2020年电大中级财务会计考试真题和答案必考重点.doc

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1、精选中级财务会计考试小抄一、单项选择题从下列每小题的四个选项中选择一个正确的，并将其序号字母填在答题纸上。每小题2分，共 20分1.小规模纳税企业购进存货所发生的进项增值税，正确的核算方法是( A )。A.计入存货成本 B.计入管理费用 c.计人销售费用 D.作为进项税单独核算 2.对库存现金清查中发现的确实无法查明原因的长款，批准后应将其计入 （ D )。A.资本公积 B.其他业务收入 c.盈余公积 D.营业外收入 3.同一企业不同时期所使用的会计政策、会计程序与方法应尽可能保持一致，不得随意变更。其所体现的会计信息质量要求是( C )。A.可靠性 B.谨慎性 c.一致性 D.相关性4.存货

2、价格持续上涨时，下列发出存货计价方法能使期末存货金额最大的是 ( A )。A.先进先出法 B.加权平均法 C.个别计价法 D.移动平均法 5.购人当期发行的3年期债券一批计划持有至到期，债券利息于到期时同本金一起支付。据此，持有期内企业按期确认的应收利息，其核算账户是( C )。 A.应收利息 B.其他应收款 c.持有至到期投资 D.长期应收款 6.购入普通股10 000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、其中包括己宣告发放但尚未支付的现金股利 O . 20元。另外支付交易税费1 200元。据此，该项交易性金融资产的初始成本应为( 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存货库存成本35万元，预计售价 (不含增值税)50万元、估计销售费用6万元。之前该项存货未计提跌价准备，不考虑其他因素。则 2 0 10年 12月 31日， D存货应计提跌价准备( D ) 。 A. 21万元 B. 15万元 C. 9万元 D. 0 8.固定资产原值50000元，预计使用5年，预计净残值2000元。采用年数总和法计提折旧时，第二年的折旧金额应为( C)。 A. 20 000元 B. 16 000元 C. 12 800元 D. 13 333元 9.采用总额法核算附现金折扣的商品销售，对

4、所发生的现金折扣支出，正确的会计处理方法是( A) A.增加财务费用 B.冲减当期销售收入 c.增加管理费用 D.增加当期销售成本 10. H公司以一台设备对A公司技资，取得A公司有表决权的股份10%计划长期持有。设备公允价值 30万元、净值 26万元，未计提减值准备。设备运至A公司，发生运输费用 2 000元。该项交易具有商业实质，不考虑其他相关税费，则H公司对该项长期股权投资确认的初始成本应为( A ) A. 302 000元 B. 300 000元 C. 262 000元 D. 260 000元 2583 二、多项选择题从下列每小题的五个选项中选出二至五个正确的，并将其序号字母填在答题纸

5、上。每小题3分，共 15分。多选、错选均不得分，少选可酌情结分 1 1.下列转账结算方式中，同城、异地均可采用的有 ( CDE )。 A.支票结算 B.托收承付结算 c.商业汇票结算 D.委托收款结算 E.银行汇票结算 12.对采用公允价值模式进行后续计量的投资性房地产，下列表述不正确的是 ( ACDE )。 A.应计提折旧或摊销 B.公允价值变动收益计入当期损益 c.公允价值变动损失计入资本公积 D.不计提折旧或摊销，但应进行减值测试并计提减值准备 E以后会计期间可改用成本模式进行后续计量 13.下列各项中，属于坏账损失核算方法的有 ( A B )。 A.直接转销法 B.备抵法 c.除销百分

6、比法 D.账龄分析法 E.权益法 14.下列各项应作为企业投资收益核算的有 ( CDE )。 A.银行活期存款户的利息收入 B.长期股权投资分得的股票股利 c.购买国债确认的利息收入 D.出售交易性金融资产取得的净收入 E.购买公司债券按实际利率确认的利息收入 15.下列与无形资产摊销有关的表述中，正确的有 ( A B E ) 。A.无形资产一般无残值 B.使用寿命不确定的无形资产不需要摊销 C.无形资产的使用寿命一律10年 D.摊销金额一律计入管理费用 E.摊销方法多种，包括直线法、生产总量法等 三、简答题(每小题5分，共 10分) 16.什么是银行存款 企业在银行开立的存款账户有哪些答：按

7、照规定，我国企业在银行开立的存款账户包括:基本存款户、一般存款户、临时存款户、专用存款户。17.简述权益法的涵义与适用范围。答：权益法是指长期股权投资以初始技资成本计量后，技资期内根据投资企业享有被投资单位所有者权益份额的变动对投资账面余值进行调整的方法。权益法造用于长期股权投资形成后，投资企业对被投资单位具有共同控制或能产生重大影响的情况。投资企业对所控制的子公司平时用成本法核算，编制合并报表时再用权益法转换。四、单项业务题本题 33分对下列经济业务编制会计分录(写出总账科目即可，每小题3分) 18.以银行存款购入某上市公司发行的3年期债券一批，面值50 000元，实际付款52000元。相关

8、税费略。购入时，公司管理当局对该批债券的持有意图不明确答：借 z可供出售金融资产52000贷z银行存款 5 2 000 19.将拥有的一项专利权出租，本月确认收入80000元收妥并存入银行 (相关税费略 )。 答：借 :银行存款80000 贷:其他业务收入 80000 20.将一张面值100 000元、不带息的银行承兑汇票向银行申请贴现，支付银行贴现利息 2 000元。答：借 ：银行存款98000 财务费用2 000 贷:应收票据 100 000 2 1.计提存货跌价准备30000元。答：借 :资产减值损失30000 贷:存货跌价准备30 000 22.开出现金支票向储运部拨付定额备用金200

9、00元。答：借 z其他应收款 (或备用金 )20000 贷 ：z银行存款 20000 23.结转固定资产清理净收益2000元答：借 :固定资产清理2000 贷:营业外收入 2000 24.交易性金融资产本期发生公允价值变动收益60000元。 答：借 :交易性金融资产60000 贷：z公允价值变动损益 60000 25.摊销自用商标价值12 000元。答：借 ：z管理费用12 000 贷:累计摊销 12000 26.长期股权技资采用成本法核算。根据被投资方公布的本年度利润分配方案，本年度该项投资确认应收现金股利 15万元。答：借：应收股利150000 贷：t投资收益 150000 27.采用分期

10、付款方式购入一项专利，公允价值170万元，合同约定售价200万元，每半年一次、分4次平均支付。相关手续己办妥，专利己交付使用 。答：借 :无形资产1700000 未确认融资费用300000 贷 ：z长期应付款 2000000 28.对作为投资性房地产核算和管理的办公楼计提折旧50 000元。答：借 :其他业务成本50000贷:投资性房地产累计折旧50000五、计算题(本题 10分。要求列示计算过程 29. D公司按期末应收账款余额的10%计提坏账准备。2008年初， 坏账准备 账户期初余额 15万元，当年末应收账款余额200万元。2009年确认坏账损失9万元，收回以前年度已注销的坏账4万元;当

11、年末应收账款余额为 180万元。 2 0 10年末应收账款余额 160万元。要求分别计算: (1) 2009、2010年各年末坏账准备账户的年末余额 解：(1 )2009年坏账准备账户年末余额=应收账款年末余额180万元X10%= 18万元 2010年坏账准备账户年末余额=应收账款年末余额160万元X10%=16万元 (2) 2008、2009、2010年各年末应补提或冲减的坏账准备金额。解：2008年未应补提坏账准备 = 坏账准备账户年末余额20万元 坏账准备账户年初余额 15万元=5万元 2009年末应补提坏账准备= 坏账准备 账户年未余额18万元-(坏账准备账户年初余额 20万元十收回以

12、前年度已注销的坏账4万元一当年确认坏账损失9万元 ) =3万元 2010年应冲减坏账准备 = 坏账准备账户年末余额16万元-坏账准备账户年初余额18万=-2万元 30. A公司为增值税一般纳税人，原材料采用计划成本核算。2008年初，原材料账户年初余额 90000元， 材料成本差异账户年初有借方余额1300元。1月原材料的收发情况如下:(l月日，购入原材料一批，增值税发票上注明价款 105000元，增值税17850元。款项已通过银行存款支付，材料未到; (2)10日，上述材料运达并验收人库，计划成本为110000元 (3)月0日，本月领用原材料的计划成本为80000元，其中 :直接生产耗用65

13、000元，车间一般耗用 4000元，厂部管理部门领用1000元，在建工程领用10000元。要求:对本月 30日发生的领料业务编制会计分录;计算本月原材料的成本差异率(对计算结果保留2位小数)、本月发出原材料与期末结存原材料应负担的成本差异额;结转本月领用原材料的成本差异。解： (1) 30日的会计分录 :借:生产成本 ：6 5000制造费用： 4000管理费用 ：100。在建工程 ：10000贷:原材料80000(2)本月原材料成本差异率=材料节约额 (期初超支额1300十本期入库材料节约额5 000)-;-原材料计划成本 (期初90000+本期入库110000)X100%=节约1.85%本月

14、发出材料应负担节约额=80 000X 1. 85%= 1 480元本月末库存材料应负担节约额=(90000十 110000-80OOO)Xl. 85%=2220元 (3)结转本月发出材料的节约额的会计分录 :借z生产成本1202.50制造费用 74管理费用18 .5 在建工程 185贷：z材料成本差异1480Z借:材料成本差异 1480贷:生产成本 1202.50制造费用 74管理费用 18 . 50在建工程 185g an employment tribunal claimEmployment tribunals sort out disagreements between employer

15、s 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 you your employer dismisses you and you think that you have been dismissed unfairly.For more information about dismissal and unfair dismissal, seeDis

16、missal.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 cas

17、es you 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

18、advice 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

19、 thinking 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 yo

20、u win 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

21、. It 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)

22、 air 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 Tour

23、e, he 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,

24、has 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

25、 to 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

26、 life trajectory deeply shallow, suddenly feel something, do it.一字开头的年龄已经到了尾声。或许是愧疚于自己似乎把转瞬即逝的很多个不同的日子过成了同一天的样子；或许是追溯过去，对自己那些近乎偏执的怪异信念的醒悟，这些天以来，思绪一直很凌乱，在脑海中不断纠缠。总觉得自己自己似乎应该去做点什么，或者写点什么。二十年的人生轨迹深深浅浅，突然就感觉到有些事情，非做不可了。The end of our life, and can meet many things really do?而穷尽我们的一生，又能遇到多少事情是真正地非做不可？Dur

27、ing 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

28、of alumni 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, late

29、r again stood on the pitch he has sweat profusely, looked at his thrown a basketball hoops, suddenly found himself has already cant remember his appearance.童年时，觉得压岁钱和新衣服是过年必备，但是随着年龄的推进，会越来越发现，那些东西根本就可有可无；初中时，以为要有一场暗恋才意味着真正的成长，但三年过去后，自己心平气和的写同学录的时候，突然就发现是不是真正的成长了，好像并没有那么重要了；然后到了高中，觉得非要吐露出自己的心声才能为高中生涯

30、里的懵懂情愫划上一个句点，但毕业晚会的时候最终还是被梗塞在了咽喉，后来再次站在他曾经挥汗如雨的球场，看着他投过篮球的球框时，突然间发现自己已经想不起他的容颜。Originally, this world, can produce a chemical reaction to an event, in addition to resolutely, have to do, and time.原来，这个世界上，对某个事件能产生化学反应的，除了非做不可的坚决，还有，时间。A persons time, your ideas are always special to clear. Want, wan

31、t, line 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

32、 oneself give oneself an arm injection, or is a self-righteous spiritual.一个人的时候，自己的想法总是特别地清晰。想要的，不想要的，界限明确，好像没有什么可以撼动自己。也曾经好像已经下定了决心去做某件事，但更多的时候是最后又打起了退堂鼓。嫌恶过自己的怯懦，最终却发现有很多缘分，有很多错过，好像冥冥之中真的已经注定。那些曾经所谓的非做不可，只是青葱年华里自己给自己注射的一支强心剂，或者说，是自以为是的精神寄托罢了。At the moment, the sky is dark, the air is fresh factor

33、after 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 li

34、fe.此刻，天空是阴暗的，空气里有着刚下过雨之后的清新因子。突然想到那件蓝格子衬衫；那些被折成各种各样形状的信纸；那段从街角深巷伊始的友谊；还有那场还没有开始就宣告了终结的邂逅计划那些年那些天的非做不可，终于和青春一样，都将在我们的人生中谢幕。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, w

35、ith 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

36、 than 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 ed

37、ge 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 bottom of a swimming pool that he wants to land on, but not too hard. Still, hell be traveling fast, so despite the distance, it will

38、 not be like diving into the deep end of a pool. It will be like he is diving into the shallow end. Skydiver preps for the big jumpWhen he jumps, he is expected to reach the speed of sound - 690 mph (1,110 kph) - in less than 40 seconds. Like hitting the top of the water, he will begin to slow as he

39、 approaches the more dense air closer to Earth. But this will not be enough to stop him completely.If he goes too fast or spins out of control, he has a stabilization parachute that can be deployed to slow him down. His team hopes its not needed. Instead, he plans to deploy his 270-square-foot (25-s

40、quare-meter) main chute at an altitude of around 5,000 feet (1,524 meters).In order to deploy this chute successfully, he will have to slow to 172 mph (277 kph). He will have a reserve parachute that will open automatically if he loses consciousness at mach speeds.Even if everything goes as planned, it wont. Baumgartner still will free fall at a speed that would cause you and me to pass out, and no parachute is guaranteed to work higher than 25,000 feet (7,620 meters).cause there-可编辑修改-