高级财务会计模考试卷.pdf

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1、高级财务会计模考试卷Advanced financial accounting test paperOne,a single choice of choice.(20 points for each question,20 points.)Only one of the four candidates listed in each of the items iseligible for the title.Please fill in the following brackets.Neither choice,choice,nor choice is all.Financial account

2、ing shall guide and regulate accounting.Thecorrect answer is DA,national financial regulationsB,the enterprise accounting systemC,the financial system of the enterpriseD,accepted accounting principles2,the situation that leads to permanent difference is()x isthe correct answer CA and A package depos

3、it that has not been returned for A yearafter the expiration of A year,the tax code shall be includedin the amount of taxable income in the current periodB,accelerated depreciation makes the difference betweenaccounting and taxable incomeNon-public welfare donation by C and enterprisesThe difference

4、 between accounting profit and taxable incomeshall be made by the use of equity method for long-terminvestment by the company3,the contents of the permanent difference that do not belongto the income tax accounting are()()*()A,the interest income that the enterprise buys the TreasurybondThe differen

5、ces in the method of depreciation of fixed assetsin accounting and tax law of enterprisesThe fine of the illegal business of the enterpriseThe entertainment cost of the companys super standard columnA fixed asset improvement expenditure that is under the burdenof the leasing lessee shall be included

6、 in the expenses for saleover the period of the lease term,which shall be included inthe()subject for over a year.The correct answer is CA,“the amortized cost”B,“for the amortized expense or for the long term”C,deferred assets or deferred assets”Deferred assets”Foreign currency refers to the unit of

7、 monetary measurementother than the accounting standard.This concept is definedfrom the()Angle.The correct answer is DThe difference between A and A foreign currencyB,the payment method of international settlementA currency other than the RMBD,accountingThe total amount of financing leases differs f

8、rom that of thenet.The correct answer is AA,lease receivableThe cost of leasing assetsC,rental rentD,rental equipmentThe basic principle of the account processing of an enterprisethat is legal in the use of rights and interests is()thecorrect answer is DThe assets,liabilities and owners,equity of th

9、e merged entityshall be transferred to the merged entityAll the assets and owners,rights and interests involved in themerger are transferred to the merged entityAll the assets and liabilities involved in the merger aretransferred to the merged entityAll the assets,liabilities and owners equity of th

10、e mergedentity shall be transferred to the merged entityThe cost of developing a product in the course of thedevelopment of a product is()by()the correct answer is BA,sales chargeManufacturing costManagement feeD,financial cost9,for internal exchanges form the depreciation of fixed assets,when prepa

11、ring consolidated financial statements to thecurrent use of the fixed assets more than plan carrydepreciation expense of offset,the offset of entries is()bythe correct answer is DA,borrowing:accumulated depreciationCredit:external expensesB:no profit at the beginningCredit:overheadC,borrowed:accumul

12、ated depreciationLoan:undistributed profit at the beginningD,borrowed:accumulated depreciationCredit:overhead10,all inside the enterprise group to buy goods in the currentimplementation of foreign sales,when preparing consolidatedfinancial statements shall,in accordance with the internalpurchase amo

13、unt of goods,the following offset entries(x)isthe correct answer is CA:bank depositCredit:external expensesB:bank depositsLoan:product sales revenueC,loan:product sales revenueCredit:product sales costD,debit:accounts receivableLoan:product sales revenueThe socio-economic environment created by infl

14、ation accountingis()the correct answer is AA,chronic,serious inflationB,the inflation of a certain periodC,long-term average inflationD,long-term intermittent inflationThe following options are not part of the monetary liabilities0A,short-term borrowingB,accounts payableC,long-term loanPayment in ad

15、vanceAll assets,liabilities and owners rights and interestsinvolved in the consolidated enterprise shall be transferredto the merged enterprise under the legal rights set.The correctanswer is BA,reset valueBook valueFair valueMarket priceThe inflation accounting model,which is based on current costs

16、and individual price levels,is()()()()A,general price level accountingB,current cost/equivalent currency accountingC,current cost accountingD,1iquidating value accounting15,in accordance with the provisions of the interim provisionson consolidated accounting statements,to merge spreads in theconsoli

17、dated balance sheet shall be separately which reflectedin()project.The correct answer is DA,equityB,the surplusC,capital accumulationLong-term investment16,and for the wholly owned subsidiary of the minorityshareholder part of the profits,in consolidated accountingstatement should be()by the correct

18、 answer is CA,the profits of the enterprise groupB,the income of the enterprise groupC,the cost of the enterprise groupThe profits of the parent companyThe present cost accounting unit is()()x is the correct answer(B)A,historical costNominal moneyCurrent costD,equivalent currency18,in the period of

19、inflation,the traditional financialaccounting to eliminate the influence of inflation,maintaininventory to purchase,the inventory cost(x)is adopted in thecalculation method of the correct answer is CA,first out,first outB,the weighted averageC,back in first outThe final price methodThe liquidation f

20、ee shall be paid from the liquidation propertyof the enterprise.The correct answer is DA,pay off debtsB,the distribution of surplus propertyC,obtain the liquidation benefitD,the cost will take precedenceWhen the sales revenue is confirmed by the percentage offinished products,the degree of completio

21、n of the project is()the correct answer is AA,the ratio of the incurred costs to the estimated total costB)the ratio of the total cost to the estimated total costC,the ratio of the cost to the actual total costD,the proportion of the estimated total cost of incomeTwo,multiple choice questions.For ea

22、ch of the five items listed in each topic,there are twoto five that are in line with the requirements,please fill inthe brackets after the question.No choice,no choice,no choice,no choice.The principle that the listed company discloses informationshould be()by()x is ABCDEA,the relevance principleB,t

23、he importance principleC,reliability principleD,the full disclosure principleE,unity principleUnder the indirect pricing method,the calculation method ofthe forward exchange rate is()*()the correct answer is BCA,the forward exchange rate is equal to ten liters of waterat spot rateB:the forward excha

24、nge rate is the number of litres of waterat the spot rateC,the forward exchange rate is the spot rate of 10D,the forward exchange rate is the spot rateE,A and BThe main difference between the income tax accounting andfinancial accounting is()the correct answer is ABCA,different goalsB,the measure of

25、 income is differentC,accounting is differentD,the accounting process is differentE,the accounting object is differentThe leasing accounting has further developed the traditionalfinancial accounting principles.The correct answer is ABCDA,revenue confirmation principleB,the importance principleC,the

26、principle of prudenceThe principle of DE,the relevance principleThe content of“deferred tax“subject credit is()the correctanswer is ACThe amount of income tax that A and the time difference of thisperiod shall produceThe amount of income tax deducted from the future of this timedifferenceC,this peri

27、od returns the amount of the debit that has beenconfirmed by the time differenceD,the amount of the amount of time that has been confirmed forthe effect of the time differenceThe difference between an E and a deferred tax is greater thanthe creditThree,the noun explanation(the big question is 5 smal

28、l,eachquestion 2,total 10.)Lift water and waterThe forward exchange rate of water and water will be availablein water and water.The premium is that the forward foreignexchange price is higher than the spot foreign exchange price.The discount means that the forward foreign exchange price islower than

29、 the spot foreign exchange price.The tax effect accounting methodTax effect accounting method refers to the income taxaccounting,will this timing differences between accountingprofit and taxable income before tax effects of the amount oftax,with the timing differences caused by the current incometax

30、 and the effect of inter-temporal allocation,deferred andallocated to future periods.28,leveraged leaseLeveraged lease is the lease asset of the lessor that isprimarily dependent on a third party to provide funds forpurchase or manufacturing and lease the leased business.Reset the cost methodReplace

31、ment cost method,namely the conditions of the presentis evaluated the new state of the replacement cost of the assetminus the asset of the substantive value,functional value andeconomic value,reckon method needed to evaluate the value ofthe assets.30,liquidation accountingLiquidation accounting refe

32、rs to be dissolved by each clearingoperations to reflect and supervision enterprise,to therelevant creditors,investors and government departments,thefinancial situation of the disclosure of enterprise,theliquidation process and the result is a specialized accountingthe accounting information.Four,a

33、simple answer(four small questions in this big question,five points for every little question,20 points for eachquestion).To briefly describe the social and economic conditions arisingfrom the accounting of inflation.The socio-economic conditions created by inflation accountingare chronic,severe inf

34、lation.Because inflation currency fellsharply,the monetary unit of measurement and accountingmeasurement units other interdependent relationship isdestroyed,the proportion of different period provided by theaccounting data comparability.And the distortion ofaccounting information,can，t meet with the

35、 enterpriseeconomic interests of investors,lenders and the competentdepartment of the government to make economic policy and themanagement of the enterprise and the need of enterprisemanagement,make financial accounting is difficult to achieve,to solve this contradiction,the inflation accounting.Wha

36、t is the exchange profit and loss?Describe the species.Exchange gains and losses is to show enterprise of the foreigncurrency business is converted into standard money of chargeto an account,the money due to exchange rate changes and thefunctional currency and convert the difference and differentfor

37、eign exchange receipts of difference brings to theenterprise gains or losses.This is also called the exchangedifference.Exchange gains and losses to affect the gains andlosses of the enterprise,it is an indicator of the enterpriseforeign exchange risk,the size of the foreign exchange riskof the ente

38、rprises are embodied in the degree of exchange gainsand losses directly.According to the difference of theexchange gains and losses,there are several common types:(1)exchange gains and losses.In a foreign currencytransaction,the exchange gains and losses arising from thewithdrawal or repayment of th

39、e debts of foreign currencycreditors rights shal 1 be summarized.(2)exchange gains and losses.Exchange gains and losses arising from the exchange ofdifferent kinds of currencies.(3)to adjust foreign exchange gains and losses.Under thecurrent exchange rate system,the accounting should be at theend of

40、 term foreign currency funds,foreign currency debts andforeign currency at the end of the long and short-terminvestment account timely market exchange rate adjustment,dueto adjust the exchange gains and losses of the adjustment offoreign currency exchange gains and losses.(4)foreign currencies are c

41、onverted into profits and losses.In the final accounting,in order to prepare the consolidatedfinancial statements or the restated amount accounting recordsand financial statements,and will represent the amount of aforeign currency units into the amount of functional currencyvaluation unit said,in th

42、e process of translation translationexchange foreign currency exchange gains and losses of theprofits and losses.How to offset the depreciation of fixed assets,which is formedin the enterprise groups internal transaction,when preparingand consolidating accounting statements during the period ofscrap

43、ping and cleaning up?Fixed assets in use process may be scrapping and ahead of theexpiration of two kinds of circumstances,therefore,in thepreparation of consolidated accounting statements shall beoffset processing according to the specific situation.(1)when the term of the internal trading fixed as

44、sets expires,there is no offsetting problem that fails to realize internalprofit.But in the current period as is still according tooriginal price depreciation of fixed assets,in the currentdepreciation still contains more plan carry depreciation dueto unrealized profit internal parts,so you need to

45、more plancarry depreciation expenses shall be offset.The followingoffset entries are required:Loan:no profit is allocated at the beginningCredit:overhead(2)insider trading ahead of fixed assets to clean up,due toinsider trading in fixed assets has vanished,no fixed assetsbook value and unrealized pr

46、ofit internal offset problem.Butas a result of fixed assets scrapped ahead of time,the originalcost of fixed assets include unrealized internal profit beimplemented with clear,to this,must adjust the initialundistributed profit.At the same time,because of the periodof the liquidation,the purchase en

47、terprise still has thedepreciation of the period of the period,and the depreciationexpense of the period of the period of the period of the periodof the period of the period of the period of the period.Compilethe following accounting entries:The profit from the unrealized internal profit of the fixe

48、dasset price:Loan:no profit is allocated at the beginningLoan:revenue outside the businessTo offset the depreciation cost of the period of the period ofthe period,Loan:no profit is allocated at the beginningCredit:overheadWhat is the difference between deferred and debt?(1),by applying the method of

49、 debt due to the tax rate changesor new taxes,need the original confirmed deferred income taxliability or deferred income tax assets balance to adjustaccordingly,and deferred law does not need to adjust to this.(2)the deferred income tax liabilities or deferred tax assetsrecognized by the debt act a

50、re more in line with the definitionof liabilities or assets.(3)if known in this issue of timing differences in the annualrate of return,after under the deferred method,is calculatedaccording to the tax rate in the“deferred tax”;Under the debtmethod,the tax rate of the current period may be calculate