第1題Amongthedifferentformsofcorporateorganization,theonewithrelativelycomplicatedestablishmentproceduresis()ACompanyBPartnershipCSoleproprietorshipDIndividually-ownedbusiness第2題Unlimiteddebtliabilitymeansthattheowneroftheenterprise()AhasunlimitedjointandseveralliabilityforhisorherpersonaldebtsBhasunlimitedjointandseveralliabilityforthepersonaldebtsofotherownersChasunlimitedjointandseveralliabilityforthedebtsofthebusinessDisnotpersonallyliableforthedebtsofthebusiness第3題Advantagesofcorporatebusinessdonotinclude()AlimiteddebtliabilityfortheownersBunlimiteddurationCstrongabilitytoraisecapitalDtheabilitytopaylessincometax第4題Themainsourceofcorporateincomeis()AOperatingactivitiesBInvestmentactivitiesCFinancingactivitiesDInvestmentincome第5題Theincomestatementreflectsthecompany's()AFinancialstatusBOperatingresultsCChangesinfinancialstatusDCashflow第6題Thebalancesheetreflectsthecompany’s()AFinancialstatusBOperatingresultsCChangesinfinancialstatusDCashflo第7題willdecidewhethertocontinueinvestinginabusinessbypayingattentiontothefinancialreportsoftheenterprise.()AInvestorsBCreditorsCBusinessmanagersDGovernmentandrelatedorganizations第8題willdecidewhethertheycanobtainloanprincipalandinterestandreceivepaymentintimebypayingattentiontothefinancialreportsoftheenterprise.()AInvestorsBCreditorsCBusinessmanagersDGovernmentandrelatedorganizations第9題Whichofthefollowingarenotincludedinthecharacteristicsofaccountinginformationquality?()AReliabilityandconsistencyBUnderstandabilityandusefulnessCConfidentialityandintegrityDComparabilityandtimeliness第10題Treatingassetsleasedintheformoffinancialleasesasassetsoftheenterpriseinaccountingreflectstheprincipleof()ASubstanceoverformBPrudenceCRelevanceDTimeliness第11題Enterprisesshouldpromptlyconfirm,measureandreporttransactionsoreventsthathaveoccurred,andtheyshallnotbeadvancedordelayed.Thisreflects()ATimelinessBRelevanceCPrudenceDMateriality第12題Dividingtheproductionandoperationactivitiesofanenterpriseintoacontinuousperiodofequallengthreflectsthebasicaccountingassumptionof()AAccountingperiodBMonetarymeasurementCGoingconcernDAccountingentity第13題Amongthefollowing,theonethatdoesnotbelongtothemid-termaccountingperiodis()AMonthlyBQuarterlyCAnnualDSemi-annual第14題Theincorrectexpressionofthefollowingaccountingsubjectassumptionsis()ADefiningtheaccountingentityisanimportantprerequisiteforaccountingrecognition,measurementandreporting.BDefiningtheaccountingentityistheonlywaytodelineatethespatialsubjectofeachmattertobedealtwithbyaccounting.CAccountingentitiesarealsoequivalenttolegalentities.DLegalentitiesareusuallyaccountingentitiesaswell.第15題Theenterprise’sinventoryprofitoffixedassetsshouldberecordedattheir().AHistoricalcostBReplacementcostCPresentvalueDFairvalue第16題Assetsaremeasuredattheconsiderationpaidwhentheyareacquired.Theaccountingmeasurementattributeis()AReplacementcostB,HistoricalcostBFairvalueCPresentvalue第17題Assetsandliabilitiesaremeasuredattheamountofassetsexchangedordebtssettledvoluntarilybybothpartiesfamiliarwiththesituationinafairtransaction.Theaccountingmeasurementattributeis().APresentvalueBNetrealizablevalueCHistoricalcostDFairvalue第18題Whichofthefollowingreportsofaccountinginformationreflectthefinancialpositionofabusinessataparticulardate?()ABalancesheetBIncomestatementCCashflowstatement第19題ThebalancesheetofChineseenterprisesadopts()structure.AMulti-stepBReportCAccount-typeDSingle-step第20題Theleftsideofthebalancesheetreflectsthecompany's()AAssetstructureBLiabilitystructureCCapitalstructureDOwner'sequitystructure第21題Whichofthefollowingreportsofaccountinginformationreflecttheresultsofanenterprise'soperationsforagivenaccountingperiod?()ABalancesheetBIncomestatementCCashflowstatement第22題TheincomesheetofChineseenterprisesadopts()structure.ASingle-stepBReportCMulti-stepDAccount-type第23題Amongthesourcesofcorporateprofits,theonewiththestrongestfuturesustainabilityis()AProfitfrommainbusinessBInvestmentincomeCNon-operatingincomeDGainsandlossesfromchangesinassetvalue第24題Whichofthefollowingreportsofaccountinginformationreflectthethecompany'scashflowstatement?()ABalancesheetBIncomestatementCCashflowstatement第25題Whatisthetypeofactivityoreventinwhichacompanycontractstoborrow$80,000fromabank?()AOperatingactivityBInvestingactivityCFinancingactivity第26題Amongthefollowingoptions,thecashflowgeneratedfromoperatingactivitiesis()ANetcashreceivedfromthepurchaseoffixedassetsBCashpaidfordividendsCCashreceivedfromborrowingDCashpaidforthepurchaseofgoods第1題Amongthefollowingitems,theonethatdoesnotbelongtoinventoryis()AMaterialsentrustedtoexternalunitsforprocessingBPurchasedmaterialsthathavebeenpaidforandareintransitCGoodsentrustedtoexternalunitsforsaleDGoodsthathavebeensoldbuthavenotyetbeenshippedbythepurchaser第2題Amongthefollowingmaterials,theonethatshouldnotbeaccountedasenterpriseinventoryis()APackagingmaterialsBLow-valueconsumablesCWork-in-progressDEngineeringmaterials第3題Amongthefollowinginventory-relatedexpenses,theonethatshouldnotbeincludedintheinventorycostis()AInsurancepremiumsincurredduringthematerialprocurementprocessBSelectionandsortingfeesincurredbeforethematerialsareputintostorageCStoragecostsincurredaftertheinventoryisputintostorageDLoadingandunloadingcostsincurredduringthematerialprocurementprocess第4題Whatarefirst-in-firstoutmethodandthemonth-endweightedaveragemethodattheendofthemonthabout?()AInventorymeasurementBProfitratioCFinancing第5題Accountsreceivableis:()AAnassetBOwner'sequityCAliability第6題Inthecaseofcontinuouspriceincreases,themethodthatmakestheendinginventoryvaluegreateris:()AFirst-in,first-outmethodBMonth-endweightedaveragemethodSingleselectedquestion第1題Accordingtotheirnature,costscannotbedividedinto()AManufacturingcostBFixedcostCVariablecostDMixedcost第2題Withintherelevantrange,thecostthatdoesnotvarywithchangesinproductioncapacityis().AFixedcostBUnitfixedcostCSemi-variablecostDMixedcost第3題Thevariablecostlevelisexpressedandcontrolledby().ATotalvariablecostBUnitvariablecostCBusinessvolumeDCostbehaviour第4題Marginalcontributionisthebalanceofaproduct'ssalesrevenueafteritexceeds().AfixedcostsBvariablecostsCtotalcostsDmixedcosts第5題Profit=(actualsalesvolume-breakevensalesvolume)×().AMarginalcontributionrateBUnitprofitCUnitsellingpriceDUnitmargincontributionSingleselectedquestion第1題Thesysteminwhichtheincomeandexpensesofanenterpriseareattributedtothedatewhentheincomerightsareobtainedandtheexpenseliabilitiesareformediscalled().ACashbasisBAccrualbasisCLegalpersonsystemDCompanysystem第2題Accordingtotherequirementsoftheaccrualbasis,theincomeandexpensesthatshouldnotbeincludedinthisperiodare()AIncomerealizedinthisperiodandreceived.BIncomerealizedinthisperiod,butnotyetreceived.CExpensesbelongingtothisperiod,butnotyetpaid.DExpensesbelongingtofutureperiods,butalreadypaid.第3題Accordingtotherequirementsofthecashbasis,whichincomeandexpensesshouldnotbeincludedinthisperiod?()AIncomerealizedinthisperiodandreceivedBIncomerealizedinthisperiod,butnotyetreceivedCExpensesbelongingtothisperiod,alreadypaidDExpensesbelongingtofutureperiods,butalreadypaid.第4題Regardingtheinventoryturnoverratio:()AThemoreinventoryturns,thefastertheinventoryturnover.BThefewerinventoryturns,thefastertheinventoryturnover.CThemoreinventoryturnoverdays,thefastertheinventoryturnover.第5題ThenetaccountsreceivableofCompanyAatthebeginningandendoftheyearwereRMB168,000andRMB147,000respectively.Thecompany'snetincomefortheyearwasRMB204,000andtotalsalesrevenuewasRMB1,700,000.Cashsalesaccountedfor6%oftotalsalesrevenue.Inthatyear,theaverageaccountsreceivableturnoverratioofCompanyAwas().A9.51B10.15C10.79D10.87第6題Whichofthefollowingcompaniesaremostlikelytolosesalesduetoinventoryshortages?().ACompany1'sinventoryturnoverratiois46BCompany2'saverageinventoryturnoverdaysis18.9daysCCompany3'sinventoryturnoverratiois5.4DCompany4'saverageinventoryturnoverdaysis32.7Multiplechoicequestion第1題Whichofthefollowingoptionsisalimitationoffinancialstatements?()AAssetsarereportedathistoricalcost,whichdoesnotrepresenttheircurrentcostorcurrentvalue.BAssumingconstantcurrencyvalue,anddoesnotadjustedforinflationorpricelevelsCTheaccountingprocessreliesonsubjectiveestimatessometimes.DTheprudenceprinciplerequiresthatlossesbeestimatedratherthangains,whichislikelytooverstateexpensesandunderstateincomeandassets.EAccountingreportsaregenerallyreportedonanannualbasis,whichonlyreportsshort-terminformationandcannotprovideinformationreflectinglong-termpotential.正確答案：ABCDE第2題Whichofthefollowingstatementsaretrueaboutthelimitationsoffinancialstatementanalysis?()AThedatareflectedinthefinancialstatementshavelittlerelevancetothefutureinformationneededbytheusersofthefinancialstatementstomakedecisions.BCertainitemsthathaveasignificantimpactbutcannotbemeasuredinmonetarytermsaredifficulttofullydiscloseinfinancialstatements.CThedatausedforfinancialstatementanalysisaremostlybasedonhistoricalcosts,whichoftendifferfromactualvalues.DDifferentaccountingtreatmentmethodsareallowedforthesameeconomicbusiness,andthecomparabilityofdataispoor.EThedatadisclosedinfinancialstatementanalysisareoftensingular,whichisnotconducivetocomprehensiveevaluation.正確答案：ABCD第3題Thelimitationsoffinancialstatementdataare()ALackofcomparabilityBLackofreliabilityCTheexistenceoflagDLackofspecificity正確答案：ABC第4題Compensatorymeasuresforfinancialanalysisinclude().ATrytoeliminatedifferencesandseekcommongroundBIncorporatethetimevalueofmoneyintotheanalysisprocessCPayattentiontothecomprehensiveuseofvariousindicatorsDBegoodatusingtheprincipleof"exceptionmanagement"正確答案：ABCD第5題aremethodsofcomparingthesameindicatorsintwoorseveralconsecutivefinancialreportstodeterminethedirection,amountandmagnitudeoftheirincreaseordecrease,inordertoillustratethechangingtrendofthecompany'sfinancialstatusoroperatingresults.()ATrendanalysismethodBRatioanalysismethodCFactoranalysismethodDHorizontalanalysismethod正確答案：AD第6題Issuesthatshouldbenotedwhenusingratioanalysisinclude().ARelevanceofcomparisonitemsBConsistencyofcomparisoncriteriaCScientificnatureofmeasurementstandardsDAssumptionsofcalculationresults正確答案：ABCSingleselectedquestion第1題Thefinespaidbytheenterpriseshouldberecordedinthe()account.AAdministrativeexpensesBSalesexpensesCFinancialexpensesDNon-operatingexpenses第2題Whencalculatingthetotalprofitofanenterprise,whichofthefollowingitemsarenotinvolved?()ASalesexpensesBBusinesstaxesandsurchargesCNon-operatingexpensesDIncometaxexpenses第3題Advertisingexpensesincurredbyanenterpriseforadvertisinginvariousmediashouldberecordeddirectlyinthe()accountasperiodexpenseswhentheadvertisementisreleased.AFinancialexpensesBSalesexpensesCAdministrativeexpensesDManufacturingexpenses第4題Theoriginalvalueofapieceofmachineryis80,000yuan,theestimatednetresidualvalueis8,000yuan,anditisexpectedtobeusedfor12years.Ifdepreciationiscalculatedusingthestraight-linemethod,thedepreciationtobecalculatedinthesecondyearis()yuan.A6600B6000C7000D8000第5題Amongthefollowingfactors,theonethatisusuallynotconsideredwhenaccruingdepreciationoffixedassetsis().AOriginalvalueoffixedassetsBEstimatednetresidualvalueoffixedassetsCUsefullifeoffixedassetsDActualnetresidualvalueoffixedassets第6題Whichofthefollowingisnotalow-valueconsumable().AToolsBGlasswareCMachineryandequipmentDLaborprotectionsuppliesSingleselectedquestion第1題

Intangibleassetsbelongto(

)accountingtitles.AAssets

BLiabilitiesCProfitandlossDOwners'equity第2題Intangibleassetsbelongto()accountingtitles.AAssetsBLiabilitiesCProfitandlossDOwners'equity第3題Whichofthefollowingstatementsaboutaccountsisincorrect()AAcc