Sichuan Deyang 2009 accounting qualification examination questions and answers

09 Sichuan Accounting Qualification Exam Questions and Answers (First Half)

Financial Regulations and Accounting Ethics

I. Single-choice Questions (This question ***25 questions, 1 point for each sub-question, 25 points. Select a correct answer from the four alternative answers given in each sub-question, please fill in the letters of the selected answer in parentheses after the question)

1. A taxpayer whose bank deposit account changes should report in writing to the competent tax authorities within ( ) days from the date of the change.

A.10 B.15 C.30 D.45

Answer: B

Answer: Taxpayers engaged in production and business should report all of their accounts in writing to the competent tax authorities by filling out the Taxpayers' Deposit Account Account Number Reporting Form within 15 days from the date of opening a basic deposit account or other deposit accounts; if there is a change, the taxpayers should report it in writing to the competent tax authorities within ( ) days from the date of change. Within 15 days from the date of change, fill in the "Taxpayer Deposit Account Account Report Form" to the competent tax authorities to report in writing.

2. The following are not the conditions for the establishment of a partnership accounting firm ( )

A. Fixed office space B. Name of the firm

C. Written partnership agreement D. More than five partners

Answer: D

Analysis: The establishment of partnership accounting firms shall have the following conditions: 1. Two More than two partners; 2. A written partnership agreement; 3. The name of the accounting firm; 4. A fixed office space.

3. The date is February 10, the following is written correctly ( )

A. February 10 B. Zero February 10

C. Zero February 10 D. Zero February 10

Answer:C

4. Agency bookkeeping institutions in the operation period fails to meet the conditions for the establishment of the "Measures for the Administration of Agency Bookkeeping", the period of rectification is ( )

A. 1 month B. 2 months C. 3 months D. 6 months

Answer: B

Answer: Article 20 of the Measures for the Administration of Agency Bookkeeping stipulates that: if an agency bookkeeping organization fails to meet the establishment conditions stipulated in the Measures during the period of its operation, it will be ordered by the financial department of the people's government at or above the county level to rectify the conditions in a period of not more than 2 months; if the agency bookkeeping organization fails to meet the stipulated conditions after the expiration of the period, the approval authority will withdraw the approval. If the prescribed conditions are still not met after the expiration of the period, the qualification of the bookkeeping agency shall be withdrawn by the approving authority.

5. Generally speaking, the tax collection method applicable to listed companies is ( )

A. Checking and collecting B. Checking and collecting C. Checking and collecting D. Collecting and paying on behalf of others

Answer:A

6. Immediate relatives of accounting supervisors of state-owned enterprises are not allowed to take up the job of ( ) in the accounting organization of the unit.

A. Audit B. Accounting records management C. Accounting D. Cashier

Answer: D

7. The following is not part of the period of retention of accounting records is ( )

A. 20 years B. 15 years C. 10 years D. 3 years

Answer: A

8. There is no limit to the number of following deposits that can be opened is ( )

A. Basic deposit account B. General deposit account C. Special deposit account D. Temporary deposit account

Answer: B

9. The period of prompt payment of a check is from the date of issuance of the check ( )

A.10 days B.1 month C.2 months D.3 months

Answer: A

10. Taxpayers who lose their tax registration The taxpayer shall report in writing to the competent tax authorities within ( ) days of the loss of the tax registration document, and publish a newspaper statement for scrap.

A.5 B.10 C.15 D.30

Answer: C

11. The following practitioners are required to obtain a license to practice accounting in order to take up the job ( )

A. Custodians of accounting records in accounting organizations B. Cashiers in shopping malls

C. Internal auditors of the unit D. Chargemaster of outpatient clinics in hospitals

Answer: A

12. As the head of the accounting organization, in addition to obtaining the qualification certificate of accounting practitioner, should also have the qualification of professional and technical positions above the accountant or engaged in accounting work ( ) more than a year.

A.1 B.2 C.3 D.5

Answer: C

13. All levels of financial parts of the destruction of accounting records, there should be ( ) sent to participate in the supervision of the cancellation of the

A. Higher level of the financial sector B. The same level of the financial sector C. The same level of the audit department D. The same level of the tax department

Answer: A

14. Interim accounting report is ( )

A.Monthly B.Quarterly C.Semi-Annual D.Annual

Answer: D

15.Licensees engaged in the accounting gardening and, should be from the date of the date of the work of accounting ( ) within days of the qualification of the accounting institution for registration.

A.10 B.30 C.60 D.90

Answer: D

16. general deposit can not handle the business is ( )

A. Borrowing to transfer deposits B. Borrowing to return C. Cash payment deposits D. cash withdrawals

Answer: D

17. general accountants to lose the handover of accounting work, responsible for supervising the handover of the Is ( )

A. other accounting staff B. head of the accounting organization

C. head of the unit D. do not need anyone

Answer:B

18. apply for intermediate accounting qualification examination of the person with one of the conditions is to obtain a college degree, engaged in accounting for a full period of ( )

A. 1 year B. 2 years C. 4 years D.5 years

Answer:D

19.If the basis of taxpayer's declaration is obviously low and there is no justifiable reason for it, the tax authorities may ( )

A. make up for and recover the tax B. take tax prompting measures

C. approve the amount of tax payable D. add a late fine

Answer:C

20.Declaration is made on the ( )

20.declaration date. date of filing.

A. the postmark date of receipt B. the postmark date of the place of sending

C. the date of actual receipt D. the date determined by the tax authority

Answer: B

21. In the following cases, VAT special invoices should be issued ( )

A. general taxpayers selling goods abroad

B. general taxpayers transferring Intangible assets

C. Small taxpayers sell goods to general taxpayers

D. General taxpayers will be the self-produced goods of the small investment to other units

Answer: D

22. The second order of the right of the instrument, also known as the right to reimbursement of the right of request refers to the right of the ( )

A. Right to recoupment B. Right of reminder C. Right of payment D. Right of acceptance D. Right to demand the payment of the right to reimbursement

A. The right to demand acceptance

Answer: A

23. The following items, the core content of the human micro-accounting ethics education, and throughout the accounting ethics education is ( )

A. Ethics norms education B. Ethics concepts education

C. Ethics warning education D. Situational policy education

Answer: A

24. The main form of accounting ethics warning education is ( )

A. Theoretical education and classroom teaching B. Typical forcing discussion and analysis

C. Theoretical education and self-education D. Discussion and analysis of the actual situation

Answer: B

25. Accounting personnel in the work of "lazy", "procrastination", "delayed", "lazy", "delayed", "delayed", "delayed", "delayed", "delayed", "delayed", "delayed", "delayed", "delayed" and so on.

25.The bad habit of "laziness" and "procrastination" in the work of accountants violates the specific content of the accounting code of ethics.

A. Dedication B. Honesty and trustworthiness C. Fairness D. Objectivity and fairness

Answer: A

Two, multiple-choice questions (this question ****15 questions, 2 points per question, 30 points. Each sub-question has more than one correct answer, please select the correct answer from the alternative answers given in each sub-question. (Points are awarded for all correct answer choices for each subquestion; no points are awarded for non-answers, wrong answers, or omissions.)

1. The following are forms of remedies for the loss of an instrument ( )

A. Loss of payment B. Public notice C. Ordinary action D. Suspension of payment

Answer: ABC

2. The instruments that can be lost and stopped include ( )

A. Commercial drafts B. Checks C. Bank drafts with the words "cash "D. Cashier's check

Answer: ABCD

3. The following taxpayers are required to cancel tax registration ( )

A. Dissolution B. Bankruptcy C. Revocation D. Change of competent tax authorities

Answer: ABCD

4. The following are the functions of bills ( )

A. Payment function B. Financing function C. Demand storage function D. Exchange function

Answer: ABD

6. .The following are accounting normative documents ( )

A.Measures for the Administration of Accounting Records B.Enterprise Accounting System

C.Norms for the Basic Work of Accounting D.Accounting Standards for Enterprises

Answer:ABC

Analyse:Accounting normative documents refer to the administrative department in charge of the national accounting work, i.e., the financial department of the State Council, which formulates and promulgates rules and regulations on certain aspects of accounting work. The system and methods formulated and issued by the Finance Department of the State Council on certain aspects of accounting work. For example, the Ministry of Finance issued 38 specific guidelines and application guides such as "Enterprise Accounting Standard No. 1 ---- Inventory", "Enterprise Accounting System", "Financial Enterprise Accounting System", "Small Enterprise Accounting System", "Accounting Basis Work Norms", and the Measures for the Administration of Accounting Records jointly issued by the Ministry of Finance and the State Archives Bureau, etc. A, B, and C are all included, and the ASBEs referred to in D include the ASBE ---- Basic Standards and ASBE No. 1 ---- Inventory" and other 38 specific guidelines, the basic guidelines belong to departmental regulations do not belong to normative documents, D is not correct.

7. original document amount issued in error, the error is dealt with ( )

A. can be corrected B. can be reopened C. can be corrected or reopened D. can only be reopened

Answer: ABC

8. the following items, belonging to the "Chinese People's Republic of China *** and the State Accounting Act" of the additional penalties are ( )

A. Deprivation of political rights B. Fines C. Confiscation of property D. Expulsion from the country

Answer: ABCD

9. The following are accounting measurement attributes ( )

A. Historical cost B. Replacement cost C. Fair value D. Present value

Answer: ABCD

Answer: Accounting measurement attributes include: Historical cost: Used for initial In addition to initial measurement at fair value in individual cases, the historical cost principle should be applied, which is the most basic principle; fair value: it is used for both initial measurement and subsequent measurement. Mainly used for financial assets, financial liabilities, investment properties; Net realizable value: only used for subsequent measurement, long-term assets ready for disposal as well as current assets (mainly inventories) are measured using the net realizable value, if the net realizable value is lower than the book value; Present value: only used for subsequent measurement, the value of assets ready for long-term use uses the present value; Replacement cost: Accountants do not use the replacement cost as a basis for appraisal, appraisers use the replacement cost as a basis for valuation. Appraisers use replacement cost as the basis for appraisal.

10. Whether the unit set up a separate accounting organization of the factors affecting ( )

A. the size of the unit B. the requirements of business management

C. the simplicity of the economic business D. the requirements of the higher authorities

Answer: ABC

11. The following are the basic pawn of the promissory note ( )

A. Drawer B. Payee C. Payer D. Endorser

Answer: ABC

12. Cheques can be authorized to be made up include ( )

A. Amount B. Name of payee C. Name of drawer D. Date of issue

Answer: AB

13. Characteristics of an invoice include ( )

A. Legitimacy B. Authenticity C. Transmissibility D. *** enjoyment

Answer: ABC

14.China's "Outline for the Implementation of Civic Morality" put forward by the contents of the professional ethics are ( )

A. love and dedication to work B. honesty and trustworthiness C. fairness D. adherence to the norms

Answer: ABC

15.Continuing education of accounting personnel include ( )

15. Education includes ( )

A. Targeted B. Adaptability C. Flexibility D. Fixedness

Answer: ABC

Three, judgment questions (15 questions, 1 point for each question, *** counting 15 points. Considered correct in the parentheses corresponding to the question number write " "; considered wrong, in the parentheses corresponding to the question number write " ". Points will be scored if the judgment is correct and deducted if it is incorrect, and no points will be scored or deducted for non-answers.)

1. Enterprises should ensure that accounting information is true, reliable and complete. ( )

Answer: correct

2. The local currency of account of an enterprise set up in China can be other than RMB. ( )

Answer: correct

3. The object of accounting supervision by the financial department is accounting behavior. ( )

Answer: correct

4. Alteration is the behavior of the person without authority to impersonate another person or fictitious person's name to sign the seal. ( )

Answer: incorrect

5. The holder of a note has a right of re-recourse to the forehand for three months from the date of satisfaction or being sued. ( )

Answer: Correct

6. If the indorser's signature on the instrument does not conform to the provisions of the law, his signature is invalid, but does not affect the validity of the other conforming signatures. ( )

Answer: correct

7. Taxes take precedence over all fines and confiscation of illegal gains. ( )

Answer: correct

8. As long as a taxpayer's tax basis is obviously low, the tax authorities have the right to authorize the amount of tax payable. ( )

Answer: Wrong

9. The professional ethics of accounting embodied in the "management of ten thousand gold pennies do not touch" is integrity and self-discipline. ( )

Answer: correct

10. All taxpayers with tax obligations need to apply for tax registration. ( )

Answer: incorrect

11. The endorsement of entrusted receipts and the endorsement of pledge belong to the transfer of endorsement. ( )

Answer: wrong

12. An accountant who violates accounting laws must violate accounting ethics. ( )

Answer: Correct

13. If the date of the note is in lower case, the bank can accept it, but the loss of the resulting ten million will be borne by the drawer. ( )

Answer: Wrong

14.Taxpayers enjoying tax exemptions and reductions can refrain from filing tax returns. ( )

Answer: wrong

15.Accounting ethics has a broad social nature. ( )

Answer: correct

Four, short answer questions (this question *** counts 3 subquestions, each subquestion 5 points, *** count 15 points)

1. Briefly describe the absolute record of the matter of the check.

Answer: The absolute record of a check includes: (1) the indication of the word "check" (2) the unconditional mandate to pay (3) the amount determined (4) the name of the payer (5) the date of issuance (6) the signature of the drawer

2.

Answer: The types of tax registration include: registration of establishment; registration of change; registration of closure and reopening; registration of deregistration; and registration of out-of-town business inspection.

3. Briefly explain the meaning of accounting ethics and the difference with the accounting legal system.

Answer: (1) accounting ethics refers to the accounting professional activities should be followed, reflecting the characteristics of the accounting profession, adjusting the accounting professional relations of professional behavior guidelines and norms.

(2) The difference between accounting ethics and the legal system of accounting

1. different nature. Accounting legal system is enforced through the state apparatus, with a strong other-discipline; accounting ethics mainly rely on the consciousness of accounting practitioners, and rely on social opinion and conscience to realize, with a strong self-discipline.

2. The scope of different roles. Accounting legal system focuses on adjusting the external behavior of accountants and the results of the legalization, with strong objectivity; accounting ethics requires not only adjusting the external behavior of accountants, but also to adjust the inner spiritual world of accountants. Violation of accounting ethics does not necessarily violate the accounting legal system.

3. Different forms of expression. Accounting legal system is through a certain procedure by the national legislature or administrative organs, the form of its expression is specific, clear, formally form the written provisions of the text; accounting ethics from the professional life of accountants and professional practice, the form of its expression of both clear written provisions, but also unwritten norms, exists in people's consciousness and beliefs, and there is no specific form of expression! It relies on social opinion, moral education, traditional customs and moral evaluation to realize.

4. The implementation of different security mechanisms. Accounting legal system by the state coercive force to ensure the implementation; accounting ethics both the corresponding requirements of national law, and the need for accountants to consciously comply with the lack of authority to ensure the implementation of the ruling

Fifth, the case study questions (this question ****1 questions, 15 points)

(a) a company occurred in the following circumstances:

(1) the company accepted the higher units concerned Audit, found an invoice for the purchase of computers, the "amount" column of the figures have been changed, after reviewing the relevant contracts of sale, documents, to confirm that the amount of the change is correct, the change in the relevant seal stamped with the issuing unit. The company used the invoice as an original document for accounting and bookkeeping.

(2) the company a supplier repeatedly door to door to demand overdue payments, the company agreed to the person in charge of the accounting supervisor Zhang let the cashier a 250,000 yuan transfer check to the supplier. Supplier to the bank to prompt payment, the bank to the company's bank balance of less than 250,000 yuan to be bounced.

(3) the company's annual accounting report for 2008, the company's board of directors decided that the company's external financial accounting report signed by the company's chief financial officer, stamped and reported.

(4) due to the needs of the organization's high speed, the company's financial department moved to a new office, the financial staff will be kept for the expiration of the accounting records all destroyed. In the destruction of accounting files, there is the expiration of the custody period but still in use of a machine of the original documents.

(5) the company's original cashier Zhangmou in the cashier's work during some of the information there are some problems, and the replacement Liumou in the handover did not find. Inspectors in the understanding of the situation, the original cashier Zhang said: "has handled the accounting handover procedures, they no longer bear any responsibility, the responsibility borne by the successor Liu."

Requirements: analyze the following questions based on the above and the relevant legal provisions:

(1) whether the company's handling of the invoices for the purchase of computers is in accordance with the provisions of the law and explain the reasons.

(2) the company issued 250,000 yuan transfer check behavior belongs to what kind of illegal behavior? What legal responsibility should be borne?

(3) Whether the board of directors' decision to submit a financial accounting report to the outside world is in accordance with the law and the reasons for it.

(4) Whether the destruction of accounting records by the company complies with the law and the reasons.

(5) Whether Zhang's reasoning is correct and state the reasons.

Answer: (1) The company's handling of the invoice for the purchase of computers does not comply with the law. According to the regulations: if there is an error in the amount of the original document, it should be reissued by the issuing unit and should not be corrected on the original document. The company's change in the amount column of the invoice for the purchase of computers to change the figures does not comply with the law.

(2) the company issued 250,000 yuan of transfer cheques belongs to the issuance of blank cheques violation; according to the regulations: the issuance of blank cheques and its reserved signature or seal does not match the cheque, the bank shall return the cheque and impose a fine of 5% of the face amount, but not less than 1,000 yuan, at the same time, the bearer has the right to request the drawer to pay the cheque amount of 2% of the indemnity. The violation, the bank should be imposed a fine of 12,500 yuan, while the supplier loose to require it to pay 5,000 yuan in damages.

(3) the board of directors to make a financial accounting report for external reporting does not comply with the law. According to the regulations: the external financial accounting report should be reported by the head of the unit and the person in charge of accounting work, the head of the accounting organization (accounting supervisor) signature and seal; set up the chief accountant of the unit, but also by the chief accountant signature and seal. The company's external financial accounting report only by the company's chief financial officer to sign and seal the report does not comply with the provisions of the law.

(4) the company's destruction of accounting records do not comply with the law. According to the provisions of: for the expiration of the custody period but not the original creditor's rights and debts and other outstanding matters involving the original documents (such as accounting records custody period but not yet scrapped fixed assets purchase certificates, etc.), shall not be destroyed, and should be drawn out separately in a volume, and kept to the end of the outstanding matters can be destroyed according to the prescribed procedures. The company will be kept at the end of the period but still in use of a machine of the original voucher destruction does not comply with the law.

(5) Zhang's reason is incorrect. According to the provisions: the transfer of the transfer of accounting documents, accounting books, accounting statements and other accounting information on the legality and authenticity of the legal responsibility. After the transfer of accounting information, if it is found that the problems occurred during the period of his accounting work, the original transfer of personnel responsible. Zhang should be in the cashier's work during some of the information there are some problems bear legal responsibility.