财务统计人员聘笔试试题.doc

财务、统计人员聘笔试试题 四川沿森投资治理有限公司 财务部、统计部聘请笔试试题 姓名： 分数 考试须知：1、考试时间：100分钟 2、考试分值：总分值为100分 3、考试成绩70分及格。 一、选择题(本大题20个小题，每题1.5分，共30分，每题只有一个正确答案) 1、“有借必有贷，借贷必相等”的记账规章适用于（ ） A、单式记账法 B、收付记账法 C、借贷记账法 D、增减记账法 2、从银行提取现金，一般应编制（ ） A、现金收款凭证 B、现金付款凭证 C、银行存款收款凭证 D、银行存款付款凭证 3、现金日记账的外表形式一般为 （ ） A、订本式 B、活页式 C、卡片式 D、多栏式 4、某企业2022年度利润总额为8万元，年末结账后资产总额22万元，负债总额8万元，资本公积2万元，盈余公积1万元，未安排利润1万元，则实收资本为（ ） A、8万元 B、12万元 C、42万元 D、10万元 5、某企业“应收账款”账户所属A、B、C三个明细账户的期末余额分别为A明细账户借方余额500元，B明细账户贷方余额1200元，C明细账户借方余额4000元。根据平行登记原则，“应收账款”总账账户期末余额为（ ） A、5700元 B、4500元 C、3300元 D、1200元 6、某企业7月1日存货结存数量为200件，单价为4元；7月2日发出存货150件；7月5日购进存货200件，单价4.4元；7月7日发出存货100件。在对存货发出采纳移动加权平均法核算的状况下，7月7日结存存货的实际本钱为（ ） A、648元 B、432元 C、1080元 D、1032元 7、某企业2022年6月20日自行建筑的一条生产线投入使用，该生产线建筑本钱为740万元，估计使用年限为5年，估计净残值为20万元。在采纳年数总和法计提折旧的状况下，2022年该设备应计提的折旧额为( ) A、240万元 B、140万元 C、120万元 D、148万元 8、某企业研制一项新技术，该企业在此项讨论过程中支付调研费30000元，支付人工费40000元。在开发过程中支付材料费60000元，人工费30000元，企业帮助生产车间为新技术开发阶段供应效劳总计50000元，并最终取得专利权。假设开发过程中发生的支出均可资本化。则该项专利权的入账价值为（ ） A、90000元 B、140000元 C、160000元 D、170000元 9、甲工业企业2022年4月份产品销售收入202200元，发生一笔3月份的销售退回50000元，另给购货方折让15000元，月末填制“利润表”时，“营业收入”工程填列（ ） A、150000元 B、202200元 C、135000元 D、185000元 10、AGF公司应收账款总账借方科目余额8000万元，其明细账借方余额合计12022万元，贷方明细账余额4000万元；预收账款总账贷方科目余额10000万元，其明细账贷方余额合计18000万元，借方明细账余额8000万元。资产负债表中“应收账款”工程填列金额为（ ） A、8000万元 B、12022万元 C、16000万元 D、20220万元 11、以下工程中，属于增值税征收范围的是（ ） A、房地产公司销售商品房 B、企业转让无形资产 C、自来水公司销售自来水 D、歌舞厅销售烟、酒、饮料 12、职工张某出差归来，报销差旅费200元，交回多余现金100元，应编制的记账凭证是（ ） A、收款凭证 B、转账凭证 C、收款凭证和转账凭证 D、收款凭证和付款凭证 13、以下不属于原始凭证的是（ ） A、火车票 B、领料单 C、增值税专用发票 D、经济合同 14、生产企业购入材料发生的外地运杂费等选购费用应计入（ ） A、治理费用 B、材料物资选购本钱 C、生产本钱 D、销售费用 15、企业发生的年度亏损，可以用下一年的税前利润弥补，下一年缺乏弥补时可连续税前利润弥补的年限是（ ） A、五年内 B、一年内 C、三年内 D、二年内 16、为商品销售部门人员支付的社会保险费，应计入（ ） A、销售费用 B、营业税金及附加 C、治理费用 D、其他业务支出 17、甲公司将自产的一批应税消费品（非金银首饰）用于在建工程。该批消费品本钱为300万元，计税价格为500万元。该批消费品适用的增值税税率17%，消费税税率10%。据此计算，应计入在建工程本钱的金额为（ ） A、350万元 B、385万元 C、435万元 D、635万元 18、乙企业“应付账款”总账贷方科目余额65000万元，其明细账贷方余额合计95000万元，借方明细账余额合计30000万元；“预付账款”总账借方科目余额36000万元，其明细账借方余额合计93000万元，贷方明细账余额合计57000万元。资产负债表中“应付账款”工程填列金额为（ ）。 A、152022万元 B、65000万元 C、122022万元 D、95000万元 19、甲企业将一栋房屋无偿赠与乙公司，按规定以下说法正确的选项是（ ） A、甲不用缴税 B、甲应缴增值税 C、甲应缴营业税 D、甲应缴房产税 20、纳税人在计算应纳税所得额时，不允许作为税金工程从收入总额中扣除的税金是（ ） A、增值税 B、消费税 C、土地增值税 D、营业税 二、业务题（本大题2个小题，共40分） 1、申达有限公司2022年6月30日，银行存款日记账的结存余额为36986元，而银行送来的对账单结存余额为43186元。经逐笔核对，查明有以下几笔“未达账项”： （1）6月29日，银行为企业代付电话费1600元，而付款通知未送达企业。 （2）6月30日，外地汇来货款5600元，银行收妥入账，企业尚未入账。 （3）6月30日，企业开出转账支票2022元，持票人尚未解交银行。 （4）6月30日，银行计入企业结算户存款利息200元，尚未接到通知，故企业未入账。 要求：依据以上资料编制“银行存款余额调整表”。(12分) 银行存款余额调整表 工程金额工程金额 2、DEF工厂2022年9月份发生如下局部经济业务，编制会计分录（“除生产本钱”、“库存商品”、“应缴税费”账户外，其余账户的明细账户设置可不作要求）。（28分） （1）收到甲公司投入的新设备一套，公允价值400000元。 （2）向中国工商银行申请取得期限为3年的借款202200元，存入银行存款账户。 （3）用现金支付办公费400元，其中生产车间300元，治理部门100元。 （4）以银行存款支付广告费9000元。 （5）销售给乙公司A产品300件，单位售价400元，增值税销项税额20400元；B产品100件，单位售价500元，增值税销项税额8500元；款项已收存银行存款户。 （6）从银行提取现金20220元，备发工资。 （7）以现金20220元发放工资。 （8）本月领用材料如下：生产A产品领用材料60000元，B产品领用材料30000元，生产车间一般耗用3000元，治理部门一般耗用2022元。 （9）安排本月应付职工工资20220元，其中生产A产品工人工资9000元，B产品工人工资6000元，生产车间治理人员工资2022元，企业治理人员工资3000元。 （10）本月计提固定资产折旧7000元，其中生产车间固定资产折旧4500元，企业治理部门固定资产折旧2500元。 （11）预提本月短期借款利息2022元。 （12）本月发生制造费用9800元，安排转入生产本钱，其中A产品负担6000元，B产品负担3800元。 （13）结转本月完工入库产品的生产本钱，其中A产品400件全部完工，总本钱为100000元，B产品200件全部完工，总本钱为60000元。 （14）以银行存款上缴本月增值税12022元。 三、简答题（共3题，每题10分，共30分） 1、请问你是如何预备这次面试的？ 2、在您以前的财务（统计）工作中，遇到过何种困难？请问您是如何处理的？结果怎么样？ 3、您为什么要选择这份工作，假设应聘胜利，您将如何做好这份工作？ 参考答案： 一选择题 1-5 CDADC 6-10 ACBCD 11-15CCDBA 二、业务题 1、 银行存款余额调整表 工程金额工程金额银行对账单余额43186企业银行存款日记账余额36986加：企业已收银行未收款加：银行已收企业未收款5600200减：企业已付银行未付款2022减：银行已付企业未付款1600调整后的存款余额41186调整后的存款余额41186 2、 （1）借：固定资产 400000 （2）借：银行存款 202200 贷：实收资产 400000 贷：长期借款202200 （3）借：制造费用 300 （4）借：销售费用 9000 治理费用 100 贷：银行存款 9000 贷：库存现金 400 (5)借：银行存款 202200 （6）借：库存现金 20220 贷：主营业务收入170000 贷：银行存款 20220 应交税费应交增值税（销项）28900 （7）借：应付职工薪酬 20220 （8）借：生产本钱甲产品 60000 贷：库存现金 20220 乙产品 30000 制造费用 3000 治理费用 2022 贷：原材料 95000 (9)借：生产本钱甲产品9000 （10）借：制造费用 4500 乙产品 6000 治理费用 2500 制造费用 2022 贷：累计折旧 7000 治理费用 3000 贷：应付职工薪酬 20220 （11）借：财务费用 2022 （12）借：生产本钱甲产品6000 贷：应付利息2022 乙产品 3800 贷：制造费用 9800 （13）借：库存商品甲产品100000 （14）借：应交税费应交增值税（已交税金）12022 乙产品60000 贷：生产本钱甲产品100000 贷：银行存款 12022 乙产品60000 situation, causing the livelihood of 100 tailings project management project and South Mining Technology in two engineering work lag. Corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, strictly abide by the partys political discipline. Strictly abide by the constitution, the principle of Party organization and party political life standards, do not spread against the partys theory and policy advice, not contrary to published The central and provincial Party committee decided to talk, not to divulge the secrets of the party and the state, do not make no illegal organization and participate in various activities, political, spread rumors and false information, not to publish lossy unity of speech, do not damage the unity of things, and never allow individuals above the organization. 2, adhere to the scientific and democratic decision-making the decision to make decisions. Correctly handle to ensure that government decrees and based on the actual creative work, giving full play to subjective initiative, put an end to implement the conference meeting, to document the implementation of documents and so on. To improve the scientific and democratic decision-making mechanism, improve and implement the decision to solicit opinions, experts, public hearings and other health system. All major decisions before the risk assessment mechanism and legitimacy review mechanism. Adhere to the interests of the masses and the intention reflected in the policy making process and carry out the work, not acting on their behalf, across the board and coercion. (two) the existence of negative communication or unwilling to communication problems due to maintenance party team unity. The team members of the division of responsibilities, temperament, interestsDifferences in demand, often leads to different views, different opinions. Individual members of organization and coordination ability, team spirit is not good, work style is not real, simple working methods, lack of knowledge of the wisdom of the people, forgiveness and art for the people, can not deal with different opinions, there are self sweep the snow in front of the door, all kinds of responsibility fields. Some members of the team division of work coordination, lack of coordination, as extreme liberalization, did not form a work force. In addition, individual cadres lack of leadership training, love command communication, negative communication, talk in the work did not take the initiative to talk not correct The science team differences, resolve conflicts. Corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, to further strengthen the education and guidance on the implementation of the central eight provisions, the provincial nine provisions of the county committee of the ten provisions extensive publicity, eliminate the ideological situation, causing the livelihood of 100 tailings project management project and South Mining Technology in two engineering work lag. Corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, strictly abide by the partys political discipline. Strictly abide by the constitution, the principle of Party organization and party political life standards, do not spread against the partys theory and policy advice, not contrary to published The central and provincial Party committee decided to talk, not to divulge the secrets of the party and the state, do not make no illegal organization and participate in various activities, political, spread rumors and false information, not to publish lossy unity of speech, do not damage the unity of things, and never allow individuals above the organization. 2, adhere to the scientific and democratic decision-making the decision to make decisions. Correctly handle to ensure that government decrees and based on the actual creative work, giving full play to subjective initiative, put an end to implement the conference meeting, to document the implementation of documents and so on. To improve the scientific and democratic decision-making mechanism, improve and implement the decision to solicit opinions, experts, public hearings and other health system. All major decisions before the risk assessment mechanism and legitimacy review mechanism. Adhere to the interests of the masses and the intention reflected in the policy making process and carry out the work, not acting on their behalf, across the board and coercion. (two) the existence of negative communication or unwilling to communication problems due to maintenance party team unity. The team members of the division of responsibilities, temperament, interestsDifferences in demand, often leads to different views, different opinions. Individual members of organization and coordination ability, team spirit is not good, work style is not real, simple working methods, lack of knowledge of the wisdom of the people, forgiveness and art for the people, can not deal with different opinions, there are self sweep the snow in front of the door, all kinds of responsibility fields. Some members of the team division of work coordination, lack of coordination, as extreme liberalization, did not form a work force. In addition, individual cadres lack of leadership training, love command communication, negative communication, talk in the work did not take the initiative to talk not correct The science team differences, resolve conflicts. Corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, to further strengthen the education and guidance on the implementation of the central eight provisions, the provincial nine provisions of the county committee of the ten provisions extensive publicity, eliminate the ideological8 situation, causing the livelihood of 100 tailings project management project and South Mining Technology in two engineering work lag. Corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, strictly abide by the partys political discipline. Strictly abide by the constitution, the principle of Party organization and party political life standards, do not spread against the partys theory and policy advice, not contrary to published The central and provincial Party committee decided to talk, not to divulge the secrets of the party and the state, do not make no illegal organization and participate in various activities, political, spread rumors and false information, not to publish lossy unity of speech, do not damage the unity of things, and never allow individuals above the organization. 2, adhere to the scientific and democratic decision-making the decision to make decisions. Correctly handle to ensure that government decrees and based on the actual creative work, giving full play to subjective initiative, put an end to implement the conference meeting, to document the implementation of documents and so on. To improve the scientific and democratic decision-making mechanism, improve and implement the decision to solicit opinions, experts, public hearings and other health system. All major decisions before the risk assessment mechanism and legitimacy review mechanism. Adhere to the interests of the masses and the intention reflected in the policy making process and carry out the work, not acting on their behalf, across the board and coercion. (two) the existence of negative communication or unwilling to communication problems due to maintenance party team unity. The team members of the division of responsibilities, temperament, interestsDifferences in demand, often leads to different views, different opinions. Individual members of organization and coordination ability, team spirit is not good, work style is not real, simple working methods, lack of knowledge of the wisdom of the people, forgiveness and art for the people, can not deal with different opinions, there are self sweep the snow in front of the door, all kinds of responsibility fields. Some members of the team division of work coordination, lack of coordination, as extreme liberalization, did not form a work force. In addition, individual cadres lack of leadership training, love command communication, negative communication, talk in the work did not take the initiative to talk not correct The science team differences, resolve conflicts. Corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, to further strengthen the education and guidance on the implementation of the central eight provisions, the provincial nine provisions of the county committee of the ten provisions extensive publicity, eliminate the ideological