2013年无锡会计人员继续教育考试题及答案解析（2013 Wuxi accountant continuing education examination questions and answers analysis）

2013年无锡会计人员继续教育 考试题 教师业务能力考试题中学音乐幼儿园保育员考试题目免费下载工程测量项目竞赛理论考试题库院感知识考试题及答案公司二级安全考试题答案 及 答案 八年级地理上册填图题岩土工程勘察试题省略号的作用及举例应急救援安全知识车间5s试题及答案 解析（2013 Wuxi accountant continuing education examination questions and answers analysis） 2013年无锡会计人员继续教育考试题及答案解析(2013 Wuxi accountant continuing education examination questions and answers analysis) Question (to match each 3 points, 15 items, a total of 45 points) 1. in financing lease leased productive biological assets and operating leases the productive biological assets should not be depreciated. () A correct B error The correct answer: A My answer: A analysis The answer is right 2., land use rights can not be recognized as intangible assets of small enterprises. () A correct B error The correct answer: B My answer: B analysis [answers] wrong 3. do not need professional qualification in unit accounting work. () A correct B error The correct answer: B My answer: B analysis [answers] wrong 4. to obtain the certificate of certified public accountant, is currently engaged in accounting work, upon his own application and provide unit certificate and other related materials, management accounting qualification verified and issued the certificate of accounting professional. () A correct B error The correct answer: A My answer: A analysis The answer is right 5. the resources tax should be paid by the small enterprises for their own use, debit the "business tax and additional" subjects, and credited the subject of "tax payable should be paid resources tax". () A correct B error The correct answer: B My answer: B analysis [answers] wrong 6. the compensation given by the small enterprises to the labor relations of the employees is included in the profits and losses of the current period. () A correct B error The correct answer: A My answer: A analysis The answer is right 7. the accounting qualification certificate is valid throughout the country. () A correct B error The correct answer: A My answer: A analysis The answer is right 8. small enterprises should be in the period of accounting for employees to provide services, the payable staff salaries recognized as liabilities, and according to the beneficiaries of services provided by workers, accounting treatment in accordance with the situation. () A correct B error The correct answer: A My answer: A analysis The answer is right 9. intangible assets refer to identifiable non monetary assets held by small enterprises for producing products, providing services, leasing or management. () A correct B error The correct answer: A My answer: A analysis The answer is right 10. the cost of intangible assets shall not be amortized in the month of acquisition and amortized from the beginning of next month. () A correct B error The correct answer: B My answer: B analysis [answers] wrong 11. the payment period of commercial drafts is not more than six months, as the current liabilities management and accounting, and according to the market value. () A correct B error The correct answer: B My answer: B analysis [answers] wrong 12., the individual income tax withheld by small enterprises, not through the "tax payable" subject accounting. () A correct B error The correct answer: B My answer: B analysis [answers] wrong 13. after 1 years or more manufacturing can reach the expected sales of the state of the inventory of the loan cost, not included in the cost of inventory. () A correct B error The correct answer: B My answer: B analysis [answers] wrong 14. deferred income refers to the government subsidies which have been received by small enterprises and should be included in the profits and losses after the period. () A correct B error The correct answer: A My answer: A analysis The answer is right 15. small enterprises inventory goods mainly include finished goods inventory, purchased goods, not included in the store ready to sell goods, send the exhibition of goods and goods stored outside. () A correct B error The correct answer: B My answer: B analysis [answers] wrong Two, RadioButtonList (3 points per item, 15 questions, a total of 45 points) 1. bank acceptances expires, Small enterprises are unable to pay the fare, in accordance with the amount of bank acceptance, debit notes payable accounts, debit "()" subjects. A. short term borrowing B. accounts payable C. other payable D. out of pocket expenses The correct answer: A My answer: A analysis [answer] A 2. the bank deposits of small enterprises will produce interest during the bank's existence. When the enterprise confirms the interest, it will debit "()" subjects and credited the "financial expenses" subjects. A. accounts receivable B. other receivables C. bank deposits D. interest receivable The correct answer: D My answer: D analysis [answer] D 3. small enterprises to pay union funds and staff education funds for trade union activities and staff training, debit "()" subjects, credited "bank deposits" and other subjects. A. management fee B. payable to staff and workers C. other payable D. main operating expenses The correct answer: B My answer: B analysis [answer] B 4. the person who has been revoked the accountant qualification certificate according to law shall not take part in the accounting qualification examination after the date of revocation, and shall not obtain the qualification certificate of accountant qualification again. A. within five years (including five years) B. within four years (including four years) C. within three years (including three years) D. within two years (including two years) The correct answer: A My answer: A analysis [answer] A 5. an enterprise transfers an intangible asset at the price of 3 million 500 thousand yuan, and the applicable business tax rate is 5%. The original purchase price of the intangible asset is 4 million 500 thousand yuan, the benefit period of the contract is 10 years, the effective life of the law is 12 years, the transfer has been used for 4 years. Allowance for impairment and other relevant taxes and fees are not considered. The net income recognized by the enterprise in the transfer of the intangible asset is () 10000 yuan. A.32.5 B.50 C.62.5 D.80 The correct answer: C My answer: C analysis [answer] C 6. the following statement is correct. A. has made the depreciation of fixed assets converted into the current profits and losses The expenditure on the reconstruction of the leased fixed assets by the B. shall be included in the long-term deferred expenses" The large repair expenditure of the fixed assets of C. is included in the long-term deferred expenses" D. fixed assets improvement expenditures are included in the long-term deferred expenses The correct answer: B My answer: B analysis [answer] B 7. the following jobs belong to the accounting position. A. unit internal audit B. social audit C. heads of accounting institutions D. drug storeroom keeper The correct answer: C My answer: C analysis [answer] C 8. receivables and prepayments shall be in accordance with the actual occurrence of bad debts, the recoverable amount of the debit "bank deposits" and other subjects, according to the book balance, credit accounts receivable "account, according to the balance, debit" () "subjects. A. management fee B. financial expenses C. other business expenses D. out of pocket expenses The correct answer: D My answer: D analysis [answer] D 9., the new method stipulates that the accounting qualification management implementation () principle. A. territory B. personal C. attribute D. Zodiac The correct answer: A My answer: A analysis [answer] A 10. the following statement about productive biological assets is wrong. A. production biological assets usually need to grow up to a certain stage before they begin to have production capacity B. productive biological assets should be cultivated, mature, put into production and update disposal stage C. productive biological assets can be used in production and management for a long time and repeatedly D. productive biological assets have the characteristics of inventory to a certain extent The correct answer: D My answer: D analysis [answer] D Eleven The small business sells the business tax which should be paid by the real estate which is fixed as the management of the fixed assets, debit to "()" and other subjects, and credits the subject of "paying taxes and fees the business tax should be paid". A. business taxes and surcharges B. management fee C. fixed assets D. liquidation of fixed assets The correct answer: D My answer: D analysis [answer] D 12. the payable amount of a small enterprise can not be paid, it should be included in () subjects. A. main business income B. other business income C. non operating income D. investment income The correct answer: C My answer: C analysis [answer] C 13. small enterprises received government subsidies related to assets, credited to "()" subjects. A. other business income B. non operating income C. deferred earnings D. other receivables The correct answer: C My answer: C analysis [answer] C 14. a small enterprises started to build 10 hectares of rubber tree seedlings occurred since 2010, when costs 2000 yuan, land leveling and planting machinery required for operating costs 500 yuan, the same year of planting tending to use fertilizers and pesticides inventory 500 yuan, staff wages 4000 yuan. The rubber tree reached the normal production period of 3 years, and the management fee was 4000 yuan from the planting period to 2016. The value of the productive biological assets was (). A.11 000 B.7 000 C.8 000 D.3 000 The correct answer: A My answer: A analysis [answer] A 15. the small and medium-sized enterprises with gold and silver jewelry retail business are entrusted to sell gold and silver jewelry, according to the tax law should pay the consumption tax, debit "()" subjects. A. should pay taxes and fees B. business taxes and surcharges C. management fee D. production cost The correct answer: B My answer: B analysis [answer] B