日子過成了同一天的樣子；或許是追溯過去，對自己那些近乎偏執(zhí)的怪異信念的醒悟，這些天以來，思緒一直很凌亂，在腦海中不斷糾纏?？傆X得自己自己似乎應(yīng)該去做點(diǎn)什么，或者寫點(diǎn)什么。二十年的人生軌跡深深淺淺，突然就感覺到有些事情，非做不可了。The end of our life, and can meet many things really do?而窮盡我們的一生，又能遇到多少事情是真正地非做不可？During

27、my childhood, think lucky money and new clothes are necessary for New Year, but as the advance of the age, will be more and more found that those things are optional; Junior high school, thought to have a crush on just means that the real growth, but over the past three years later, his writing of a

28、lumni in peace, suddenly found that isnt really grow up, it seems is not so important; Then in high school, think dont want to give vent to out your inner voice can be in the high school children of the feelings in a period, but was eventually infarction when graduation party in the throat, later ag

29、ain stood on the pitch he has sweat profusely, looked at his thrown a basketball hoops, suddenly found himself has already cant remember his appearance.童年時(shí)，覺得壓歲錢和新衣服是過年必備，但是隨著年齡的推進(jìn)，會(huì)越來越發(fā)現(xiàn)，那些東西根本就可有可無；初中時(shí)，以為要有一場暗戀才意味著真正的成長，但三年過去后，自己心平氣和的寫同學(xué)錄的時(shí)候，突然就發(fā)現(xiàn)是不是真正的成長了，好像并沒有那么重要了；然后到了高中，覺得非要吐露出自己的心聲才能為高中生涯里的懵懂

30、情愫劃上一個(gè)句點(diǎn)，但畢業(yè)晚會(huì)的時(shí)候最終還是被梗塞在了咽喉，后來再次站在他曾經(jīng)揮汗如雨的球場，看著他投過籃球的球框時(shí)，突然間發(fā)現(xiàn)自己已經(jīng)想不起他的容顏。Originally, this world, can produce a chemical reaction to an event, in addition to resolutely, have to do, and time.原來，這個(gè)世界上，對某個(gè)事件能產(chǎn)生化學(xué)反應(yīng)的，除了非做不可的堅(jiān)決，還有，時(shí)間。A persons time, your ideas are always special to clear. Want, want, l

31、ine is clear, as if nothing could shake his. Also once seemed to be determined to do something, but more often is he backed out at last. Dislike his cowardice, finally found that there are a lot of love, there are a lot of miss, like shadow really have been doomed. Those who do, just green years one

32、self give oneself an arm injection, or is a self-righteous spiritual.一個(gè)人的時(shí)候，自己的想法總是特別地清晰。想要的，不想要的，界限明確，好像沒有什么可以撼動(dòng)自己。也曾經(jīng)好像已經(jīng)下定了決心去做某件事，但更多的時(shí)候是最后又打起了退堂鼓。嫌惡過自己的怯懦，最終卻發(fā)現(xiàn)有很多緣分，有很多錯(cuò)過，好像冥冥之中真的已經(jīng)注定。那些曾經(jīng)所謂的非做不可，只是青蔥年華里自己給自己注射的一支強(qiáng)心劑，或者說，是自以為是的精神寄托罷了。At the moment, the sky is dark, the air is fresh factor afte

33、r just rained. Suddenly thought of blue plaid shirt; Those were broken into various shapes of stationery; From the corner at the beginning of deep friendship; Have declared the end of the encounter that havent start planning. Those years, those days of do, finally, like youth, will end in our life.此

34、刻，天空是陰暗的，空氣里有著剛下過雨之后的清新因子。突然想到那件藍(lán)格子襯衫；那些被折成各種各樣形狀的信紙；那段從街角深巷伊始的友誼；還有那場還沒有開始就宣告了終結(jié)的邂逅計(jì)劃那些年那些天的非做不可，終于和青春一樣，都將在我們的人生中謝幕。Baumgartner the disappointing news: Mission aborted. r plays an important role in this mission. Starting at the ground, conditions have to be very calm - winds less than 2 mph, with

35、no precipitation or humidity and limited cloud cover. The balloon, with capsule attached, will move through the lower level of the atmosphere (the troposphere) where our day-to-day weather lives. It will climb higher than the tip of Mount Everest (5.5 miles/8.85 kilometers), drifting even higher tha

36、n the cruising altitude of commercial airliners (5.6 miles/9.17 kilometers) and into the stratosphere. As he crosses the boundary layer (called the tropopause),e can expect a lot of turbulence.The supersonic descent could happen as early as Sunda.The weatheThe balloon will slowly drift to the edge of space at 120,000 feet ( Then, I would assume, he will slowly step out onto something resembling an Olympic diving platform.Below, the Earth becomes the concrete