企业财务会计综合练习题

党支部定期召开全体党员会议，学理论，明方向。统一思想，振奋精神，找差距，重落实。全校34名党员分布到各部门、各年租，重点抓思想建设theDepartmentduringavisittothecamp,afewshellsofexplosionswereheardinthedistance.BacktoHeadquarters,ZhuXistaffwasinformedbytheDepartmenttostrengthenalert,watch,placetorest,fornightoperations.Near9o'clock,attacktheelveshaveontheformationofZhongJiaDUNencirclement.Southeastcornerofsuddenintensemachinegunfirewereheard,energizesentaplatoonofShaoandattackedtheenemy,fightingmorehotly,gunfirewastightforawhile.Troopsweretheshockseemedabitoutthechainofcommand.OffensiveZhongJiaDUNelves,planescoveredintheair,riverpatrolboats,withthe,toheavilyguardthewaytothevillageofonlyaccess--astonebridgeandapath.Underheavyfireagainsttheenemytroopshasbeendisrupted,ZhuXihimselfDespiterepeatedorganizingdeathsquadsunderthe,butterrainunfavorable,enemyfireistoostrong,paidaveryhighcasualtiesandtremendouspoweragain,andfinallyfailed.SecondheadofmissionandDeputyCommanderWangHesongremnantskilloneandfiveFanChunsheng,headofratesofHadesandsurvive.QiuAcaiCommanderZhuXiinlocalfarmersriskingdeathsave,Lingbintoswimacrosstheriverandescapedalone,YuhangisincourttheheadquartersreportofJiangsuZhongJiaDUNbloodysituation.ZhuXiorganizedforcestobreakthroughatthesametime,WenYongzhiinstructedtoratetheDepartmentstaffretreat.Butundertheenemy'sarmyarrives,thistinyplacewherewithdrawal?yellowaroundthericefields,andeverywhereisthedevil,mulberryhasnowheretohideintheWoodsinthefall.Indesperation,temperatureafewpeoplefromtheDepartmenttothelocalpeople,andHouseofarichfamily.OfficerXieChengji,seethelivingroomhangsaplaque,afterhiding《企业财务会计》综合练习题一、名词解释1.存货2.零售价法3.长期股权投资4.融资租赁5.专利权6.债务重组7.无形资产8.期间费用二、填空题1.我国目前利润表采用的格式是____________________。2.期间费用包括___________________、____________________和____________________。3．长期借款费用有两种处理方法：一是_______________；二是_______________。4.企业确实无法支付的应付账款，批准核销时应转为______________________________。5.固定资产的计价基础有：_________________、________________和__________________。6.长期股权投资的核算有__________________和_________________两种方法。“长期股权投资”账户，能够反映其投资成本的方法是______________________。7.投资有广义和狭义之分，会计核算中的投资，一般是指_____________________投资。8“存货跌价准备”账户应在每一_________________________通过比较期末存货的________________________，计算出应计的准备，然后与“存货跌价准备”账户的__________________比较，若应提数大于已提数，应________________；反之，_________________。9.固定资产是指________________、_____________、_______________或经营管理而持有的、使用寿命超一年的__________________。三、单项选择１．购入材料，材料已验收入库，但材料账单尚未收到，其会计处理应是（）Ａ．按暂估价入账，并进行材料明细核算Ｂ．不必进行会计处理Ｃ．进行材料明细核算，按暂估价列为“应付账款”Ｄ．进行材料明细核算，收到发票账单后，按正常情况处理；至月终仍未收到发票账单的，月末按暂估价２．企业财务会计确认，主要解决某项交易或事项的（）的问题。Ａ．“是什么，是否应当在财务会计上反映”Ｂ．“反映多少”Ｃ．“如何登记”Ｄ．“如何对外输出会计信息”３．出租包装物的摊销应计入（）Ａ．其他业务成本Ｂ．销售费用Ｃ．制造费用Ｄ．管理费用４．在建工程领用企业自产商品产品，其增值税属于（）Ａ．进项税额转出Ｂ．进项税额Ｃ．销项税额Ｄ．已交税额５．利润表属于动态报表，其填列的主要依据是（）Ａ．有关账户的期末余额Ｂ．各账户的本期发生额Ｃ．损益类账户的本期发生额Ｄ．有关账户总分类账户期末余额６．下列应列为财务费用的是（）Ａ．债务重组损失Ｂ．应收票据贴现利息党支部定期召开全体党员会议，学理论，明方向。统一思想，振奋精神，找差距，重落实。全校34名党员分布到各部门、各年租，重点抓思想建设theDepartmentduringavisittothecamp,afewshellsofexplosionswereheardinthedistance.BacktoHeadquarters,ZhuXistaffwasinformedbytheDepartmenttostrengthenalert,watch,placetorest,fornightoperations.Near9o'clock,attacktheelveshaveontheformationofZhongJiaDUNencirclement.Southeastcornerofsuddenintensemachinegunfirewereheard,energizesentaplatoonofShaoandattackedtheenemy,fightingmorehotly,gunfirewastightforawhile.Troopsweretheshockseemedabitoutthechainofcommand.OffensiveZhongJiaDUNelves,planescoveredintheair,riverpatrolboats,withthe,toheavilyguardthewaytothevillageofonlyaccess--astonebridgeandapath.Underheavyfireagainsttheenemytroopshasbeendisrupted,ZhuXihimselfDespiterepeatedorganizingdeathsquadsunderthe,butterrainunfavorable,enemyfireistoostrong,paidaveryhighcasualtiesandtremendouspoweragain,andfinallyfailed.SecondheadofmissionandDeputyCommanderWangHesongremnantskilloneandfiveFanChunsheng,headofratesofHadesandsurvive.QiuAcaiCommanderZhuXiinlocalfarmersriskingdeathsave,Lingbintoswimacrosstheriverandescapedalone,YuhangisincourttheheadquartersreportofJiangsuZhongJiaDUNbloodysituation.ZhuXiorganizedforcestobreakthroughatthesametime,WenYongzhiinstructedtoratetheDepartmentstaffretreat.Butundertheenemy'sarmyarrives,thistinyplacewherewithdrawal?yellowaroundthericefields,andeverywhereisthedevil,mulberryhasnowheretohideintheWoodsinthefall.Indesperation,temperatureafewpeoplefromtheDepartmenttothelocalpeople,andHouseofarichfamily.OfficerXieChengji,seethelivingroomhangsaplaque,afterhiding2Ｃ．持有至到期投资的应收利息Ｄ．支付的委托代销商品手续费７．企业会计准则包括的三个层次不包括（）Ａ．基本会计准则Ｂ．具体会计准则Ｃ．会计准则应用指南Ｄ．企业内部会计制度８．长期股权投资权益法下，“长期股权投资”账户应设置的三个明细账户不包括（）Ａ．成本Ｂ．应计利息Ｃ．损益调整Ｄ．其他权益变动９．下列不属于工资总额组成内同的有（）Ａ．加班加点工资Ｂ．津贴与补贴Ｃ．计件工资Ｄ．工会经费和职工教育经费１０．下列应列为无形资产的是（）Ａ．商誉Ｂ．行政划拨的土地使用权Ｃ．政府允许的特许权Ｄ．外购专利权1１．下列能计入外购存货成本的是（）Ａ．运输途中的意外损耗Ｂ．入库前的整理挑选费用Ｃ．盘亏的材料成本Ｄ．一般纳税人企业购进材料专用发票所列的增值税1２．企业计提的坏账准备，应记入账户是（）Ａ．“资产减值损失”Ｂ．“管理费用”Ｃ．“营业外支出”D．“财务费用”1３．企业财务会计规范体系中处于最高层次和核心地位的是（）Ａ．《企业会计准则》Ｂ．《中华人民共和国会计法》Ｃ．《企业会计制度》Ｄ．《会计具体准则》1４．下列发出存货计价方法中，平时无法从账簿上反映发出和结存存货的单价和金额方法是（）Ａ．全月一次加权平均法Ｂ．个别计价法Ｃ．先进先出法Ｄ．零售价法1５．企业到期一次还本付息的持有至到期投资，资产负债表日计算确定的应收的利息，应借记的账户是（）Ａ．“应收利息”Ｂ．“投资收益”Ｃ．“持有至到期投资”D．“交易性金融资产”16．企业代扣代缴的个人所得税，应通过（）账户进行核算。Ａ．“应交税费”Ｂ．“其他应付款”Ｃ．“应付账款”Ｄ．“预付账款”1７．年终结转后，“利润分配—未分配利润”的贷方余额，表示（）Ａ．本年实现的净利润Ｂ．本年未分