Accounting qualification examination financial regulations Dalian previous examination original title

Dalian accounting qualification examination paper

(Financial Regulations and Accounting Professional Ethics)

(September 2006)

(It is required to use a pen or ballpoint pen to answer the questions at the designated position on the answer sheet, otherwise it will be treated as invalid. )

1. Single-choice genus (Only one alternative answer for each of the following subgenus meets the meaning of the question. Please fill in the brackets with the selected answer numbers in capital letters. This kind of problem ***25 points, 1 point per medulla. Multiple choices. Wrong choice, no choice, no score. )

A, in the following, belongs to the accounting administrative regulations is (b).

A. Measures for the Administration of Accounting Qualification B. Standards for Basic Accounting Work

C. Enterprise accounting system D. Provisions on enterprise financial accounting report

2. According to the relevant laws and regulations of our country, in a company-based enterprise, the person in charge of the unit that should be responsible for the accounting work of this unit is (C).

A. General Manager B. Chairman

C. Deputy General Manager in charge of accounting work

3. According to (Basic Accounting Work Standard), the object of internal accounting supervision is (D).

A. Unit monetary fund B. Unit property and materials

C. Economic activities of the unit D. Financial work of the unit

4. The financial department in the unit to comply with (accounting law), accounting administrative regulations and the national unified accounting system for inspection, usually in the form of ().

A. Key inspection B. Special inspection C. Regular inspection D. Comprehensive inspection

5. According to (Measures for the Administration of Accounting Qualification), the certified personnel engaged in accounting work shall register with the accounting qualification management department within (d) from the date of engaging in accounting work.

15 days

60 days D.90 days

6. Among the following items, the one that does not belong to the audit system is (b).

A. Organizational form of audit B. Responsibilities and restrictions of cashier position

C. Responsibility and authority of audit D. Methods of auditing accounting vouchers

7. Among the following items, (a) does not belong to the business undertaken by accounting firms and their certified public accountants according to law.

A. review whether the enterprise has set up accounting books according to law.

B. Review the financial and accounting reports of enterprises and issue audit reports.

C. verify the capital of the enterprise and issue a capital verification report.

D to handle the audit business in matters of enterprise merger, division and liquidation, and issue audit reports.

8. According to the Measures for the Administration of Accounting Qualification, if the certified personnel leave the accounting post for more than one day, they shall file with the original registered accounting qualification management institution.

A.6 months B. 4 months

C.3 months d. 1 month

9. According to the Accounting Law, the financial department of the people's government at or above the county level can order it to make corrections within a time limit and impose a fine of (b) yuan on the unit.

5,000 to 50,000 pounds

C.2000 - 20000 D. 1000

10. According to the Measures for the Administration of Accounting Qualification, holders of accounting qualification certificates should receive continuing education, and the time to participate in continuing education should be at least (b) hours per year.

A.20 B.24

c 16d 12

1 1. The following negotiable instruments can be endorsed as (a).

A. Bank draft B. Bank draft marked "cash"

C. cash check D. cashier's check marked "cash"

12. among the following depositors, (d) is not allowed to apply for opening a basic deposit account.

A. Lai Science and Technology Products Business Department established by several people in partnership.

B. Municipal Finance Bureau

C. individual industrial and commercial households plum fruit retail department.

D. Non-independent accounting canteens established in middle schools.

13. Among the following statements about bills, () is incorrect.

A bill is a negotiable securities issued by the drawer according to law.

B the amount recorded in the bill of exchange shall be paid by the drawer himself or the drawee.

Any bill can be used for settlement or cash withdrawal.

D. all bills have a time limit for presenting payment.

14. Among the following statements about checks, () is incorrect.

1. Units and individuals can use cheques for various settlements in the same settlement area.

B the transfer cheque can be endorsed and transferred in the clearing area.

Payment shall not be presented before the amount of the check and the name of the payee are filled in.

D transfer cheque is mainly used for transfer, and cash can also be withdrawn under special circumstances.

15. In China, the bill amount is recorded in Chinese capital and figures in lowercase. If the two are inconsistent, then ().

A. Invalid bill B. Invalid bill behavior

C. Chinese capital shall prevail. D. the number shall prevail.

16. The bank settlement account opened by the depositor for the special management and use of funds for specific purposes according to law is ().

A. basic deposit account B. General deposit account

C. Special deposit account D. Temporary deposit account

17. According to the Criminal Law, if a company provides false financial and accounting reports to shareholders and the public, which seriously damages the interests of shareholders or others, the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than () or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan.

Eight to five years.

C.6 years D.3 years

18. The special VAT invoice is printed by the enterprise designated by ().

A. Finance Department of the State Council B. Provincial tax authorities

C. the State Council Administration for Industry and Commerce D. the State Council tax authorities

19. Units and individuals that issue invoices shall store and keep invoices in accordance with the provisions of the tax authorities, and the invoice stub and invoice register that have been issued shall be kept ().

3 years B.5 years

C.15 d. permanent

20. In addition to the accounting firm, the agency that represents Gong's bookkeeping business must hold an agency bookkeeping license, and the issuing authority of this license is ().

A.b. Administration for Industry and Commerce at or above the county level B. Tax authorities at or above the county level

C. Financial departments at or above the county level D. Audit departments at or above the county level

2 1. The basis for the bank to check the check payment is the drawer's ().

A. Telephone number B. Keep the bank signature

C, check stub D, ID card

22. Taxpayers engaged in production and business operations go out to operate, and the cumulative number exceeds () in the same place, and it is carried out at the place of business.

Manage tax registration procedures.

90 days 180 days

360 BC

23. About accounting records, the following statement is wrong ().

A. Accounting records should be written in Chinese characters.

B Accounting records of foreign-invested enterprises, foreign enterprises and other foreign institutions in China can be written at the same time.

Use foreign languages

C. Accounting records of ethnic autonomous units can use a national language commonly used in the local area at the same time.

D. Accounting records cannot be written in foreign languages.

24. Regarding the relationship between moral punishment and legal punishment, the following statement is correct ().

A. moral punishment can replace legal punishment.

C. legal punishment and moral punishment go hand in hand.

25. The following () is the core content of accounting professional ethics education, and runs through the whole process of accounting professional ethics education.

A. Accounting professional ethics education

C. warning education of accounting professional ethics D. other related education 2. Multiple choice questions (There are two or more correct answers to each of the following questions. Please fill in the brackets with the selected answer number in English capital letters. This kind of problem ***20 points, each little comfort 1 point. Multi-choice, less choice, wrong choice and no choice do not score. )

1. Among the following items, () belongs to the internal accounting management system of the unit.

A. Accounting post responsibility system B. Property inspection system

C. Internal accounting supervision system D. Accounting handling procedure system

2. In the following accounting, you can use red ink for bookkeeping ().

A. Write off the wrong records according to the accounting vouchers written off in red letters.

B. Registration in multi-column account pages without columns such as loans is reduced.

C before the balance column of the three-column account, if the balance direction is not printed, register the negative balance in the balance column.

D. Other accounting records that can be registered in scarlet letters according to the unified national accounting system.

3. Among the following items, there is () which belongs to the act of tampering with accounting books.

(a) the use of false economic and business matters to fabricate false accounting books

B. change the true contents of accounting books by tampering.

C. change the true contents of accounting books by digging holes.

(4) fabricating false accounting books with false original vouchers

4. Among the following items, the item that belongs to the financial department's supervision of each unit is ().

A. Is the accounting institution established according to law?

B. Whether accounting vouchers, accounting books, financial accounting reports and other accounting materials are true and complete.

C. Whether the accounting conforms to the provisions of the Accounting Law and the unified national accounting system.

D. Do people engaged in accounting work have accounting qualifications?

5. Among the following items, () is an incompatible position.

A. Business processing and bookkeeping B. Business processing and business approval

C. Business approval and bookkeeping D. Business processing and property custody

6. About the chief accountant, the following statement is correct ().

A. The chief accountant is the person in charge of accounting work in this unit.

B. the chief accountant is a member of the leading group of the unit.

C. the chief accountant is a senior technical title.

D. the chief accountant is directly responsible to the person in charge of the unit.

7. In the following, belongs to the accounting position is ().

A. Supermarket cashier post B. Accounting post for receiving and dispatching, increase and decrease of property and materials

C. Internal audit position of the unit D. Accounting audit position

8. In the following items, the act of not obtaining or re-obtaining the accounting qualification certificate is ().

A. Persons who have received criminal punishment for embezzlement and misappropriation of public funds and constitute a crime.

B. Persons who are forced to be investigated for criminal responsibility for participating in making false accounts and providing false financial and accounting reports, which constitutes a crime.

C. Persons whose accounting qualification certificate has been revoked due to the holder's fraudulent use of false academic qualifications.

D. Persons whose accounting qualification certificate has been revoked due to particularly serious violations of law and discipline, but it does not constitute a crime.

9. The following provisions reflect the legal protection of accounting personnel ().

A. stipulate that the person in charge of the unit is the responsible subject of the accounting behavior of the unit.

B stipulates that the person in charge of the unit shall ensure that accounting personnel perform their duties according to law.

C. stipulate that no unit or individual may retaliate against accounting personnel.

D. stipulate that accountants who have made remarkable achievements shall be commended and rewarded.

10. The following statement about the requirements for issuing invoices is incorrect ().

A under special circumstances, units and individuals can also issue invoices when operating business.

B invoices issued by electronic computers must be reported to the competent tax authorities for approval, and off-site invoices under the unified supervision of the tax authorities shall be used.

C printed invoices shall not be overprinted with special invoice seals or special financial seals.

D. No unit or individual may lend or transfer invoices, but they may issue invoices on their behalf.

1 1. Regarding the settlement method of bank draft, the following statement is correct ().

The time limit for presentment payment of a bank draft is 2 months from the date of issue.

Bank drafts can be used for various payment and settlement of units and individuals.

C if the actual settlement amount and excess amount are not indicated on the bank draft, the bank will not accept it.

D bank bills whose actual settlement amount exceeds the issue amount shall not be endorsed and transferred.

12. After the taxpayer goes through the tax registration, the taxpayer shall go through the tax change registration under any of the following circumstances ().

A. Change the mode of production and operation B. Increase the registered capital

C. Move the business premises out of the original registered county (city) D. Change the production and business scope.

13. Under the following circumstances, a special VAT invoice () shall not be issued.

A. Selling taxable items to consumers B. Giving goods to others for free.

C. Retail enterprises sell labor protection clothing D. Automobile manufacturers sell cars to users.

14. According to the provisions of the (Accounting Law), accounting procedures should be handled for the following matters that occur in a certain unit, and accounting should be carried out in ().

A. borrow a short-term loan from the bank for three months. B. intangible assets invested by the company.

C. Sign the sales contract, with the payment of 10000 yuan. Wages paid to workers.

15. The ways of tax declaration are ().

A. Direct declaration B. Entrusted declaration

C. Mail statement D. Data message statement

16. Types of tax registration include ().

A. Registration of establishment B. Registration of suspension and resumption of business

C. Inspection and registration of outbound business D. Change registration

17. The following need to apply for tax registration with the tax authorities ().

A. Enterprises B. Branches established by enterprises in other places

C. Administrative organs D. Individual industrial and commercial households

18. The contents of accounting professional ethics education in the continuing education of accountants include situational education, moral education and legal education.

The main contents of moral education include ().

A. Accounting professional belief education B. Accounting professional compulsory education

C. Accounting professional honor education D. Accounting professional warning education

19. The requirements for accounting personnel in strengthening accounting professional ethics service standards include ().

A. Establish service awareness B. Improve service quality

C. be careful. D. Try to maintain the image of Lang Instant Sewing, which is aimed at my nephew's state career.

20. When discussing the relationship between accounting professional ethics and accounting legal system, an enterprise accountant put forward the following views, of which the correct one is ().

A. They are both interactive and independent in the implementation process.

B. Accounting legal system is the minimum requirement of accounting professional ethics.

C. violation of the accounting legal system will inevitably violate accounting professional ethics.

D. violation of accounting professional ethics will inevitably violate the accounting legal system.

Third, the judgment question (please fill in the brackets behind each medulla to judge axial violence, with "O" for correct and "X" for wrong. If the judgment result is correct, score 0.5; if the judgment result is wrong, score no. This kind of question *** 10 points, 0.5 points per decimeter. )

1. Transfer accounting work. When the denomination of the securities is inconsistent with the issue price, the handover shall be made according to the balance of the accounting books. ( )

2. The statement of financial situation is a necessary note and explanation on the preparation method of accounting statements or related figures of accounting statements. ( )

3. Accounting personnel management includes accounting personnel business management and professional qualification management. Among them, the personnel department is responsible for the business management of accounting personnel. ( )

4. Units that use computers for accounting may not keep paper accounting files. ( )

5 accounting qualification management measures shall be formulated by the financial departments at all levels according to the actual situation in the region. ( )

6 for the decision not to issue the accounting qualification certificate, the applicant has the right to apply for administrative reconsideration or bring an administrative lawsuit according to law. ( )

7. The "Accounting Law" stipulates that large and medium-sized enterprises with state-owned and state-owned assets holding or leading positions can set up a chief accountant ().

8. The internal containment system refers to any work involving the receipt, payment, settlement and registration of money and property. It must be handled by more than two people to play a role in containing each other. ( )

9. Personal bank savings accounts can handle both cash deposit and withdrawal business and transfer settlement. ( )

10. A unit that opens a temporary deposit account for capital verification of registered capital in a bank without obtaining the approval of the administrative department for industry and commerce shall apply to the bank for cancellation of the account after the expiration of the capital verification period, and the account funds shall be returned to the original remitter's account. ( )

1 1. According to the provisions of the bill law, the payer may not attach conditions to the acceptance of the bill. Where acceptance is conditional, the attached conditions are not valid for the bill. ( )

12. The amount of check issued by the drawer shall not exceed the actual deposit amount of the payer ().

13. If a taxpayer is dissolved and terminates its tax obligation according to law, it shall, after going through the cancellation of registration with the administrative department for industry and commerce or other organs, report to the original tax registration authority for cancellation of tax registration with relevant documents and materials. ( )

Four, short answer questions (such questions ***2 questions, ***8 points, 4 points for each small question)

1. What is a temporary deposit account? Under what circumstances can depositors apply for opening a temporary deposit account?

2. Briefly describe the management content of China's accounting qualification certificate.

Verb (abbreviation of verb) synthesis problem

1.In 2005, the following happened to Company A, a foreign-invested enterprise in a certain city: Requirements: According to the above information, according to the provisions of the Accounting Law and relevant laws, regulations and rules, answer the following questions:

(1) On March 2nd, with the approval of the board of directors of Company A, the financial and accounting report for 2004, which has not been audited by an accounting firm, was submitted to the outside world, with only the signature of the person in charge of the unit on the cover.

Answer: (1) does not meet the requirements. Because according to the provisions of the Accounting Law, the financial and accounting reports submitted by enterprises should be signed and sealed by the person in charge of the unit, the person in charge of accounting work and the person in charge of accounting institutions (accounting supervisors). The enterprise does not have the signature and seal of the person in charge of the accounting institution (accounting supervisor), and neither does the signatory. According to the provisions of relevant laws and administrative regulations, the financial and accounting reports of Chinese-foreign joint ventures must be audited by certified public accountants, and the audit reports should be provided together with the financial and accounting reports, but the enterprises have not provided the audit reports.

(2) 16 In March, Company A opened a basic deposit account in its business department in coordination with the person in charge of the Bank of China, under the condition that the City Construction Bank had already opened a basic deposit account.

A: It does not meet the requirements. Because according to the Measures for the Administration of RMB Bank Settlement Accounts, one unit can only open one basic deposit account, and it is not allowed to open basic deposit account in multiple banking institutions.

(3) On August 6th, 5438+5, Company A drew a cheque with face value of 10000 yuan from Company B to pay for the goods. /kloc-in August, 2008, Company B presented the payment to the bank, and the bank found that the cheque was blank and refunded it, and Company A was fined 1000 yuan.

Answer: It is legal for the bank to impose a fine of 1 0,000 yuan on Company A for writing a bad check. Because according to the law, the drawer writes a bad check, the bank should refund it and impose a fine of 5% but not less than 1000 yuan according to the face value.

(4) 18 In August, Company B asked Company A to pay its payment of 10000 yuan, and Company A also had to compensate Company B for 2,000 yuan to write a bad check.

Answer: Company B can only ask Company A to compensate 200 yuan. Because according to the law, if the drawer writes a bad check, the holder has the right to ask the drawer to pay compensation of 2% of the check amount.

(5) On September 2nd, Company A replaced Zhang as the head of the company's finance department due to work needs. Under the supervision of the company's personnel department, Zhang and Li went through the accounting handover procedures.

Answer: The handover of general accounting personnel should be supervised by the person in charge of the accounting institution (accounting supervisor), and the handover of the person in charge of the accounting institution (accounting supervisor) should be supervised by the person in charge of the unit, not by the personnel department of the company.

(6) On June 365438+February 3 1 day, Company A closed its accounts at the end of the period, but did not attach the original vouchers to the prepared accounting vouchers.

A: It meets the requirements. According to the provisions of the accounting legal system, accounting vouchers for closing accounts and correcting errors can be attached without original vouchers.

2. In 2005, a large state-owned enterprise, Company B, had the following situations: Requirements: According to the above information, according to the Accounting Law and relevant laws, regulations and rules, answer the following questions:

(1) 65438+1October15th, Company B received an original voucher that should be shared by Company B and Enterprise A, and Wu Mou, the accountant of Company B, handled the accounts based on the original voucher and the expenses to be borne, and kept the original voucher; At the same time, at the request of enterprise A, a copy of the original voucher will be provided to enterprise A for accounting treatment.

Answer: (1) does not meet the requirements. According to the provisions of the accounting legal system, when the expenses listed in an original voucher need to be shared by more than two units, the unit that keeps the original voucher shall issue the original voucher to other units that should bear it. Accountant A did not issue the original voucher split sheet, but copied the original voucher directly to enterprise B, which was not in compliance with the regulations.

(2) 18 In July, the chief accountant of Company B lost100000 yuan due to his dereliction of duty, and the chairman revoked Zhou's post and decided that the company would not set up the post of chief accountant in the future.

A: The position of chairman and chief accountant Zhou and the decision not to set up the position of chief accountant in the factory are not in compliance with the law. First, according to the regulations on chief accountants, the chief accountants of large and medium-sized state-owned enterprises are nominated by the main administrative leaders of their own units and appointed and removed by the competent government departments. Second, according to the provisions of the Accounting Law, large and medium-sized enterprises with state-owned and state-owned assets holding or leading positions must set up the post of chief accountant.

(3) On February 25th, 65438, Company B directly withdrew 500,000 yuan from cash income for employee welfare.

A: The company directly withdraws 500,000 yuan from cash income for employee benefits, which is not in compliance with the regulations. The reason is: According to the Provisional Regulations on Cash Management, each bank account opening unit can pay cash within its cash limit or withdraw it from the account opening bank, and it is not allowed to pay directly from its cash income.

(4) On June 365438+February 3 1 day, the board of directors of the company made a decision that in order to strengthen the loan recovery work, the marketing manager and marketing personnel of the company directly urged the receipt of the payment, and rewarded the recovered payment to the finance department in time.

A: The main methods of internal accounting control system include incompatible job separation, granting and approval control, accounting system control, budget control, property preservation control, risk control, internal reporting control, electronic information technology control and so on. In order to speed up the recovery of payment, Company C allowed its sales department and its sales staff to collect payment directly, which violated the principle of separation of incompatible duties, because sales and payment should be separated.

(5) On June 365438+February 3 1 day, the company's finance department received an original voucher and found that the amount was wrong. The accounting sheet requires the handling personnel to make corrections directly on the original vouchers.

A: That's not correct. According to the relevant provisions of the Accounting Law, if the amount of the original voucher is wrong, it shall be reissued by the issuing unit and shall not be corrected on the original voucher.

3.ABC Company has the following situations in its work in 2005:

(1) Fan, the manager of the finance department, seized the weak link in the company's operation and management, took strengthening cost accounting and management as a breakthrough, and decomposed the cost into various departments to implement process control, which effectively reduced the cost and improved the economic benefits.

A: (1) Fan's behavior reflects the accounting professional ethics requirement of "participating in management", and requires accountants to actively participate in the business management activities of the enterprise while doing their own jobs, and put forward reasonable suggestions in a targeted manner to promote the development of the enterprise.

(2) In order to help all departments of the company reflect the cost in time and implement the cost control index, the accountant Wang carefully designed the calculation table and gave professional guidance to relevant personnel, which improved the quality of cost accounting.

A: Wang's behavior embodies the accounting professional ethics requirement of "strengthening service". The basic requirement of "strengthening service" is that accountants should have a strong sense of service, and the service should be civilized and of high quality.

(3) The company's income from handling a batch of scrapped equipment was 17000 yuan, which was not reflected in the company's income account, and the accounting director was appointed to keep it alone for entertainment, and the accounting director followed suit.

A: Dong's behavior violates the accounting professional ethics requirement of "adhering to the standards", that is, requiring accountants to implement the standards, act in accordance with the accounting law and the unified national accounting system and accounting standards, and resist illegal acts and requirements.

(4) The manager of the financial department of Red Star Company found Zhang, the deputy manager of the financial department of ABC Company, hoping that Zhang could help ABC Company guarantee the bank loan of Red Star Company. After that, Zhang received the benefit fee 1 10,000 yuan provided by Red Star Company.

A: Zhang's behavior does not meet the requirements of "honesty and self-discipline" in accounting professional ethics. "Honesty and self-discipline" requires accountants to distinguish between public and private, not to be greedy and not to occupy, to abide by the law and discipline, and to be honest and clean.

Requirements: From the perspective of accounting professional ethics, try to analyze whether the behavior of accountants in ABC Company conforms to the relevant principles of accounting professional ethics, and explain the basic requirements of these principles of accounting professional ethics respectively.