20 1 1 Sichuan Accounting Qualification Examination "Accounting Basis" Questions and Answers

Sichuan Province 20 1 1 Spring Accounting Qualification Examination "Financial Regulations and Accounting Professional Ethics"

Sichuan Province 20 1 1 Spring Accounting Qualification Examination "Financial Regulations and Accounting Professional Ethics"

A, multiple-choice questions (this question ***20 small questions, each small question 1 point, this question ***20 points. Choose a correct answer from the four optional answers given in each small question. Please fill in the answer at the designated answer before the big question, otherwise you won't score. )

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1. () was promulgated on 1993, which is the first intermediary industry law in China.

A. Accounting law

B. Law on Certified Public Accountants

C. Chief Accountant Ordinance

D. Administrative unit accounting system

Answer: b

2. According to the Accounting Law, China implements a government-led management system under the principle of ().

Unified leadership and hierarchical management.

B. Unified guidance and hierarchical control

C. Unified guidance and hierarchical management

D. Overall management and hierarchical control

A: A.

3. Accounting institutions and accountants must review the original vouchers in accordance with the provisions of the unified accounting system of the state and find untrue original vouchers. The correct handling method is ().

A have the right to refuse and report to the person in charge of the unit.

B has the right not to accept love and report to the chief financial officer.

C. Return it, and ask the original issuing unit to reissue it.

D. Returned and requested to make corrections and supplements in accordance with the provisions of the national unified accounting system.

A: A.

Analysis: The assessment content of this question is biased towards the handling of the original vouchers of accounting basis after examination: accounting institutions and accountants have the right to reject untrue and illegal original vouchers and report them to the person in charge of the unit. We must resolutely refuse to practise fraud, engage in malpractices for selfish ends, cheat superiors and other violations of law and discipline, and report the situation to relevant parties.

4. The accounting professional and technical qualification examination is organized and implemented by the financial department, and is subject to the supervision and guidance of ().

A. Ministry of Human Resources and Ministry of Social Security

B. Human Resources Department and National Audit Department

C. Institute of Certified Public Accountants

D. Human resources departments and trade associations

A: A.

5. A person whose accounting qualification certificate has been revoked due to violation of law and discipline shall not re-obtain the accounting qualification certificate within () from the date of revocation.

A: Two years.

B.3 years

C.4 years

D.5 years

Answer: d

6. The place of payment is the relative record of the check. When there is no record on the check, the place of payment is ().

A. the business place of the drawer

B. the basis of the drawer

C. the payer's place of business

D. domicile of the payer

Answer: c

7. Whether the unit sets up an accounting institution alone is influenced by many factors, and the following is not the influencing factor ().

A. the size of the unit scale

B. Simplification of economic operations

C. Operational and management requirements

D. Cost control considerations

Answer: d

8. The following description of the qualifications of the person in charge of an accounting institution is correct ().

A has obtained the qualification certificate of accounting, and has the qualification of professional and technical positions above accountant.

B. Obtain the qualification certificate of accounting, have the qualification of professional and technical positions above accountant or have been engaged in accounting work for more than 3 years.

C obtain the qualification certificate of accounting practice, and have the professional and technical post qualification of accountant or above or have been engaged in accounting work for more than 2 years.

D. Having obtained the qualification certificate of accountant, and having the professional and technical post qualification of accountant or above, or having worked in a unit or an important aspect of financial accounting for more than 3 years.

Answer: b

9. According to the requirements of accounting qualification certificate management, if the holder leaves the accounting post for more than (), he shall file with the original registered accounting qualification management institution.

A.90 days

B.3 months

C. 1 year

The sixth month

Answer: d

10. Among the basic principles of payment and settlement, the principle of protecting the legitimate rights and interests of depositors and strengthening the responsibility of bank settlement is ().

A. abide by credit and pay.

B. whose money goes into whose account and who controls it.

C. obedience

D. the bank does not provide advance payment

Answer: b

1 1. The following uses of cash meet the basic requirements of cash receipt and payment ().

The cash income of the account opening unit shall be deposited in the account opening bank on the same day. If it is difficult to deposit in the bank on the same day, the person in charge of the unit shall re-determine the deposit time.

B the account opening unit can directly pay cash from the cash limit on hand or cash income of the unit.

The cash earned by the unit shall not be deposited in the bank by personal savings.

D. If there are special needs, the off-balance-sheet fund can be retained.

Answer: c

12. The penalty for non-operating depositors to withdraw cash in violation of regulations is to give a warning and impose a fine of () yuan.

A. 1000

In 2000

About 3000 years.

D.5000

A: A.

13 For small-scale VAT taxpayers, the following criteria are correct ().

A Taxpayer is engaged in the production of goods, with annual taxable sales below 500,000 yuan.

B The annual taxable sales of taxpayers engaged in the wholesale of goods are below 500,000 yuan.

3 taxpayers engaged in the production of goods with annual taxable sales of less than 800,000 yuan.

D. Taxpayers engaged in retail sales of goods with annual taxable sales below 6,543,800 yuan.

A: A.

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

The invoice should be legible and can be copied or printed at the same time.

No unit may lend, transfer or invoice.

C the issued invoice stub and invoice register shall be kept for 15 years.

D when filling out invoices, ethnic autonomous areas can use a national language commonly used in the local area while using Chinese.

Answer: c

15. The following do not belong to the national budget ().

A. The role of financial guarantee

B. Reflecting the supervisory role

C. Regulatory constraints

D. the role of safeguarding state power

Answer: d

16 payment method. () Generally applicable to areas where the tax net cannot cover or the tax source is difficult to control.

A. Check the collection

B. Inspection and collection

C. Collection and remittance

D. Regular quota collection

Answer: c

17. The correct statement about "abiding by standards" in China's accounting professional ethics is ().

A. The "standards" mentioned here refer to accounting standards.

B. "Familiarity with specifications" is the basic requirement.

C consciously resisting the wrong idea of money worship is the ideological basis of adhering to the standards in accounting work.

D "sticking to the standards" requires accountants to establish the moral quality of "always walking by the river, that is, not wetting their shoes"

Answer: b

18. Regarding the requirements for opening and using temporary deposit accounts, the following statement is true ().

A. In order to manage and use capital construction funds, enterprises should open temporary deposit accounts.

B. Temporary deposit accounts only accept and do not pay.

C the registered capital verification account is a temporary deposit account.

D the validity period of the temporary deposit account shall not exceed 1 year.

Answer: c

19. If the business license of a taxpayer is revoked by the administrative department for industry and commerce, it shall apply to the registration authority of the original tax authority for cancellation of registration within () days from the date of revocation of the business license.

A.30

b20

C. 10

D. 15

Answer: d

20. The budget law stipulates the budget year ().

A From Gregorian calendar 65438+ 10 month 1 to the following year 65438+ 10 month/.

B Gregorian calendar 65438+ 10 month 1 to June 30th.

C from Gregorian calendar 65438+ 10 1 to 65438+February 3 1.

D. determined by budget departments at all levels.

Answer: c

Second, multiple-choice questions (this question type * * 15 small questions, 2 points for each small question, 30 points for this question type * * *. Choose two or more correct answers from the four optional answers given in each small question. Please fill in the answer at the designated answer before the big question, otherwise you won't score. Don't choose, choose more, choose less, choose wrong. )

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1. The following description of the responsibilities of China Institute of Certified Public Accountants is correct ().

A. Annual inspection of the qualification and practice of certified public accountants

B. organize and promote member training.

C. coordinating internal and external relations of the industry

D. Formulate industry self-discipline management norms

Answer: ABCD

2. The financial accounting report submitted to the outside world shall be signed and sealed by ().

A. Manager of Finance Department

B. Legal representative of the unit

C. cashier

D. chief accountant

Answer: ABD

3. According to the basic requirements of the internal accounting supervision system of the unit, the responsibilities and authority of the personnel related to accounting matters should be clear, and the bookkeeping personnel should be separated from economic and business matters and accounting matters.

A. Approver

B. porters

C. Custodian of property

D. Financial analyst

Answer: ABC

4. The following is the difference between CPA audit and internal audit ().

A. Different audit objects

B. Different audit independence

C. Different audit methods

D. Different audit responsibilities and roles

Answer: BCD

5. Engaged in the following work need to obtain accounting qualification certificate, including ().

A. cashier

B. Management of accounting files of accounting institutions

C. Hospital outpatient toll collector

D. internal auditors

Answer: AB

6. On bills and settlement vouchers, the following items shall not be changed once filled in, and the changed bills are invalid ().

A. Maturity date of bills

B. quantity

C. Name of drawer

D. Name of payee

Answer: ABD

Solution: The bill amount, date and payee name cannot be changed, and the changed bill is invalid. The reason why these three types of recorded items cannot be changed is that the changes in the contents of these three types of recorded items directly affect the rights and obligations of the parties, especially the legitimate rights and interests of creditors in the underlying relationship of bills. Among them, the change of the bill amount will lead to the change of the monetary amount due to the relevant bill creditors; The change of bill date will affect the creditors of the bill to collect the due money on time; The change of the payee's name will make the original bill creditor lose all the bill amount that should be collected. Therefore, in order to effectively safeguard the legitimate rights and interests of the parties to the bill and prevent them from being infringed by the change of the items recorded on the bill, the bill law stipulates that the above three types of items shall not be changed, and it is clear that the legal consequence of the change is that the bill is invalid.

7. The RMB non-cash payment tools currently used in China mainly include ().

A. Drafting

B. check

C. promissory notes

D. exchange

Answer: ABCD

8. The following description of the time limit for presenting acceptance of commercial bills includes ().

A. Within 1 month from the date of issuance of the draft, and pay regularly after the date of issuance.

B. A bill of exchange with fixed payment shall be presented for acceptance before the maturity date.

C. Regular payment of bills of exchange after sight within 1 month from the date of issue.

D within 1 month from the date of issue.

Answer: BC

9. Among the following taxes, () belongs to the category of turnover tax.

A. value-added tax

B. Personal income tax

C. Corporate income tax

D. Business tax

Answer: AD

10. Tax reduction and exemption is an elastic extension of tax rate, mainly including ().

A. Tax reduction

B. Tax exemption

C. thresholds

D. Tax-free amount

Answer: ABCD

1 1. The following tax returns are ().

A. Direct declaration

B. Entrusted collection

C. mail statement

D. Simple statement

Answer: ACD

12. The payment methods of financial expenditure include ().

A. Unified financial payment

B. Direct financial payments

C. Financial authorization payment

D. Fiscal graded payment

Answer: BC

13. The cultivation methods of accounting professional ethics include ().

A. form a correct understanding of accounting professional ethics

B. Continuous "introspection"

C. We should advocate the spirit of "prudence and independence"

D. Learn from the selected role with an open mind

Answer: BCD

14. Government procurement methods include ().

A. Designated procurement

B. Open tendering

C. Foreign procurement

D. investigation

Answer: BD

15. Government procurement should follow the principle of openness and transparency, which is embodied in ().

A. Public content

B. Open procedures

C. Open standards

D. Public results

Answer: ABCD

III. True or false questions (this question type * * 1 5 questions, each small question1point, this question type * * *1point. For the following statement, please tick "√" for the correct statement and "×" for the wrong statement. Please fill in the answer at the designated answer before the big question, otherwise you won't score. Don't answer. If you answer wrong, you won't score points or deduct points. )

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1. The economic business of each unit shall be registered and accounted for in a set of accounting books set up according to law. According to the needs, enterprises can set up one or more sets of accounting books to register an economic business in addition to the statutory accounting books, which are not included in the unified statutory accounting books. (×)

2. When the depositor cancels the original bank settlement account in the same business institution and re-opens the bank settlement account, the re-opened bank settlement account can handle the payment business from the date of opening. (×)

3. China's accounting legal system consists of accounting law, accounting department rules and accounting normative documents. (×)

4. If the unit entrusts an accounting agency to handle accounting business, the person in charge of the unit is not responsible for the authenticity and integrity of accounting data (×).

5. The fixed words "thousand, hundred, ten thousand, hundred, ten thousand, ten thousand, ten thousand, ten thousand, ten thousand, ten thousand, ten thousand, ten thousand, ten thousand, ten thousand, ten thousand, ten thousand, ten thousand, ten thousand, ten thousand, ten thousand, ten thousand, ten thousand.

6. If the depositor changes his name, but does not change the bank and account number, he shall apply to the bank for changing the bank settlement account within 5 working days. (√)

7. In the guarantee of commercial bills, the absolute items include the guarantee and the signature of the guarantor. (√)

8. Individual income tax can only be declared and paid by itself. (×)

9 stamps, postal orders, telephone traffic and telegraph receipts of state-owned post and telecommunications enterprises belong to industry invoices. (×)

10. Tax preservation measures refer to the act of forcing the parties to fulfill their obligations by means of legal coercion when they fail to fulfill their obligations stipulated by laws and administrative regulations and are warned by the relevant state organs and the deadline for payment is invalid. (×)

1 1. The national budget is a fiscal revenue and expenditure plan scheduled by the state in a certain period of time. As a revenue and expenditure plan, it has no legal effect. (×)

12. Accounting legal system is different from accounting professional ethics in nature, accounting legal system is self-disciplined and accounting professional ethics is heteronomy. (×)

13. All enterprises and institutions should implement the avoidance system when appointing accounting personnel. (×)

14. Accountants receive continuing education and receive at least 24 hours of training (face-to-face) every year. (√)

15. Ordinary invoices are generally in triplicate: the first copy is the stub copy, and the drawer is the original voucher for bookkeeping. (×)

Four, short answer questions (this question ***3 small questions, each small question 5 points, this question *** 15 points. )

1. Briefly describe the absolute and relative details of commercial bills.

Answer: Absolute items of commercial bills (7 items)-items that must be recorded. Commercial bills without one item are invalid:

(1) means "commercial acceptance bill or bank acceptance bill".

(2) Entrusted unconditional payment is the payment clause of a bill of exchange, which means that the drawee entrusts the drawee to pay the amount of the bill without attaching any conditions. If the bill is conditional, it is invalid.

(3) the determined amount.

(4) the name of the payer;

(5) the name of the payee;

(6) Date of issue;

(7) Signature of the drawer.

Relevant details of commercial draft

Date of payment-if the date of payment is not specified on the bill of exchange, it will be paid at sight;

Place of payment-if the place of payment is not specified in the bill of exchange, the business place, domicile or habitual residence of the payer shall be the place of payment;

Place of issue-If the place of issue is not specified in the bill of exchange, the business place, domicile or habitual residence of the drawer shall be the place of issue.

2. Briefly describe the functions of government procurement.

Answer: (1) save financial expenditure and improve the efficiency of fund purchase; (2) Strengthen macro-control; (3) Active market economy; (4) promoting anti-corruption; (5) Protecting national industries.

3. Briefly describe the meaning and content of accounting professional ethics education.

Answer:

Accounting professional ethics education refers to an activity that exerts systematic influence on accounting personnel purposefully, systematically and systematically according to the characteristics of accounting work, and urges accounting personnel to form accounting professional ethics quality and fulfill accounting professional ethics obligations.

(1) professional ethics education.

(2) Professional ethics education.

(3) professional ethics warning education.

Five, case analysis questions (this question * * * two questions, ***20 points. Among them, the first title is 10, and the second title is 10. )

1. Zhong Yi company is a listed company, mainly engaged in the production and sales of air conditioners. Affected by the weather, the air-conditioning market demand dropped sharply in 20 10, and the company's products were unsalable. The profit statement compiled at the end of the year shows a loss of100000. After learning the above situation, Li, the general manager of the company, instructed the financial stability of the company's share price. At the same time, the depreciation method of fixed assets in the accounting treatment method was temporarily changed, and the depreciation expense was reduced by 2 million after adjustment. This change is not explained in the financial report. After adjustment, the company turned from loss to profit. The company's financial report was announced after being signed by the chairman Zhang and relevant personnel.

On March 20 12, the company's fraud was exposed. Chairman Zhang said that "the financial report was forged in collusion with the financial manager and general manager", and he did not participate and did not need to bear legal responsibility.

Please answer the following questions according to the existing relevant regulations:

(1) The general manager of the company is Li, right? How does the Accounting Law stipulate the legal responsibility for related acts?

Answer: Incorrect. Li's behavior is an illegal act of instigating, instigating and forcing accounting institutions, accountants and other personnel to forge or alter accounting vouchers.

Legal liability: (1) If a crime is constituted, criminal liability shall be investigated according to law; (2) A fine ranging from 5,000 yuan to 50,000 yuan may be imposed.

(2) Is it correct for Yang to issue a sales invoice of 5 million yuan? If it is not correct, which provision of the requirements for issuing invoices is violated by this practice?

Answer; Not correct.

Violation of the provisions that "units and individuals should issue invoices when confirming business income in business operations, and invoices are not allowed for business operations that have not occurred".

(3) Is it legal for Yang to change the accounting treatment method? What are the provisions of the Accounting Law on the change of accounting treatment methods?

Answer: it does not meet the requirements.

Provisions: the accounting treatment methods adopted by each unit should be consistent from period to period, and shall not be changed at will; If it is really necessary to make changes, it shall be made in accordance with the provisions of the unified national accounting system, and the reasons, circumstances and effects of the changes shall be explained in the financial report, so that users of accounting data can understand the changes in accounting treatment methods and their effects on accounting data.

(4) Does Chairman Zhang defend himself? Explain why.

Answer: No.

According to the regulations, the person in charge of the unit is responsible for the authenticity and integrity of the accounting work and accounting information of the unit.

2. Chengdu He Kang Company conducted the following business on 20 1 1:

(1) Material buyer A goes to Beijing to purchase materials with a transfer check. After many investigations, he finally signed a purchase contract with W Company in Beijing. After W Company delivers the goods on time as agreed in the contract, Party A will hand over the transfer check to the other party to settle the price of the materials.

(2) He Kang Company received an accepted commercial bill, and the date of issue recorded on the bill was "2011March 15", and the maturity date was 2011June, three months after the bill was issued.

(3) In order to expand the production scale, He Kang Company purchased a new production equipment with a value of 3 million yuan, and the company intends to endorse a commercial draft for payment due. The amount of the draft is 5 million yuan. When endorsing, the company signs the back of the bill and records the name of the endorsee. Because the actual payment is less than the amount of the draft, the company marked "only endorsed 3 million" in the endorsement column and immediately handed it over to the equipment supplier.

(4) He Kang Company sells a batch of goods to F Company, and the other party will settle the account with a two-month commercial draft. As this is the first cooperation, He Kang Company requires F Company to provide guarantee for the bill. Company F found Company A and Company V, and after negotiation, the two companies were willing to provide guarantee for the commercial draft of Company F, and handled the guarantee matters according to the regulations. When the draft expires, due to the cash flow difficulties of Company F, the draft amount cannot be paid on time. He Kang Company approached Company A and asked Company A to pay all the instructions on its behalf. Company A thinks that Company B is also a guarantor and should not take full responsibility, so it only pays half of the payment and refuses to pay the rest.

Please answer the following questions according to the existing relevant regulations:

(1) Is it correct for He Kang Company to pay the price of this material by transfer check? Please make a judgment and explain the reasons.

Answer: Incorrect.

According to the current regulations, checks can only be used in the same city, not in different places.

(2) Is it correct for banks to refuse to pay commercial bills? If it is correct, explain the legal basis for the bank to refuse to handle it. If the bill is filled in incorrectly, please fill it in correctly.

Answer: Correct.

Invoice date must be capitalized in Chinese.

The correct spelling is: 20 1 1 one hundred and fifteen days a year.

(3) What is an endorsement of a commercial bill? Is it correct for the company to indicate "only endorsement of 3 million" in the endorsement column? Explain why.

Answer: Endorsement of a commercial bill refers to the act of recording relevant matters and signing them on the back of a commercial bill or on a sticky note in accordance with legal matters and methods for the purpose of transferring the rights of a commercial bill or granting some rights of a commercial bill to others to exercise.

"Only endorse 3 million" is incorrect. If it is partially endorsed, the endorsement is invalid.

(4) Is it correct for Company A to refuse to pay the other half? Is it legal for He Kang Company to ask Company A to pay all the payment? Explain why.

Answer: Incorrect.

Obey the rules. Because a commercial bill has multiple guarantors, and each guarantor is jointly and severally liable, the holder can exercise the bill rights to one or several or all guarantors in no particular order, and all guarantors shall not refuse.