2015年最新《中級(jí)財(cái)務(wù)會(huì)計(jì)》在線作業(yè)及答案

1、2015年浙江大學(xué)中級(jí)財(cái)務(wù)會(huì)計(jì)在線作業(yè)及答案1.企業(yè)因水災(zāi)盤(pán)虧一批材料18000元，該批材料的進(jìn)項(xiàng)稅額為3060元，收到各種賠款1500元，殘料入庫(kù)200元。報(bào)經(jīng)批準(zhǔn)后，應(yīng)計(jì)入營(yíng)業(yè)外支出的金額為（）元。A19360B16300C20860D11170正確答案:A2.企業(yè)以盈余公積轉(zhuǎn)增資本后，留存的盈余公積不得低于注冊(cè)資本的（）。A10B20C10D25正確答案:D3.企業(yè)本年實(shí)收資本、資本公積和留存收益發(fā)生了以下業(yè)務(wù)：提取盈余公積30萬(wàn)元；用資本公積5萬(wàn)元、盈余公積10萬(wàn)元轉(zhuǎn)增資本。資本凈增加額應(yīng)為（）元A300000B450000C150000D0正確答案:D4.在會(huì)計(jì)實(shí)務(wù)中，預(yù)付帳款業(yè)務(wù)不

2、多時(shí)，企業(yè)可以通過(guò)（）科目來(lái)核算預(yù)付帳款業(yè)務(wù)。A應(yīng)收賬款B其他應(yīng)收款C應(yīng)付帳款D預(yù)收賬款正確答案:C5.下列各項(xiàng)中，應(yīng)計(jì)提折舊的固定資產(chǎn)是（）。A當(dāng)月購(gòu)入的設(shè)備B當(dāng)月報(bào)廢的設(shè)備C超齡使用的設(shè)備D經(jīng)營(yíng)租入的設(shè)備正確答案:B6.下列各項(xiàng)中，可以在商品發(fā)出之前確認(rèn)營(yíng)業(yè)收入的是（）。A預(yù)收貨款銷(xiāo)售B代銷(xiāo)商品銷(xiāo)售C分期收款銷(xiāo)售D長(zhǎng)期建造工程銷(xiāo)售正確答案:D7.企業(yè)無(wú)法支付的應(yīng)付賬款，經(jīng)確認(rèn)后，將其列入（）進(jìn)行處理。A其他業(yè)務(wù)收入B營(yíng)業(yè)外收入C資本公積D待處理財(cái)產(chǎn)損溢正確答案:B8.下列說(shuō)法正確的是（）。A資產(chǎn)負(fù)債表“長(zhǎng)期借款”項(xiàng)目，應(yīng)分別根據(jù)“長(zhǎng)期借款”總賬科目余額扣除1年內(nèi)到期的數(shù)額填列B資產(chǎn)負(fù)債表“

3、待攤費(fèi)用”項(xiàng)目應(yīng)根據(jù)“待攤費(fèi)用、預(yù)提費(fèi)用”總賬科目所屬明細(xì)科目的借方余額之和計(jì)算填列C資產(chǎn)負(fù)債表“應(yīng)收賬款”項(xiàng)目，應(yīng)根據(jù)“應(yīng)收賬款、預(yù)收賬款”總賬科目所屬明細(xì)科目的借方余額之和計(jì)算填列D資產(chǎn)負(fù)債表“待處理流動(dòng)資產(chǎn)凈損失”項(xiàng)目，應(yīng)根據(jù)“待處理財(cái)產(chǎn)損溢”總賬科目所屬“待處理流動(dòng)資產(chǎn)損溢”明細(xì)科目余額直接填列正確答案:C9.下列可以直接根據(jù)明細(xì)科目余額填列的是（）。A待處理流動(dòng)資產(chǎn)凈損失B在建工程C應(yīng)收賬款D貨幣資金正確答案:A10.下列各項(xiàng)中，不必到有關(guān)管理部門(mén)登記的無(wú)形資產(chǎn)是（）。A專(zhuān)利權(quán)B非專(zhuān)利技術(shù)C商標(biāo)權(quán)D特許權(quán)正確答案:B11.某企業(yè)為建設(shè)一新項(xiàng)目，批準(zhǔn)發(fā)行5000萬(wàn)元的長(zhǎng)期債券。該企業(yè)與

4、一證券公司簽署協(xié)議，委托該證券公司代理發(fā)行，發(fā)行手續(xù)費(fèi)為發(fā)行總額的3.5,宣傳及印刷費(fèi)由證券公司代為支付，并從發(fā)行總額中扣除。該企業(yè)至委托協(xié)議簽署為止,已支付咨詢(xún)費(fèi)、公證費(fèi)等45萬(wàn)元。證券公司按面值發(fā)行，價(jià)款全部收到，支付宣傳及印刷費(fèi)等各種費(fèi)用64萬(wàn)元。按協(xié)議將發(fā)行款劃至企業(yè)在銀行的存款賬戶(hù)上，則該企業(yè)發(fā)行債券所收到的現(xiàn)金為（）萬(wàn)元。A4982.5B4971.6C4976.1D5000正確答案:C12.某有限責(zé)任公司由ABC三位股東各自出資100萬(wàn)元而設(shè)立，經(jīng)過(guò)三年的經(jīng)營(yíng)，該公司的留存收益為150萬(wàn)元。如果D投資者愿意出資180萬(wàn)元而僅占有該公司25的股份則會(huì)計(jì)核算時(shí)，D股東投入資金中應(yīng)記入“

5、資本公積”科目的金額是（）萬(wàn)元。A80B105C135D0正確答案:A13.資產(chǎn)是指過(guò)去的交易、事項(xiàng)形成，并由企業(yè)擁有或控制的資源，該資源預(yù)期會(huì)給企業(yè)帶來(lái)經(jīng)濟(jì)利益的資源。它包括（）A各種財(cái)產(chǎn)B各種財(cái)產(chǎn)和債權(quán)C各種財(cái)產(chǎn)、債券和其他權(quán)利D各種財(cái)產(chǎn)和其他權(quán)利正確答案:C14.下列各項(xiàng)中，屬于費(fèi)用性支出的是（）。A用銀行存款償還短期借款B用銀行存款購(gòu)買(mǎi)材料C用銀行存款支付廣告費(fèi)D用銀行存款支付股利正確答案:C15.下列銀行結(jié)算方式中，可用于同城和異地結(jié)算的有（）A商業(yè)匯票B銀行本票C匯兌D支票正確答案:A16.應(yīng)收票據(jù)到期，如果因付款人無(wú)力支付票款，票據(jù)由銀行退回，收款單位應(yīng)作的會(huì)計(jì)分錄是（）。A借：

6、應(yīng)收票據(jù)貸：銀行存款B借：應(yīng)收賬款貸：應(yīng)收票據(jù)C借：應(yīng)收賬款貸：銀行存款D借：銀行存款貸：應(yīng)收票據(jù)正確答案:B17.處置固定資產(chǎn)的凈收入屬于（）。A經(jīng)營(yíng)活動(dòng)的現(xiàn)金流量B投資活動(dòng)的現(xiàn)金流量C籌資活動(dòng)的現(xiàn)金流量D不影響現(xiàn)金流量正確答案:B18.下列各項(xiàng)中，屬于計(jì)提固定資產(chǎn)折舊時(shí)不需要考慮的因素是（）。A實(shí)際支付的買(mǎi)價(jià)B實(shí)際凈殘值C預(yù)計(jì)使用年限D(zhuǎn)預(yù)計(jì)工作總量正確答案:B19.企業(yè)出租包裝物發(fā)生的攤銷(xiāo)費(fèi)用，應(yīng)借記（）科目。A營(yíng)業(yè)外支出B銷(xiāo)售費(fèi)用C其他業(yè)務(wù)支出D其他應(yīng)收款正確答案:B20.下列各項(xiàng)中，屬于權(quán)益性投資的是（）A購(gòu)入國(guó)庫(kù)券形成的投資B購(gòu)入可轉(zhuǎn)換企業(yè)債券形成的投資C向聯(lián)營(yíng)單位投出設(shè)備形成的投資

7、D購(gòu)入優(yōu)先股股票形成的投資正確答案:C21.所有者權(quán)益的總額應(yīng)等于（）。A流動(dòng)資產(chǎn)總額減流動(dòng)負(fù)債總額B資產(chǎn)總額減負(fù)債總額C長(zhǎng)期資產(chǎn)總額減長(zhǎng)期負(fù)債總額D資產(chǎn)總額減流動(dòng)負(fù)債正確答案:B22.某企業(yè)1998年末應(yīng)收賬款余額2000萬(wàn)元，1999年確認(rèn)壞賬損失50萬(wàn)元，當(dāng)年又收回壞賬10萬(wàn)元，年末應(yīng)收賬款余額為2400萬(wàn)元。壞賬準(zhǔn)備提取比率為5，該企業(yè)1999年應(yīng)提取的壞賬準(zhǔn)備應(yīng)為（）萬(wàn)元。A42B-38C12D8正確答案:A23.按發(fā)票上記載的全部應(yīng)付金額扣除折扣的凈值記賬的理論依據(jù)是：購(gòu)貨折扣能否取得是企業(yè)資金調(diào)度能力和經(jīng)營(yíng)管理水平的綜合體現(xiàn)，因而喪失的現(xiàn)金折扣是一種（）。A理財(cái)收益B貨物采購(gòu)成本

8、的減少C理財(cái)費(fèi)用D貨物采購(gòu)成本的增加正確答案:C24.某企業(yè)于4月10日銷(xiāo)售商品收到帶息票據(jù)一張，面值50000元年利率8，6個(gè)月期，于6月10日貼現(xiàn)，貼現(xiàn)率為10，該企業(yè)實(shí)際收到的貼現(xiàn)金額應(yīng)為（）元。A50237B49763C52000D50000正確答案:A25.對(duì)于銀行已經(jīng)入賬而企業(yè)尚未入賬的未達(dá)帳項(xiàng)，企業(yè)應(yīng)當(dāng)（）A根據(jù)“銀行對(duì)賬單”記錄的金額入賬B在編制“銀行存款余額調(diào)節(jié)表”的同時(shí)入賬C等有關(guān)單據(jù)到達(dá)時(shí)再進(jìn)行帳務(wù)處理D根據(jù)“銀行對(duì)賬單”和“銀行存款余額調(diào)節(jié)表”自制原始憑證入賬。正確答案:C26.企業(yè)購(gòu)入分期付息的長(zhǎng)期債券，期末確認(rèn)尚未收到的利息時(shí)，應(yīng)借記的科目是（）A持有至到期投資應(yīng)計(jì)

9、利息B持有至到期投資債券面值C應(yīng)收利息D投資收益正確答案:C27.下列各項(xiàng)中，不通過(guò)“其他貨幣資金”科目核算的是（）A銀行本票存款B信用證保證金存款C備用金D外埠存款正確答案:C28.某企業(yè)本期實(shí)際支付工資100萬(wàn)元，各種獎(jiǎng)金20萬(wàn)元，其中經(jīng)營(yíng)人員工資74萬(wàn)元，獎(jiǎng)金15萬(wàn)元，在建工程人員工資26萬(wàn)元，獎(jiǎng)金5萬(wàn)元?，F(xiàn)金流量表上本期支付給職工的工資為（）萬(wàn)元。A120B89C100D115正確答案:B29.下列各項(xiàng)中，不屬于利潤(rùn)分配核算內(nèi)容的是（）。A彌補(bǔ)以前年度虧損B提取盈余公積C結(jié)轉(zhuǎn)應(yīng)交所得稅D向所有者分配利潤(rùn)正確答案:C30.教育費(fèi)附加按照企業(yè)（）的一定比例計(jì)算。A繳納所得稅B工資總額C繳納

10、流轉(zhuǎn)稅D職工人數(shù)正確答案:C31.某企業(yè)1991年發(fā)生虧損100萬(wàn)元，1992年至1997年每年實(shí)現(xiàn)12萬(wàn)元的利潤(rùn)。設(shè)該企業(yè)適用33的所得稅稅率，則1997年年末該企業(yè)未彌補(bǔ)的虧損為（）萬(wàn)元。A40B51.76C31.96D28正確答案:C32.下列各項(xiàng)中，不屬于無(wú)形資產(chǎn)是（）。A著作權(quán)B土地使用權(quán)C特許權(quán)D商譽(yù)正確答案:D33.下列各項(xiàng)支付的價(jià)款中，不應(yīng)計(jì)入投資成本的有（）。A購(gòu)入短期債券實(shí)付價(jià)款中包含的已到期利息B購(gòu)入一次付息長(zhǎng)期債券實(shí)付價(jià)款中包含的應(yīng)計(jì)利息C購(gòu)入分期付息長(zhǎng)期債券實(shí)付價(jià)款中包含的未到期利息D購(gòu)入股票實(shí)付價(jià)款中包含的已宣告發(fā)放但尚未支取的股利正確答案:ACD34.我國(guó)股份有限

11、公司采用向社會(huì)發(fā)行股票方式募集資本，可以按（）發(fā)行。A面值B無(wú)面值C溢價(jià)D折價(jià)正確答案:AC35.在編制銀行存款余額調(diào)節(jié)表時(shí)，若企業(yè)和銀行記賬均無(wú)誤，將對(duì)賬單余額進(jìn)行下列（）處理后，應(yīng)與銀行存款日記賬余額相等。A加企業(yè)已收銀行未收款項(xiàng)B減企業(yè)已付銀行未付款項(xiàng)C加銀行已收企業(yè)未收款項(xiàng)D減銀行已收企業(yè)未收款項(xiàng)E加銀行已付企業(yè)未付款項(xiàng)正確答案:ABDE36.“利潤(rùn)分配”科目所屬明細(xì)科目中，本年利潤(rùn)結(jié)算后應(yīng)沒(méi)有余額的是（）。A提取盈余公積B盈余公積補(bǔ)虧C應(yīng)付利潤(rùn)D未分配利潤(rùn)正確答案:ABC37.將凈利潤(rùn)調(diào)節(jié)為經(jīng)營(yíng)活動(dòng)的現(xiàn)金流量需要調(diào)整的項(xiàng)目有（）。A計(jì)提的資產(chǎn)減值準(zhǔn)備B預(yù)提費(fèi)用的增加或減少C待攤費(fèi)用的

12、減少或增加D遞延所得稅資產(chǎn)或遞延所得稅負(fù)債E經(jīng)營(yíng)性應(yīng)收項(xiàng)目的增加或減少正確答案:ABCDE38.現(xiàn)金流量表是用來(lái)提供企業(yè)有關(guān)現(xiàn)金流入、現(xiàn)金流出及投資與籌資活動(dòng)方面信息的會(huì)計(jì)報(bào)表。報(bào)表使用者利用這些信息，可以評(píng)估企業(yè)以下幾方面的事項(xiàng)（）。A企業(yè)在未來(lái)會(huì)計(jì)期間產(chǎn)生凈現(xiàn)金流量的能力B企業(yè)償還債務(wù)及支付企業(yè)所有者的投資報(bào)酬（如股利）的能力C企業(yè)的利潤(rùn)與經(jīng)營(yíng)活動(dòng)所產(chǎn)生的凈現(xiàn)金流量發(fā)生差異的原因D會(huì)計(jì)年度內(nèi)影響或不影響現(xiàn)金的投資活動(dòng)與籌資活動(dòng)E企業(yè)在某一特定日期資產(chǎn)和權(quán)益變動(dòng)的結(jié)果正確答案:ABCD39.企業(yè)依法繳納的稅金中，應(yīng)計(jì)入管理費(fèi)用的有（）。A房產(chǎn)稅B車(chē)船使用稅C增值稅D消費(fèi)稅正確答案:AB40.

13、會(huì)計(jì)信息的質(zhì)量要求包括客觀性、謹(jǐn)慎性、（）等8個(gè)要求。A相關(guān)性B明晰性C重要性D貨幣計(jì)量正確答案:ABC41.應(yīng)付賬款中如果含有現(xiàn)金折扣，其入賬價(jià)格的確定方法有（）。A總價(jià)法B市價(jià)法C凈價(jià)法D賬面價(jià)值法正確答案:AC42.企業(yè)期末編制資產(chǎn)負(fù)債表時(shí)，下列各項(xiàng)應(yīng)包括在“存貨”項(xiàng)目的是（）A委托代銷(xiāo)商品B庫(kù)存待消耗的存貨C已銷(xiāo)售但購(gòu)貨方未提貨的商品D約定未來(lái)購(gòu)入的存貨E運(yùn)輸途中已收到結(jié)算憑證但尚未入庫(kù)的存貨正確答案:ABE43.下列各項(xiàng)中，屬于無(wú)形資產(chǎn)特點(diǎn)的有（）。A無(wú)實(shí)體性B長(zhǎng)期性C有償性D不確定性正確答案:ABD44.下列各項(xiàng)中，不屬于籌資活動(dòng)產(chǎn)生的現(xiàn)金流量的是（）。A收回債券投資所收到的現(xiàn)金B(yǎng)

14、吸收權(quán)益性投資所收到的現(xiàn)金C發(fā)行債券所收到的現(xiàn)金D借入資金所收到的現(xiàn)金E取得投資收益所收到的現(xiàn)金正確答案:AE45.應(yīng)收股利包括（）。A企業(yè)購(gòu)入股票時(shí)，實(shí)際支付的價(jià)款中包含的已經(jīng)宣發(fā)放而尚未領(lǐng)取的部分B企業(yè)進(jìn)行長(zhǎng)期股權(quán)投資應(yīng)分得的現(xiàn)金股利C企業(yè)進(jìn)行長(zhǎng)期股權(quán)投資應(yīng)分得的利潤(rùn)D企業(yè)進(jìn)行長(zhǎng)期股權(quán)投資應(yīng)分得的股票股利E企業(yè)進(jìn)行長(zhǎng)期債權(quán)投資應(yīng)獲得的利息正確答案:ABC46.下列各項(xiàng)中，屬于各種計(jì)提折舊方法都要考慮的因素有（）。A固定資產(chǎn)原值B預(yù)計(jì)凈殘值C預(yù)計(jì)使用年限D(zhuǎn)預(yù)計(jì)工作總量正確答案:AB47.下列各項(xiàng)中，應(yīng)調(diào)整長(zhǎng)期股權(quán)投資賬面價(jià)值的有（）。A采用成本法核算收到現(xiàn)金股利B采用權(quán)益法核算收到現(xiàn)金股利C

15、采用權(quán)益法核算受資企業(yè)實(shí)現(xiàn)凈利潤(rùn)D采用權(quán)益法核算，受資企業(yè)收到實(shí)物捐贈(zèng)正確答案:BCD48.下列各項(xiàng)無(wú)形資產(chǎn)中，受?chē)?guó)家法律保護(hù)的有（）。A專(zhuān)利權(quán)B著作權(quán)C商標(biāo)權(quán)D非專(zhuān)利技術(shù)正確答案:ABC49.按照會(huì)計(jì)制度規(guī)定，采用備抵法核算壞賬損失的企業(yè)，下列各項(xiàng)中，不能計(jì)提壞賬準(zhǔn)備的項(xiàng)目有（）。A應(yīng)收賬款B其他應(yīng)收款C預(yù)付賬款D應(yīng)收票據(jù)E應(yīng)收利息正確答案:CDE50.下列報(bào)表項(xiàng)目可以直接根據(jù)總賬科目余額填列的是（）。A固定資產(chǎn)清理B待處理流動(dòng)資產(chǎn)凈損失C貨幣資金D存貨E應(yīng)付票據(jù)正確答案:AE51.一般企業(yè)增加實(shí)收資本的途徑有（）。A資本公積轉(zhuǎn)增實(shí)收資本B未分配利潤(rùn)轉(zhuǎn)為實(shí)收資本C所有者投入D盈余公積轉(zhuǎn)增實(shí)收

16、資本正確答案:ABCD52.采用“計(jì)提折舊基數(shù)折舊率”方式計(jì)算折舊額，下列方法中，折舊率固定不變的有（）。A平均年限法B工作量法C雙倍余額遞減法D年數(shù)總和法正確答案:AC53.企業(yè)繳納的各種稅金中，按照稅法規(guī)定，可以在凈利潤(rùn)前扣除的有（）。A車(chē)船使用稅B房產(chǎn)稅C增值稅D消費(fèi)稅正確答案:ABD54.下列各項(xiàng)中，應(yīng)列為固定資產(chǎn)的有（）。A生產(chǎn)經(jīng)營(yíng)用的勞動(dòng)資料，使用年限在1年以上，單位價(jià)值在2000元以下B生產(chǎn)經(jīng)營(yíng)用的勞動(dòng)資料，使用年限在1年以上，單位價(jià)值在2000元以上C非生產(chǎn)經(jīng)營(yíng)用的物質(zhì)資料，使用年限在2年以上，單位價(jià)值在2000元以下D非生產(chǎn)經(jīng)營(yíng)用的物質(zhì)資料，使用年限在2年以上，單位價(jià)值在20

17、00元以上正確答案:ABD55.會(huì)計(jì)要素由資產(chǎn)、負(fù)債、（）等內(nèi)容構(gòu)成。A利潤(rùn)B收入C費(fèi)用D所有者權(quán)益正確答案:ABCD56.企業(yè)可以使用現(xiàn)金的范圍（）A職工工資、津貼B購(gòu)置固定資產(chǎn)C采購(gòu)原材料D向個(gè)人收購(gòu)農(nóng)副產(chǎn)品和其他物資的價(jià)款E結(jié)算起點(diǎn)以下的零星支出正確答案:ADE57.下列各項(xiàng)中，屬于可以入賬的無(wú)形資產(chǎn)有（）。A外購(gòu)的專(zhuān)利權(quán)B自創(chuàng)的專(zhuān)利權(quán)C外購(gòu)的商譽(yù)D自創(chuàng)的商譽(yù)正確答案:AB58.股份有限公司的發(fā)起人，除以貨幣出資外，還可以（）方式出資。A固定資產(chǎn)B無(wú)形資產(chǎn)C有價(jià)證券D原材料正確答案:ABCD59.下列各項(xiàng)中，屬于營(yíng)業(yè)外支出的有（）。A固定資產(chǎn)出售損失B無(wú)形資產(chǎn)出售損失C壞賬損失D原材料非

18、常損失正確答案:ABD60.采用“計(jì)提折舊基數(shù)折舊率”方式計(jì)算折舊額，下列方法中，計(jì)提折舊基數(shù)固定不變的有（）。A平均年限法B工作量法C雙倍余額遞減法D年數(shù)總和法正確答案:AD61.廣義收入包括的內(nèi)容有（）。A主營(yíng)業(yè)務(wù)收入B其他業(yè)務(wù)收入C投資收益D營(yíng)業(yè)外收入正確答案:ABCD62.下列各項(xiàng)中，屬于固定資產(chǎn)清理核算內(nèi)容的有（）。A固定資產(chǎn)出售B固定資產(chǎn)報(bào)廢C固定資產(chǎn)盤(pán)盈D固定資產(chǎn)盤(pán)虧正確答案:AB63.在我國(guó)會(huì)計(jì)實(shí)務(wù)中，帶息應(yīng)收票據(jù)貼現(xiàn)時(shí)，應(yīng)將其貼現(xiàn)息直接計(jì)入當(dāng)期損益。正確錯(cuò)誤正確答案:錯(cuò)64.由于非流動(dòng)負(fù)債的利息既可能是分期支付，也可能是到期還本時(shí)一次支付，所以應(yīng)付未付利息本身既可能是流動(dòng)負(fù)債

19、，也可能是非流負(fù)債。正確錯(cuò)誤正確答案:對(duì)65.股票股利將留存收益資本化，對(duì)于股東權(quán)益總額及每股賬面價(jià)值均無(wú)影響。正確錯(cuò)誤正確答案:錯(cuò)66.無(wú)實(shí)體性是無(wú)形資產(chǎn)區(qū)別于其他各種資產(chǎn)的唯一特征。正確錯(cuò)誤正確答案:錯(cuò)67.管理費(fèi)用中包括的稅金有印花稅、房產(chǎn)稅、土地使用稅、消費(fèi)稅以及車(chē)船使用稅等。正確錯(cuò)誤正確答案:錯(cuò)68.應(yīng)付賬款一般按到期的應(yīng)付金額現(xiàn)值入賬。正確錯(cuò)誤正確答案:錯(cuò)69.支票的提示付款期為7天，自出票的次日起算。正確錯(cuò)誤正確答案:錯(cuò)70.企業(yè)銷(xiāo)售不動(dòng)產(chǎn)按規(guī)定應(yīng)交的營(yíng)業(yè)稅應(yīng)通過(guò)“其他業(yè)務(wù)成本”科目進(jìn)行核算。正確錯(cuò)誤正確答案:錯(cuò)71.企業(yè)尚未辦理竣工決算的固定資產(chǎn)交付使用時(shí)，應(yīng)根據(jù)估計(jì)的固定資產(chǎn)

20、原值借記“固定資產(chǎn)”科目，貸記“在建工程”科目。正確錯(cuò)誤正確答案:對(duì)72.企業(yè)在任何情況下，都不得從本單位的現(xiàn)金收入中坐支現(xiàn)金。正確錯(cuò)誤正確答案:對(duì)73.不論采用何種方法計(jì)提折舊，固定資產(chǎn)使用期滿時(shí)，其賬面凈值均應(yīng)為預(yù)計(jì)凈殘值。正確錯(cuò)誤正確答案:對(duì)74.企業(yè)購(gòu)入發(fā)行期在1年以上的債券，只能作為長(zhǎng)期股權(quán)投資進(jìn)行核算。正確錯(cuò)誤正確答案:錯(cuò)75.無(wú)論應(yīng)收票據(jù)是否記息，企業(yè)從銀行獲得的貼現(xiàn)款一定小于應(yīng)收票據(jù)的面值。正確錯(cuò)誤正確答案:錯(cuò)76.待攤費(fèi)用是指應(yīng)在本年度攤銷(xiāo)的各項(xiàng)支出，長(zhǎng)期待攤費(fèi)用是指需要跨年度攤銷(xiāo)的各項(xiàng)支出。正確錯(cuò)誤正確答案:對(duì)77.實(shí)際支付的耕地占用稅、礦產(chǎn)資源補(bǔ)償費(fèi)、印花稅、房產(chǎn)稅、土地

21、增值稅等稅費(fèi)都在“支付的各項(xiàng)稅費(fèi)”項(xiàng)目中反映。正確錯(cuò)誤正確答案:錯(cuò)78.當(dāng)債券票面利率高于金融市場(chǎng)利率時(shí)，可能導(dǎo)致債券溢價(jià)。正確錯(cuò)誤正確答案:對(duì)79.企業(yè)報(bào)廢的固定資產(chǎn)經(jīng)有關(guān)部門(mén)批準(zhǔn)處理之前，應(yīng)將其凈值記入“待處理財(cái)產(chǎn)損溢”科目。正確錯(cuò)誤正確答案:錯(cuò)80.不論采用何種方法計(jì)提折舊，均應(yīng)考慮固定資產(chǎn)應(yīng)計(jì)提折舊總額。正確錯(cuò)誤正確答案:對(duì)81.企業(yè)本年利潤(rùn)結(jié)算以后，“利潤(rùn)分配”科目除“未分配利潤(rùn)”二級(jí)科目以外，其他二級(jí)科目應(yīng)無(wú)余額。正確錯(cuò)誤正確答案:對(duì)82.企業(yè)采用委托代銷(xiāo)方式銷(xiāo)售商品，應(yīng)在商品發(fā)出時(shí)確認(rèn)營(yíng)業(yè)收入。正確錯(cuò)誤正確答案:錯(cuò)83.一個(gè)企業(yè)只有在保持投入資本完整無(wú)缺的情況下，才可能獲得真正的

22、利潤(rùn)。正確錯(cuò)誤正確答案:對(duì)84.所有企業(yè)購(gòu)入存貨支付的增值稅均不計(jì)入購(gòu)入存貨的成本。正確錯(cuò)誤正確答案:錯(cuò)85.企業(yè)持有的股票，不論作為短期投資還是長(zhǎng)期投資，收到的股票股利均不必調(diào)整投資的賬面價(jià)值。正確錯(cuò)誤正確答案:錯(cuò)86.預(yù)付賬款屬于企業(yè)的流動(dòng)資產(chǎn)，期末應(yīng)列示于資產(chǎn)負(fù)債表流動(dòng)資產(chǎn)項(xiàng)下的預(yù)付賬款項(xiàng)目，如果是貸方余額，則以負(fù)數(shù)表示。正確錯(cuò)誤正確答案:錯(cuò)87.會(huì)計(jì)實(shí)務(wù)中，商業(yè)企業(yè)的商品應(yīng)以其買(mǎi)價(jià)加上進(jìn)貨運(yùn)費(fèi)作為入庫(kù)商品的成本。正確錯(cuò)誤正確答案:對(duì)88.根據(jù)我國(guó)會(huì)計(jì)準(zhǔn)則規(guī)定，用于固定資產(chǎn)購(gòu)建活動(dòng)的長(zhǎng)期借款利息，均計(jì)入固定資產(chǎn)價(jià)值。正確錯(cuò)誤正確答案:錯(cuò)89.用稅前利潤(rùn)彌補(bǔ)以前年度虧損，不需進(jìn)行專(zhuān)門(mén)的賬務(wù)

23、處理。正確錯(cuò)誤正確答案:對(duì)90.在資產(chǎn)負(fù)債表上，無(wú)形資產(chǎn)項(xiàng)目一般應(yīng)當(dāng)分別列示原始成本、累計(jì)攤銷(xiāo)額和賬面凈值。正確錯(cuò)誤正確答案:錯(cuò)91.分派股票股利，既不影響資產(chǎn)和負(fù)債，也不影響所有者權(quán)益。正確錯(cuò)誤正確答案:錯(cuò)92.按月計(jì)提應(yīng)收票據(jù)利息時(shí)，應(yīng)該借記“應(yīng)收利息”，貸記“財(cái)務(wù)費(fèi)用”。正確錯(cuò)誤正確答案:錯(cuò)93.狹義的費(fèi)用是指經(jīng)營(yíng)過(guò)程中發(fā)生的各種費(fèi)用，如生產(chǎn)車(chē)間領(lǐng)用的材料等。正確錯(cuò)誤正確答案:錯(cuò)94.資產(chǎn)負(fù)債表“存貨”項(xiàng)目應(yīng)當(dāng)根據(jù)若干個(gè)總賬科目余額計(jì)算填列。正確錯(cuò)誤正確答案:對(duì)95.無(wú)論企業(yè)對(duì)存貨采用實(shí)際成本核算，還是采用計(jì)劃成本核算，在編制資產(chǎn)負(fù)債表時(shí)，資產(chǎn)負(fù)債表上的存貨項(xiàng)目反映的都是存貨的實(shí)際成本。

24、正確錯(cuò)誤正確答案:對(duì)96.采用實(shí)際利率法攤銷(xiāo)債券溢價(jià)或折價(jià)，其目的是為了明確發(fā)行公司對(duì)債權(quán)人實(shí)際負(fù)擔(dān)的利息費(fèi)用，使各期的利息費(fèi)用隨著債券賬面價(jià)值的變動(dòng)而變動(dòng)。正確錯(cuò)誤正確答案:對(duì)97.采用權(quán)益法進(jìn)行長(zhǎng)期股權(quán)投資的核算，購(gòu)入股票是按成本入賬，投資收益按接受企業(yè)凈資產(chǎn)乘以持股比例計(jì)算確認(rèn)。正確錯(cuò)誤正確答案:錯(cuò)98.企業(yè)銀行存款日記賬與銀行對(duì)賬單核對(duì)不符的原因是存在記賬錯(cuò)誤。正確錯(cuò)誤正確答案:錯(cuò)99.負(fù)債是企業(yè)籌措資金的重要渠道，它反映了企業(yè)與債權(quán)人之間的一種債權(quán)債務(wù)關(guān)系。正確錯(cuò)誤正確答案:對(duì)100.股份有限責(zé)任公司溢價(jià)發(fā)行股票時(shí)，股票溢價(jià)的凈收入計(jì)入營(yíng)業(yè)外收入。正確錯(cuò)誤正確答案:錯(cuò)請(qǐng)您務(wù)必刪除一下

25、內(nèi)容，O(_)O萬(wàn)分謝謝！2015年中央電大期末復(fù)習(xí)考試小抄大全，電大期末考試必備小抄，電大考試必過(guò)小抄Indonesia has emerged as a top vacation destination for Chinese this summer, along with Thailands Phuket island and the Maldives archipelago. Encouraged by growth in Chinese travelers to Indonesia, the government in Jakarta has recently relaxed its

26、 visa policy. Since June 10, Chinese tourists can enter Indonesia through nine appointed locations, including the Soekarno Hatta International Airport in Jakarta, the Ngurah Rai International Airport in Bali and the Kuala Namu International Airport in Medan, by just getting their passports stamped o

27、n arrival. Officially, it is called the free-visa scheme. The new policy also means Chinese tourists can save $35 on visa fees, which will likely make trips to Indonesia more alluring. While such an arrangement allows Chinese visitors to stay up to 30 days for the purpose of traveling, those seeking

28、 extensions will need to get paid visas from that countrys missions inBeijing,Shanghai,GuangzhouorHong Kong, according to an official at the Indonesia embassy in Beijing. Santo Darmosumarto, head of the embassys information, social and cultural section, says the new policy is aimed at strengthening

29、people-to-people contacts between the two countries. Dai Yu, marketing director of Ctrip, a major Chinese online travel agency, says: Weve seen a nearly 50 percent growth over the previous month in the number of Chinese tourists to Bali since the policy was announced. During his trip to China in Mar

30、ch, Indonesian President Joko Widodo proposed that his country and China aim to increase two-way visits to a maximum of 10 million people in the next few years. The Indonesian government has set their sights on greeting 2 million Chinese tourists by the end of this year, according to the official. T

31、he Indonesian government hopes that Indonesian nationals would also be given preferential treatment while visiting China, says Darmosumarto. In 2013, the number of Chinese tourists who visited Indonesia stood around 807,000. Last year, it increased to 959,000, he adds. Bali remains the most popular

32、site among Chinese tourists. In February, more than 92,200 Chinese tourists made trips to Bali, ranking first among overseas visitors, the Bali Times reported. Last year, the island witnessed more than 586,000 arrivals from China, an increase of 51 percent over 2013. Bali isnt just for sightseeing,

33、but also for weddings, honeymoons, golf and many outdoor activities, says Fan Wenqing, a marketing executive at Garuda, Indonesias national airliner. Garuda offers three nonstop flights between Beijing and Bali, and four each week between Beijing and Jakarta. There are daily flights from Guangzhou,

34、inGuangdongprovince, and Shanghai to Jakarta as well. It takes from six to eight hours on a nonstop flight to reach Indonesia from China. Indonesia is home to more than 17,000 islands. Tourists can tour Yogyakarta to see Prambanam and Borobudur, two historical and religious sites, and explore the lo

35、cal handicraft markets. The base of a volcano, Bandung, which is also known as the Paris of Java, is ideal for adventure-seekers. Many ecotourism destinations, such as Toba Lake in Sumatra, Tanjung Puting National Park in Kalimantan and Bunaken in Manado, are places the embassy official recommends f

36、or tourists. Indonesia boasts world-class surfing facilities along the shores of Sumatra down to Nusa Tenggara Islands. Recently, Lombok, a sister island east of Bali has gotten so much attention from Chinese travelers that some travel agencies are offering twin packages for Bali and Lombok. The bes

37、t time to visit Bali is from May to October, when it doesntrainmuch and the weather is cool. At press time, a weeklong package from Shanghai or Guangzhou to Bali was a little more than 3,000 yuan ($480) on Ctrips website. Chinese tourists have taken a shine to rafting in Ubud, sightseeing in Tanah L

38、ot, and surfing and diving in Nusa Lembongan, says Dai. Civet coffee, essential oil and woodcarvings are among the most popular products for Chinese tourists in Indonesia, she says. Indonesian food is also something that visitors shouldnt miss. Local cuisines feature many spices, including peppers a

39、nd cloves, and coconut pulp. Fried rice, dirty duck and roast suckling pig are recommended. Childrens illustration books first appeared in the 1600s in Europe. Their passage to China, however, took much longer, roughly 300 years. In China, childrens illustration books have a history of just 100 year

40、s and their development can be divided into four stages. From early 1900s to mid 1900s, a large number of books and magazines with illustrations appeared with the fast development of the modern publishing industry. The illustrationarts at that time were a mixed genre of Chinese traditionalpaintings

41、and the westernstyle, and most of the stories originate from the fundamental changes that China experienced after the collapse of Qing Dynasty (1644-1911), the warlord struggles and the war against the Japanese invasion. The second stage was from mid 1900s to late 1970s, when the cultural revolution

42、 (1966-76) ended. The fast development of some special publishing houses for children gave birth to a large number of illustration-story books, which made a good use of folk art techniques, such as wood board carving, frescoes, and ink and wash painting, etc. Many of the popular stories are from Chi

43、nese history and wars after 1900s. The third stage is from early 1980s to late 1990s, a golden period for the development of childrens illustration books. The reform and opening-up brought in new concepts and ideas from the West to China, a country that had been closed to the West for nearly three d

44、ecades. Fast development of economy, society and culture provided the writers and painters with a lot of inspiration to create new literature works and draw illustrations. China also imported large amounts of childrens illustration books from the West and Japan. Many young parents in China have a st

45、rong nostalgia about childrens illustration books they read in the 1980s and 1990s. This is also the last era in Chinas artistic innovation before the advent of the Internet period. The fourth stage is featured with the spread of the Internet and the other computerized means of art innovation. The h

46、and-drawn childrens illustration books are gradually replaced by cartoons drawn and copied by software and machines, and shown on tablets, computers, television and smart phones, instead of books. Hainan Tropical Wildlife Park and Botanical Garden is natures haven, with no less than 4,000 rare birds

47、 and animals representing 200 species. With tropical forest covering over 90 percent of its area, the garden offers beautiful views of a wide range of tropical plants, flowers and fruit trees. The scenic spot about 25 kilometers from the center of Haikou offers a drive-thru safari tour where you can

48、 get up close with elephants, lions and bears. The Safari on Foot area features walking trails where visitors can see the rest of the animals, including hippos and monkeys, and feed them for a small fee. Visitors also can see what happens when you breed a lion and a tiger. Two unique attractions are

49、 rare hybrids: a liger, the offspring of a mallion and a female tiger and a tigon, which is created by a female lion and a male tiger. As ateaching center of the National Popular Science Education program, the park also serves as a second classroom for students to learn about wildlife and plants. Si

50、nce it was established in 1995, it has received more than one million student visitors. At a crucial moment when pessimism has brought the Greek crisis to such a head that the country is closer to a default on its debt repayments than ever, Li offered a spark of enthusiasm to restart the stalled tal

51、ks by calling on Greece and its creditors to reach a last-minute deal that will allow Greece to remain in the eurozone. Given the escalation of the countrys crisis over the weekend sent a shock wave through the global stock markets on Monday, there are ample reasons to worry about the uncertainties

52、surrounding the events in Greece and the effect a default would have on Europe, relations between China and the EU, global financial stability and the nascent global economic recovery. Greece has announced that it will hold a referendum on a bailout plan proposed last week by the countrys creditors.

53、 In response, Greeces eurozone partners have refused to extend the countrys bailout program and the European Central Bank capped its emergency support for the countrys banks. A real danger now looms of Greece exiting the euro, which might derail the global economic recovery and damage the long-term viability of the euro as a currency. However, such a tragedy is neither certain nor unavoidable. The EU should shoulder its responsibility to prevent the Greek crisis from overshadowing the fr