電大中級財務會計考試真題和答案資料

1、中級財務會計考試小抄一、單項選擇題從下列每小題的四個選項中選擇一個正確的，并將其序號字母填在答題紙上。每小題2分，共 20分1.小規(guī)模納稅企業(yè)購進存貨所發(fā)生的進項增值稅，正確的核算方法是( A )。A.計入存貨成本 B.計入管理費用 c.計人銷售費用 D.作為進項稅單獨核算 2.對庫存現(xiàn)金清查中發(fā)現(xiàn)的確實無法查明原因的長款，批準后應將其計入 （ D )。A.資本公積 B.其他業(yè)務收入 c.盈余公積 D.營業(yè)外收入 3.同一企業(yè)不同時期所使用的會計政策、會計程序與方法應盡可能保持一致，不得隨意變更。其所體現(xiàn)的會計信息質(zhì)量要求是( C )。A.可靠性 B.謹慎性 c.一致性 D.相關性4.存貨價格

2、持續(xù)上漲時，下列發(fā)出存貨計價方法能使期末存貨金額最大的是 ( A )。A.先進先出法 B.加權平均法 C.個別計價法 D.移動平均法 5.購人當期發(fā)行的3年期債券一批計劃持有至到期，債券利息于到期時同本金一起支付。據(jù)此，持有期內(nèi)企業(yè)按期確認的應收利息，其核算賬戶是( C )。 A.應收利息 B.其他應收款 c.持有至到期投資 D.長期應收款 6.購入普通股10 000股作為交易性金融資產(chǎn)核算和管理，每股面值1元，每股買價5.50元、其中包括己宣告發(fā)放但尚未支付的現(xiàn)金股利 O . 20元。另外支付交易稅費1 200元。據(jù)此，該項交易性金融資產(chǎn)的初始成本應為( B )。 A. 50000元 B.

3、53 000元 C. 54 200元 D. 56 200元 7. 2010年12月31日，D存貨庫存成本35萬元，預計售價 (不含增值稅)50萬元、估計銷售費用6萬元。之前該項存貨未計提跌價準備，不考慮其他因素。則 2 0 10年 12月 31日， D存貨應計提跌價準備( D ) 。 A. 21萬元 B. 15萬元 C. 9萬元 D. 0 8.固定資產(chǎn)原值50000元，預計使用5年，預計凈殘值2000元。采用年數(shù)總和法計提折舊時，第二年的折舊金額應為( C)。 A. 20 000元 B. 16 000元 C. 12 800元 D. 13 333元 9.采用總額法核算附現(xiàn)金折扣的商品銷售，對所發(fā)

4、生的現(xiàn)金折扣支出，正確的會計處理方法是( A) A.增加財務費用 B.沖減當期銷售收入 c.增加管理費用 D.增加當期銷售成本 10. H公司以一臺設備對A公司技資，取得A公司有表決權的股份10%計劃長期持有。設備公允價值 30萬元、凈值 26萬元，未計提減值準備。設備運至A公司，發(fā)生運輸費用 2 000元。該項交易具有商業(yè)實質(zhì)，不考慮其他相關稅費，則H公司對該項長期股權投資確認的初始成本應為( A ) A. 302 000元 B. 300 000元 C. 262 000元 D. 260 000元 2583 二、多項選擇題從下列每小題的五個選項中選出二至五個正確的，并將其序號字母填在答題紙上。

5、每小題3分，共 15分。多選、錯選均不得分，少選可酌情結分 1 1.下列轉賬結算方式中，同城、異地均可采用的有 ( CDE )。 A.支票結算 B.托收承付結算 c.商業(yè)匯票結算 D.委托收款結算 E.銀行匯票結算 12.對采用公允價值模式進行后續(xù)計量的投資性房地產(chǎn)，下列表述不正確的是 ( ACDE )。 A.應計提折舊或攤銷 B.公允價值變動收益計入當期損益 c.公允價值變動損失計入資本公積 D.不計提折舊或攤銷，但應進行減值測試并計提減值準備 E以后會計期間可改用成本模式進行后續(xù)計量 13.下列各項中，屬于壞賬損失核算方法的有 ( A B )。 A.直接轉銷法 B.備抵法 c.除銷百分比法

6、 D.賬齡分析法 E.權益法 14.下列各項應作為企業(yè)投資收益核算的有 ( CDE )。 A.銀行活期存款戶的利息收入 B.長期股權投資分得的股票股利 c.購買國債確認的利息收入 D.出售交易性金融資產(chǎn)取得的凈收入 E.購買公司債券按實際利率確認的利息收入 15.下列與無形資產(chǎn)攤銷有關的表述中，正確的有 ( A B E ) 。A.無形資產(chǎn)一般無殘值 B.使用壽命不確定的無形資產(chǎn)不需要攤銷 C.無形資產(chǎn)的使用壽命一律10年 D.攤銷金額一律計入管理費用 E.攤銷方法多種，包括直線法、生產(chǎn)總量法等 三、簡答題(每小題5分，共 10分) 16.什么是銀行存款 企業(yè)在銀行開立的存款賬戶有哪些答：按照規(guī)

7、定，我國企業(yè)在銀行開立的存款賬戶包括:基本存款戶、一般存款戶、臨時存款戶、專用存款戶。17.簡述權益法的涵義與適用范圍。答：權益法是指長期股權投資以初始技資成本計量后，技資期內(nèi)根據(jù)投資企業(yè)享有被投資單位所有者權益份額的變動對投資賬面余值進行調(diào)整的方法。權益法造用于長期股權投資形成后，投資企業(yè)對被投資單位具有共同控制或能產(chǎn)生重大影響的情況。投資企業(yè)對所控制的子公司平時用成本法核算，編制合并報表時再用權益法轉換。四、單項業(yè)務題本題 33分對下列經(jīng)濟業(yè)務編制會計分錄(寫出總賬科目即可，每小題3分) 18.以銀行存款購入某上市公司發(fā)行的3年期債券一批，面值50 000元，實際付款52000元。相關稅費

8、略。購入時，公司管理當局對該批債券的持有意圖不明確答：借 z可供出售金融資產(chǎn)52000貸z銀行存款 5 2 000 19.將擁有的一項專利權出租，本月確認收入80000元收妥并存入銀行 (相關稅費略 )。 答：借 :銀行存款80000 貸:其他業(yè)務收入 80000 20.將一張面值100 000元、不帶息的銀行承兌匯票向銀行申請貼現(xiàn)，支付銀行貼現(xiàn)利息 2 000元。答：借 ：銀行存款98000 財務費用2 000 貸:應收票據(jù) 100 000 2 1.計提存貨跌價準備30000元。答：借 :資產(chǎn)減值損失30000 貸:存貨跌價準備30 000 22.開出現(xiàn)金支票向儲運部撥付定額備用金20000

9、元。答：借 z其他應收款 (或備用金 )20000 貸 ：z銀行存款 20000 23.結轉固定資產(chǎn)清理凈收益2000元答：借 :固定資產(chǎn)清理2000 貸:營業(yè)外收入 2000 24.交易性金融資產(chǎn)本期發(fā)生公允價值變動收益60000元。 答：借 :交易性金融資產(chǎn)60000 貸：z公允價值變動損益 60000 25.攤銷自用商標價值12 000元。答：借 ：z管理費用12 000 貸:累計攤銷 12000 26.長期股權技資采用成本法核算。根據(jù)被投資方公布的本年度利潤分配方案，本年度該項投資確認應收現(xiàn)金股利 15萬元。答：借：應收股利150000 貸：t投資收益 150000 27.采用分期付款

10、方式購入一項專利，公允價值170萬元，合同約定售價200萬元，每半年一次、分4次平均支付。相關手續(xù)己辦妥，專利己交付使用 。答：借 :無形資產(chǎn)1700000 未確認融資費用300000 貸 ：z長期應付款 2000000 28.對作為投資性房地產(chǎn)核算和管理的辦公樓計提折舊50 000元。答：借 :其他業(yè)務成本50000貸:投資性房地產(chǎn)累計折舊50000五、計算題(本題 10分。要求列示計算過程 29. D公司按期末應收賬款余額的10%計提壞賬準備。2008年初， 壞賬準備 賬戶期初余額 15萬元，當年末應收賬款余額200萬元。2009年確認壞賬損失9萬元，收回以前年度已注銷的壞賬4萬元;當年末

11、應收賬款余額為 180萬元。 2 0 10年末應收賬款余額 160萬元。要求分別計算: (1) 2009、2010年各年末壞賬準備賬戶的年末余額 解：(1 )2009年壞賬準備賬戶年末余額=應收賬款年末余額180萬元X10%= 18萬元 2010年壞賬準備賬戶年末余額=應收賬款年末余額160萬元X10%=16萬元 (2) 2008、2009、2010年各年末應補提或沖減的壞賬準備金額。解：2008年未應補提壞賬準備 = 壞賬準備賬戶年末余額20萬元 壞賬準備賬戶年初余額 15萬元=5萬元 2009年末應補提壞賬準備= 壞賬準備 賬戶年未余額18萬元-(壞賬準備賬戶年初余額 20萬元十收回以前年

12、度已注銷的壞賬4萬元一當年確認壞賬損失9萬元 ) =3萬元 2010年應沖減壞賬準備 = 壞賬準備賬戶年末余額16萬元-壞賬準備賬戶年初余額18萬=-2萬元 30. A公司為增值稅一般納稅人，原材料采用計劃成本核算。2008年初，原材料賬戶年初余額 90000元， 材料成本差異賬戶年初有借方余額1300元。1月原材料的收發(fā)情況如下:(l月日，購入原材料一批，增值稅發(fā)票上注明價款 105000元，增值稅17850元。款項已通過銀行存款支付，材料未到; (2)10日，上述材料運達并驗收人庫，計劃成本為110000元 (3)月0日，本月領用原材料的計劃成本為80000元，其中 :直接生產(chǎn)耗用6500

13、0元，車間一般耗用 4000元，廠部管理部門領用1000元，在建工程領用10000元。要求:對本月 30日發(fā)生的領料業(yè)務編制會計分錄;計算本月原材料的成本差異率(對計算結果保留2位小數(shù))、本月發(fā)出原材料與期末結存原材料應負擔的成本差異額;結轉本月領用原材料的成本差異。解： (1) 30日的會計分錄 :借:生產(chǎn)成本 ：6 5000制造費用： 4000管理費用 ：100。在建工程 ：10000貸:原材料80000(2)本月原材料成本差異率=材料節(jié)約額 (期初超支額1300十本期入庫材料節(jié)約額5 000)-;-原材料計劃成本 (期初90000+本期入庫110000)X100%=節(jié)約1.85%本月發(fā)出

14、材料應負擔節(jié)約額=80 000X 1. 85%= 1 480元本月末庫存材料應負擔節(jié)約額=(90000十 110000-80OOO)Xl. 85%=2220元 (3)結轉本月發(fā)出材料的節(jié)約額的會計分錄 :借z生產(chǎn)成本1202.50制造費用 74管理費用18 .5 在建工程 185貸：z材料成本差異1480Z借:材料成本差異 1480貸:生產(chǎn)成本 1202.50制造費用 74管理費用 18 . 50在建工程 185g an employment tribunal claimEmployment tribunals sort out disagreements between employers

15、and employees.You may need to make a claim to an employment tribunal if:you dont agree with the disciplinary action your employer has taken against youyour employer dismisses you and you think that you have been dismissed unfairly.For more information about dismissal and unfair dismissal, seeDismiss

16、al.You can make a claim to an employment tribunal, even if you haventappealedagainst the disciplinary action your employer has taken against you. However, if you win your case, the tribunal may reduce any compensation awarded to you as a result of your failure to appeal.Remember that in most cases y

17、ou must make an application to an employment tribunal within three months of the date when the event you are complaining about happened. If your application is received after this time limit, the tribunal will not usually accept it.If you are worried about how the time limits apply to you, take advi

18、ce from one of the organisations listed underFurther help.Employment tribunals are less formal than some other courts, but it is still a legal process and you will need to give evidence under an oath or affirmation.Most people find making a claim to an employment tribunal challenging. If you are thi

19、nking about making a claim to an employment tribunal, you should get help straight away from one of the organisations listed underFurther help.If you are being represented by a solicitor at the tribunal, they may ask you to sign an agreement where you pay their fee out of your compensation if you wi

20、n the case. This is known as adamages-based agreement. In England and Wales, your solicitor cant charge you more than 35% of your compensation if you win the case.If you are thinking about signing up for a damages-based agreement, you should make sure youre clear about the terms of the agreement. It

21、 might be best to get advice from an experienced adviser, for example, at a Citizens Advice Bureau. To find your nearest CAB, including those that give advice by e-mail, click onnearest CAB.For more information about making a claim to an employment tribunal, seeEmployment tribunals.The (lack of) air

22、 up there Watch mCayman Islands-based Webb, the head of Fifas anti-racism taskforce, is in London for the Football Associations 150th anniversary celebrations and will attend Citys Premier League match at Chelsea on Sunday.I am going to be at the match tomorrow and I have asked to meet Yaya Toure, h

23、e told BBC Sport.For me its about how he felt and I would like to speak to him first to find out what his experience was.Uefa hasopened disciplinary proceedings against CSKAfor the racist behaviour of their fans duringCitys 2-1 win.Michel Platini, president of European footballs governing body, has

24、also ordered an immediate investigation into the referees actions.CSKA said they were surprised and disappointed by Toures complaint. In a statement the Russian side added: We found no racist insults from fans of CSKA.Age has reached the end of the beginning of a word. May be guilty in his seems to

25、passing a lot of different life became the appearance of the same day; May be back in the past, to oneself the paranoid weird belief disillusionment, these days, my mind has been very messy, in my mind constantly. Always feel oneself should go to do something, or write something. Twenty years of lif

26、e trajectory deeply shallow, suddenly feel something, do it.一字開頭的年齡已經(jīng)到了尾聲?；蛟S是愧疚于自己似乎把轉瞬即逝的很多個不同的日子過成了同一天的樣子；或許是追溯過去，對自己那些近乎偏執(zhí)的怪異信念的醒悟，這些天以來，思緒一直很凌亂，在腦海中不斷糾纏?？傆X得自己自己似乎應該去做點什么，或者寫點什么。二十年的人生軌跡深深淺淺，突然就感覺到有些事情，非做不可了。The end of our life, and can meet many things really do?而窮盡我們的一生，又能遇到多少事情是真正地非做不可？During

27、my childhood, think lucky money and new clothes are necessary for New Year, but as the advance of the age, will be more and more found that those things are optional; Junior high school, thought to have a crush on just means that the real growth, but over the past three years later, his writing of a

28、lumni in peace, suddenly found that isnt really grow up, it seems is not so important; Then in high school, think dont want to give vent to out your inner voice can be in the high school children of the feelings in a period, but was eventually infarction when graduation party in the throat, later ag

29、ain stood on the pitch he has sweat profusely, looked at his thrown a basketball hoops, suddenly found himself has already cant remember his appearance.童年時，覺得壓歲錢和新衣服是過年必備，但是隨著年齡的推進，會越來越發(fā)現(xiàn)，那些東西根本就可有可無；初中時，以為要有一場暗戀才意味著真正的成長，但三年過去后，自己心平氣和的寫同學錄的時候，突然就發(fā)現(xiàn)是不是真正的成長了，好像并沒有那么重要了；然后到了高中，覺得非要吐露出自己的心聲才能為高中生涯里的懵懂

30、情愫劃上一個句點，但畢業(yè)晚會的時候最終還是被梗塞在了咽喉，后來再次站在他曾經(jīng)揮汗如雨的球場，看著他投過籃球的球框時，突然間發(fā)現(xiàn)自己已經(jīng)想不起他的容顏。Originally, this world, can produce a chemical reaction to an event, in addition to resolutely, have to do, and time.原來，這個世界上，對某個事件能產(chǎn)生化學反應的，除了非做不可的堅決，還有，時間。A persons time, your ideas are always special to clear. Want, want, l

31、ine is clear, as if nothing could shake his. Also once seemed to be determined to do something, but more often is he backed out at last. Dislike his cowardice, finally found that there are a lot of love, there are a lot of miss, like shadow really have been doomed. Those who do, just green years one

32、self give oneself an arm injection, or is a self-righteous spiritual.一個人的時候，自己的想法總是特別地清晰。想要的，不想要的，界限明確，好像沒有什么可以撼動自己。也曾經(jīng)好像已經(jīng)下定了決心去做某件事，但更多的時候是最后又打起了退堂鼓。嫌惡過自己的怯懦，最終卻發(fā)現(xiàn)有很多緣分，有很多錯過，好像冥冥之中真的已經(jīng)注定。那些曾經(jīng)所謂的非做不可，只是青蔥年華里自己給自己注射的一支強心劑，或者說，是自以為是的精神寄托罷了。At the moment, the sky is dark, the air is fresh factor afte

33、r just rained. Suddenly thought of blue plaid shirt; Those were broken into various shapes of stationery; From the corner at the beginning of deep friendship; Have declared the end of the encounter that havent start planning. Those years, those days of do, finally, like youth, will end in our life.此

34、刻，天空是陰暗的，空氣里有著剛下過雨之后的清新因子。突然想到那件藍格子襯衫；那些被折成各種各樣形狀的信紙；那段從街角深巷伊始的友誼；還有那場還沒有開始就宣告了終結的邂逅計劃那些年那些天的非做不可，終于和青春一樣，都將在我們的人生中謝幕。Baumgartner the disappointing news: Mission aborted. r plays an important role in this mission. Starting at the ground, conditions have to be very calm - winds less than 2 mph, with

35、no precipitation or humidity and limited cloud cover. The balloon, with capsule attached, will move through the lower level of the atmosphere (the troposphere) where our day-to-day weather lives. It will climb higher than the tip of Mount Everest (5.5 miles/8.85 kilometers), drifting even higher tha

36、n the cruising altitude of commercial airliners (5.6 miles/9.17 kilometers) and into the stratosphere. As he crosses the boundary layer (called the tropopause),e can expect a lot of turbulence.The supersonic descent could happen as early as Sunda.The weatheThe balloon will slowly drift to the edge of space at 120,000 feet ( Then, I would assume, he will slowly step out onto something resembling an Olympic diving platform.Below, the Earth becomes the concrete