2022年20xx年小企业会计制度解析2 .pdf

20XX年小企业会计制度解析(徐州版)（Analysis of accounting system for small enterprises in 2011(Xuzhou version)）Analysis of the accounting system of small enterprise class exercises Judgment questions:1,if a small enterprise is unable to pay the payable accounts or the payable by other units,it should be transferred to the capital reserve,debit the subject,credited to the capital reserve subjects.title number:Qhx002719 A,yeah B,wrong Your answer:A,the correct answer:A 2,for long-term receivables,small enterprises should be based on the principle of time value of money,calculate the present value of long-term receivables for accounting treatment.title number:Qhx002723 A,yeah B,wrong Your answer:B,the correct answer:B 3,small business accounting system stipulates short-term investment end valuation,using the total cost and the total market value of the lower law measurement.title number:Qhx002710 A,yeah B,wrong Your answer:A,the correct answer:A 4,small enterprise accounting system stipulates that small enterprises should follow the principle of reasonable division of income expenditure and capital expenditure when accounting.title number:Qhx002722 A,yeah B,wrong Your answer:A,the correct answer:A 5,small business accounting system,the capital invested by the investor,can arbitrarily change.title number:Qhx002725 A,yeah B,wrong Your answer:B,the correct answer:B 文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4Radio examination:1,small business accounting system referred to in the external financing refers to().title number:Qhx002668 A,do not borrow money from banks B,not borrowing from other units C,non public offering of stocks or bonds D,no investment Your answer:C,the correct answer:C 2,the following does not belong to the capitalization of borrowing costs began to point the condition is().title number:Qhx002681 A,after the board of directors or manager(director)meeting approved B,borrowing costs have occurred C,purchase and construction activities have already begun D,asset spending has occurred Your answer:A,the correct answer:A 3,a companys bad debt reserve balance of 200000 yuan at the 文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4beginning of the year,the year-end accounts receivable balance of 40 million yuan,bad debt preparation rate of 1%,the end of the year should be bad debt preparation()yuan.title number:Qhx002679 A,0 B,100000 C,200000 D,300000 Your answer:C,the correct answer:C 4,cash inventory found a shortage of cash,should belong to the part of the compensation responsibility,should be debited(subject).title number:Qhx002669 A and out of pocket expenses B and other receivables C and management fee D,pending disposal of property damage Your answer:B,the correct answer:B 5,a companys bad debt reserve balance of 10000 yuan,May write off bad debt 15000 yuan,year-end accounts receivable balance 文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 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ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4of 2 million yuan,bad debt preparation rate of 1%,the end of the year should be bad debt preparation()yuan.title number:Qhx002684 A,15000 B,25000 C,20000 D,10000 Your answer:B,the correct answer:B A multiple-choice question:1,the long-term equity investment by the scope of the equity method of accounting(is).title number:Qhx002705 see the answer A has control over the invested enterprises B has the common control over the invested enterprise C has a great influence on the invested enterprises D,no control over invested enterprises Your answer:ABC,the correct answer:ABC 2,the inventory project in the balance sheet should be based 文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 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ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4on the total balance of the final balance of the items(such as)and minus the sum of the sum of the final balance of the inventory depreciation provision.title number:Qhx002692 see the answer A and in transit goods B,materials C,low value consumable D,inventory goods Your answer:ABCD,the correct answer:ABCD 3,stock investment has to be accounted for according to the actual cost(including)and other related expenses.title number:Qhx002689 see the answer A and purchase price B,tax C and handling fee D cash dividends declared but not yet received Your answer:ABC,the correct answer:ABC 4,in the following matters,should be included in the capital reserve subjects(is).title number:Qhx002697 see the 文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4answer A,capital premium income B,outstanding payables C and surplus reserves extracted D and foreign currency capital conversion balance Your answer:ABD,the correct answer:ABD 5.The period expenses include().title number:Qhx002699 see the answer A and management fee B and manufacturing costs C and financial expenses D and sales expenses Your answer:ACD,the correct answer:ACD Judgment questions:1,investment companies are investment enterprises have control,should be accounted for using the cost method.title number:Qhx002714 文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A