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会计试题二(Accounting questions two)
会计试题二(Accounting questions two)
Accounting questions two
A multiple-choice multiple-choice questions (for each of the following alternative answers, only one with the correct answer. Please send the selected answer. This kind of problem a total of 20 points, 2 points every day. Multiselect, wrong, not the election did not score).
1, an industrial enterprise this period, the main business profit was 1 million yuan, the other business profit was 100 thousand yuan, the management cost was 150 thousand yuan, the investment income was 300 thousand yuan, the income tax was 300 thousand yuan. Assuming that other factors are not considered, the companys operating profit for the current period (B) million.
A, 65
B, 95
C, 100
D, 110
2, in the following taxes, should be in the income statement in the main business tax and additional project reflects (B).
A, vehicle and vessel tax
B, urban maintenance and construction tax
C, stamp duty
D, property tax
3, some enterprises to the end balance of engineering materials account for 1 million yuan, a balance of goods installment account for 500 thousand yuan, the balance of raw materials account for 600 thousand yuan, the material cost difference course credit balance is 50 thousand yuan. Assuming that other factors are not considered, the amount of inventory items in the enterprises balance sheet is (A) $10000.
A, 105
B, 115
C, 205
D, 215
4, require enterprise accounting treatment methods should be consistent before and after each period, may not arbitrarily change the accounting principle is (A).
A and consistency principle
B and matching principle
C and comparability principle
D and relevance principle
5, the original documents shall not be altered, scratch, dig. The correct method of dealing with the original certificate of incorrect amount is (A).
A, re opened by the issuing unit
B is corrected by the issuing unit on the voucher and signed by the management personnel
C shall be corrected by the issuing unit on the voucher and sig
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