Questions and answers for the 2009 Hunan Provincial Accounting Qualification Examination

2009 Financial Regulations Standard Answers

2009 Financial Regulations Real Questions and Reference Answers

2009 Hunan Provincial Accounting Qualification Examination Papers

Financial Laws and Regulations and Accounting Professional Ethics

Notes:

1. Candidates must write their name, admission ticket number, and examination subjects on the answer sheet.

2. After selecting the answer to each question, the answer can only be filled in on the answer sheet with a 2B pencil and cannot be answered on this test paper.

1. Single-choice questions (please fill in the corresponding information points in the answer sheet with a 2B pencil according to the requirements on the answer sheet. This question is worth 30 points. ***

Each hour Question 1 point. )

l. Which of the following is an accounting legal relationship entity (B).

A. Machinery and equipment B. Employees C. Process design D. Technical standards

2. If there is an error in the amount of the original voucher, it should be issued by the issuing unit (C).

A. Re-opening or correction

B. Correction, the correction shall be stamped with the seal of the issuing unit

C. Re-opening, no corrections shall be made on the original voucher

D. Correction, the correction shall be stamped with the seal of the person who filled out the original voucher

3. The core and leading role in the accounting professional ethics system is accounting professional ethics (B).

A. Basic norms B. Basic principles C. Guidelines for conduct D. Code of conduct

4. Engage in accounting work in accordance with the provisions of the "Accounting Law of the People's Republic of China and the State Council" Personnel must obtain (C).

A. Certified Public Accountant Qualification Certificate B. Accountant Qualification Certificate

C. Accounting Professional Qualification Certificate D. Accounting Major Graduation Certificate from technical secondary school or above

5. The following Among various departments, the ones with the power to formulate local regulations are (B)

A. Provincial People's Government

B. People's Congresses and their Standing Committees of provinces, autonomous regions, and municipalities directly under the Central Government

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C. The People's Congress and its Standing Committee of the ethnic autonomous prefecture

D. The people's government of a larger city

6. Those who serve as the person in charge of the unit's accounting agency. In addition to obtaining the accounting support qualification certificate. They should also have professional technical qualifications as an accountant or above or have more than (A) years of experience in accounting work.

A, 3 B, 5 C, 8 D. 10

7. The person in charge of the accounting department of a wholly state-owned enterprise is the nephew of the chairman of the company. Violation of (C).

A. "Enterprise Accounting System" B. "Enterprise Accounting Standards"

C. "Basic Accounting Standards" D. "Accounting File Management Measures"

8. The law that stipulates the basic system of the country, the basic rights and obligations of citizens, the composition and powers of major state organs, etc. is (A).

A. Fundamental law B. Common law C. Procedural law D. Narrow law

9. The authenticity of accounting data refers to (A).

A. The content and results reflected in the accounting data should be consistent with the content and results of the actual economic business of the unit.

B. All elements that constitute accounting information must be complete, and the economic activities of the unit must be truthfully and comprehensively recorded and reflected.

C. The results reflected in the accounting data can be consistent with the results of the actual economic business of the unit.

D. The content reflected in the accounting data may not be completely consistent with the actual Xiji business of the unit.

10. In accordance with the provisions of the "Accounting Law of the People's Republic of China and the State Council" and the "Basic Accounting Work Standards", among the following practices for the relevant person in charge of the unit to sign the financial accounting report, which one is correct? Yes(D).

A. Signature B. Seal

C. Authorize others to sign or seal D. Sign and seal

11. According to the "Basic Accounting Work Standards" "Provisions. The reconciliation work (A) of each unit shall be carried out at least once.

A. Every year B. Every half year C. Quarterly D. Monthly

12. The cashier of a certain unit is also responsible for the audit work, which does not comply with the unit’s internal control system regarding (B) Control method requirements.

A. Authorization and approval B. Separation of incompatible positions

C. Purchase and preservation of property D. Budget

13. The financial department’s suspicion of the inspected unit If illegal evidence may be lost or difficult to obtain in the future, the evidence may be registered and preserved with the approval of the person in charge of the financial department, and a decision on its disposal shall be made within (B) days.

A, 5 B, 7 C, 10 D, 15

14. Professional ethics is related to the profession, and its formation and development are due to the emergence of (B) .

A. Division of labor B. Social division of labor C. Professional division of labor D. Professional division of labor

15. The object of internal accounting supervision of the unit is the unit (C).

A. Person in charge B. Accounting agency and accounting personnel

C. Economic activities D. Personnel handling economic business

16. The bank’s one-year If there is no collection or payment activity and no debt is owed to the bank where the account is opened, the unit should be notified to go through the account cancellation procedures within (C) days from the date of issuance of the notice. Overdue account cancellation will be regarded as voluntary account cancellation, and untransferred funds will be included in the long-term balance sheet. No special account management has been obtained.

A, 15 B, 20 C, 30 D, 40

17. The implementation of accounting professional ethics needs to be promoted (A), with the cooperation of all sectors of society, and joint efforts in *** management supervision mechanism.

A. Financial department B. Competent department C. Audit department D. News and public opinion

18. When the account opening unit incurs daily sporadic expenditures, the settlement starting point for which cash can be used is (A )Yuan.

A. 1 000 B. 2 000 C. 3 000 D. 4 000

19. Company A discovered that it held a transfer of 100,000 yuan in sales issued by Company B. After the check is a bad check, the amount of compensation Company A can claim from Company B is (D) yuan.

A. 2 500 B. 1 500 C. 1 000 D. 2 000

20. The bill issuance date is "March 13". The correct answer is (D ).

A. The 03rd day of the 03rd month B. The 113th day of the 03rd month

C. The 13th day of the 03rd month D. The 113th day of the March month

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2l. The evaluation method of traditional customs in the evaluation of accounting professional ethics has two obvious characteristics: one is class nature, and the other is (C).

A. Sociality B. Traditionality C. Nationality D. Naturalness

22. The true content of accounting books is changed by alteration, filling or other means (B) Accounting Information Behavior.

A. Forgery B. Alteration C. Preparation of false information D. Stealing

23. According to the provisions of the Criminal Law of the People's Republic of China and the People's Republic of China, the crime of retaliating against accounting personnel , at (C).

A. A fine of not less than 1 time but not more than 5 times B. A fine of not more than 5 times

C. Fixed-term imprisonment of not more than 3 years or criminal detention D. Fixed-term imprisonment of not less than 3 years but not more than 7 years

24. The object of accounting professional ethics evaluation is accountants (D).

A. Professional quality B. Professional technology C. Professional ethics D. Professional behavior

25. The central link of tax collection management is (D).

A. Tax declaration B. Tax registration C. Tax audit D. Tax collection

26. In the continuing education of accounting personnel, the most basic accounting professional ethics education is (D) .

A. Legal education B. Situational education C. Self-education D. Moral education

27. Among the following tax types, they do not belong to the "Tax Collection and Administration Law of the People's Republic of China and the State" The applicable scope is (C).

A. Income tax B. Business tax C. Farmland occupation tax D. Land value-added tax

28. The Ministry of Finance’s "Regulations on Continuing Education for Accountants" clearly stipulates that "accountants receive annual The cumulative time for face-to-face training shall not be less than (B) hours.”

A, 48 B, 24 C, 16 D, 8

29. Company A underpaid tax by 20,000 yuan due to a calculation error by financial officer Zhang. The tax authorities can pursue the case. The time limit for collecting taxes and late fees is (C).

A. 1 year B. 2 years C. 3 years D. 5 years

30. Accounting professional ethics are mainly personal (C).

A. Transformation activities B. Educational activities C. Ideological activities D. Improvement activities

2. Multiple choice questions (please fill in the questions with a 2B pencil according to the requirements on the answer sheet Corresponding information points in the answer sheet. This question is worth 50 points, and each question is worth 2 points. There will be no points for multiple choices, few choices, wrong choices, or no choices.)

1. The following accounting regulations. The one that belongs to the national unified accounting system is (BCD)

A. "Accounting Law of the People's Republic of China and the State Council" B. "Enterprise Accounting System"

C. "Accounting Practice" Qualification Management Measures" D. "General Principles of Corporate Finance"

2. Property ownership refers to the legal (ABCD) rights that property owners enjoy over their own property.

A. Possession B. Use C. Profit D. Disposal

3. The characteristics of professional ethics include (ABCD)

A. Professionalism B. Practice Nature C, inheritance D, diversity

4. The accounting qualification management agency should conduct supervision and inspection on (ABCD).

A. Certification and registration status of personnel engaged in accounting work

B. Certification status of personnel engaged in accounting work and implementation of the national unified accounting system

C , Compliance of accounting professional ethics by certified personnel

D. Continuing education received by certified personnel

5. Cashiers are not allowed to concurrently hold the following accounting positions (BCD).

A. Keeping blank checks B. Keeping accounting files

C. Audit work D. Registration of income and expense accounts

6. The following items Among them, the situations where accountants must hand over all the accounting work they are responsible for to replacement personnel and are not allowed to leave without completing the procedures include (ABC).

A. Unable to work for more than 3 months due to illness or other reasons B. Unit cancellation, merger or division

C. Cancellation of accounting position D. Taking family leave

< p>7. The connotation of loyalty to duty is mainly reflected in loyalty to (ACD).

A. Country B. Accounting industry C. Service target D. Public

8. Which of the following formulations is correct: Yes (ABC)

A. State agencies, social groups, enterprises, and public institutions should all set up accounting books and conduct accounting as required.

B. Units that do not meet the conditions for establishing accounts should entrust an approved accounting agency to do the accounting.

C. The types and specific requirements of accounting books set by each unit should comply with the Accounting Law of the People's Republic of China and the State Council. and the provisions of the unified national accounting system

D. Each unit may set up separate accounting books for registration and accounting in addition to the statutory accounting books after reporting to the relevant departments for approval according to the actual situation of the unit

9. The basic requirements for adhering to accounting standards mainly include (BCD).

A. Publicize the standards B. Adhere to the standards C. Be familiar with the standards D. Follow the standards

10. Among the following, the accounting treatment method is (ABD).

A. Revenue recognition method B. Fixed assets depreciation method

C. Accounting file management method D. Accounting method for bad debt losses

11. A certain unit The financial director resigned due to dissatisfaction with his work adjustment and refused to hand over the account books, vouchers and statements in his custody, which significantly affected the unit's economic business. The treasurer's actions violated the rules of (ACD).

A. "Accounting Law of the People's Republic of China" B. "Certified Accountants Law of the People's Republic of China"

C. "Accounting Archives Management Measures" D , "Measures for the Management of Accounting Qualifications"

12. my country's accounting supervision system is composed of (ABC).

A. Internal accounting supervision within the unit B. National supervision

C. Social supervision D. Supervision by the Workers’ Congress

13. The significance of strengthening the construction of accounting professional ethics Mainly include (ABC).

A. It can effectively improve the professional ethics level of accounting personnel

B. It is an important measure to cultivate high-quality accounting talents

C. It is conducive to combating corruption and promoting integrity. In turn, it will help to form a clean and honest style in the whole society

D. It will help the unit improve its economic efficiency

14. In accordance with the provisions of the "Accounting Law of the People's Republic of China and the State Council" , the responsibilities and authorities of bookkeeping personnel and economic business matters and accounting matters (BCD) personnel should be clear, separated and restricted from each other.

A. Audit B. Handling C. Property custody D. Approval

15. The main body of internal accounting supervision of the unit is (AC)

A. Accounting Institution B, audit institution C, accountant D, auditor

16. The interaction between the accounting legal system and accounting professional ethics is (AB)

A. The accounting legal system is A strong guarantee of accounting professional ethics

B. Accounting professional ethics is the solid foundation of the accounting legal system

C. The accounting legal system is the fundamental requirement of accounting professional ethics

D. Accounting professional ethics is a manifestation of the accounting legal system

17. According to the "Interim Regulations on Cash Management", the following economic matters can use cash (ACD)

A , employee wages and allowances

B. Sporadic expenses of 2,000 yuan

C. Travel expenses that business travelers must carry with them

D. Purchase of agricultural and sideline products from individuals and other materials

18. Article 43 of the Accounting Law of the People’s Republic of China and the State Council prohibits the forgery or alteration of accounting vouchers, accounting books or preparation of accounting documents

The penalties for false financial accounting reports are (ABCD).

A. Notification B. Fine

C. Administrative sanction D. Revocation of accounting qualification certificate

19. Professional ethics in a narrow sense refers to the conduct of certain professional activities should be followed, reflect certain professional characteristics, and adjust certain professional relationships (BD).

A. Professional behavioral relationships

B. Professional behavioral norms

C. Professional behavioral activities

D. Professional behavioral norms

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20. The Accounting Law gives the financial department the power to supervise accounting activities, and other laws give departments the power to supervise relevant accounting work and punish relevant accounting violations (ABCD)

A. People's Bank of China B. Securities supervision I

C. Insurance supervision D. Audit and taxation departments

21. The circumstances under which enterprises should register for taxation generally include (AB)

A. Opening business B. Adding bank account number C. Closing business D. Resuming business

22. Professional technical ability is one of the important contents of the accounting professional ethics code, which mainly includes (ACD)

A. Provide good service B. Pioneering and innovative C. Familiar with laws and regulations D. Professional judgment ability

23. Taxpayers must hold a tax registration certificate to handle matters including (BCD)

A. Industrial and commercial registration B. Open a bank account C. Receive purchase invoices D. Apply for tax reduction

24. On October 20, 2008, a tax authority inspected a hotel and found that The hotel received its business license on September 1 of that year and did not apply for tax registration. Which of the following statements is correct (ABC)

A. The hotel should apply for tax registration within 30 days of receiving the business license

< p> B. The tax authority should order the hotel to complete tax registration within a time limit

C. The tax authority can impose a fine on the hotel in accordance with the relevant provisions of the "People's Republic of China and the National Tax Collection and Administration Law"

D. The tax authorities can revoke the hotel's business license

25. The financial department of a company predicts that the company will lose 8 million yuan this year. The general manager of the company instructed the chief accountant to do everything possible to achieve the profit target for the year, and said, "If it doesn't work, we can do some technical processing of the accounting statements. The chief accountant prepared the accounting statements for the year in accordance with the general manager's intention. I would like to ask: The behavior of the chief accountant violated Accountants in accounting professional ethics should meet the requirements of (BCD)

A. Be dedicated to their job B. Be honest and trustworthy C. Be objective and fair D. Adhere to standards

3. True or False Question ( Please follow the requirements of the answer sheet and use a 2B pencil to fill in the corresponding information points in the answer sheet. This question is worth 20 points, 1 point for each question. 1 point is awarded for each correct answer, and 0.5 points are deducted for incorrect answers. There will be no points or deductions for the judgment. The minimum score for this question is 0 points.

1. Unexplored mineral resources are the object of accounting legal relations. Wrong

2. State staff. Can engage in agency accounting business part-time. Wrong

3. The accounting personnel’s participation in continuing education should be used as one of the basis for accounting personnel’s appointment and promotion.

4. , Foreign-invested enterprises and foreign enterprises established in China can use a selected foreign language as the accounting record text. Wrong

5. Honesty and trustworthiness are the basic requirements for complying with accounting professional ethics.

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6. If there are special needs and other units need to borrow original vouchers, the original vouchers can be borrowed after being reviewed by the person in charge of the accounting department of the unit and approved by the unit leader. Wrong

7. The accounting books should be registered continuously in page order, and no skipping or skipping of pages is allowed.

8. The person in charge of the unit is the responsible person for the unit's accounting. If any illegal or disciplinary behavior occurs in the accounting work of a unit, the unit shall be responsible. The person should bear all the responsibilities. Wrong

9. The accountant’s participation in management is mainly to indirectly participate in management activities and provide management services. (True)

10. The legal representative of the unit or the main responsible person. If the depositor's address and other account opening information change, the account opening bank should be notified within the specified period and relevant certificates should be provided (right)

11. The employee's business trip loan voucher must be attached to the accounting voucher. Accounting basis. When recovering a loan, issue a separate receipt or return a copy of the IOU, and the original loan voucher cannot be returned.

(Yes)

12. There is no inevitable relationship between socialist professional ethics and traditional professional ethics, and there is no inheritance. Wrong

13. For setting up accounting books without permission, the unit may be fined not less than RMB 3,000 but not more than RMB 50,000. (Yes)

14. The period for tax preservation measures taken by the tax authorities shall generally not exceed 6 months. If a major case needs to be extended, it should be reported to the local tax department for approval. Wrong

15. When a taxpayer cannot provide a tax guarantee, all deposits of the taxpayer can be frozen with the approval of the director of the tax bureau (branch) at or above the county level. Wrong

16. Regardless of whether taxpayers have income during the reporting period, they must truthfully fill in the tax return form for applicable taxes within the prescribed period and attach relevant information. (Yes)

17. The awareness, behavior and norms of professional ethics are arbitrarily divisible parts of a whole. Wrong

18. The professional judgment ability of accountants refers to the judgment ability based on professional knowledge and professional skills. Wrong

19. The key to strengthening service is to improve service quality. (Yes)

20. The internal control system of the unit is an important part of the unit’s economic management system. It has nothing to do with the construction of accounting professional ethics. Wrong