Accounting Multiple Choice 1, Accounting Multiple Choice

Select AC confidentiality.

The taxpayer has the right to request the ** department to keep the taxpayer's situation confidential. **The department will keep confidential the business secrets and personal privacy of taxpayers in accordance with the law, mainly including the technical information, business information of taxpayers and personal matters that you, major investors and operators are unwilling to disclose. If the above matters are not clearly stipulated by laws and administrative regulations or with the permission of taxpayers, the ** department will not provide them to external departments, the public and other individuals.

However, according to the law, information on tax violations is not subject to confidentiality.

The right to apply for an extension of time to pay taxes.

If a taxpayer is unable to pay the tax on time due to special difficulties, the taxpayer may postpone the payment of the tax with the approval of the State Taxation Bureau and the local taxation bureau of the province, autonomous region or municipality directly under the Central Government, but the maximum shall not exceed three months.

Enjoy the right to preferential tax treatment in accordance with the law.

Taxpayers may apply in writing for tax reduction and exemption in accordance with the provisions of laws and administrative regulations.

The right to apply for a refund of overpaid tax.

For the tax paid by the taxpayer in excess of the tax payable, the ** department will go through the refund procedures within 10 days from the date of discovery after the first department finds it; If the taxpayer finds it within three years from the date of settlement and payment of taxes, he can request a refund of the overpaid tax and add interest on bank deposits for the same period to the ** department. **The department will verify and go through the refund procedures within 30 days from the date of receipt of the taxpayer's refund application, and if it involves withdrawal from the state treasury, it will be refunded in accordance with the provisions of laws and administrative regulations on treasury management.

1. An enterprise imports a batch of goods, and its CFR (cost plus freight) is equivalent to RMB 1.98 million, the insurance rate is 1%, and the import tariff rate is 20%, and the tariff rate of the goods is (2 cents).

a. 2 million yuan.

2. The taxable composition of imported taxable consumer goods** is ( ) 2 points) a, (tariff paid** tariff) (1 consumption tax rate) 3. If self-produced and self-used consumer goods are used for continuous production of taxable consumer goods, ( ) 2 points) b. No consumption tax is paid.

4. Among the following options, the incorrect reference to the place of payment of business tax is ( ) 2 points) a. The location of intangible assets transferred by the taxpayer is the location of intangible assets 5. Among the following items, the business tax that needs to be levied according to the construction industry is ( ) 2 points) c. Selling after self-built buildings.

6. If the taxpayer has not paid the tax payment from the date of issuance of the payment form by the Customs, the Customs may take compulsory measures such as compulsory withholding and price offset with the approval of the Commissioner of Customs. (2 points).

b. 3 months.

7. A shipment of goods with a customs duty amount of less than RMB ( ) yuan can be exempted from tax. (2 points) c, 50

8. Among the following items, the turnover for the calculation of business tax is ( ) 2 cents ) d. Income from pipeline transportation.

9. The limitation period for the refund of customs duties is ( ) from the date of payment of the tax. (2 points) b, 1 year.

10. A company imports a batch of goods and should pay tariffs of 8 million yuan. The Customs Department issued a tax payment form on March 2, 20x2, but the company did not pay the duty until March 28, 20x2. Customs shall levy a late payment penalty of 10,000 yuan. (2 points).

b, 11, among the following business activities, the business tax payment behavior is ( ) 2 points) d, engaged in the custody of goods.

I think you should take a good look at the textbooks, they are all in the textbooks.

1. A. Management expenses C. Financial expenses D. Sales expenses.

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2. B, workshop management personnel wages and welfare expenses D, workshop office expenses, water and electricity expenses e labor protection fees Lushui Qingshan 006 17:05:33

3. A Income from fines for breach of contract B. Payments payable that cannot be paid d. Income from confiscation of property of other units.

Question 2: Why don't you choose A?

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4. B. Management expenses C. Financial expenses D. Sales expenses.

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5. B. Withdraw surplus reserve C. Withdraw capital reserve D. Distribute profits to investors 006 17:06:51

6. D. Management Department Personnel Welfare Fee e Management Department Office Fee Lucid Water and Green Mountains 006 17:07:30

7. a. Wages of product production workers d Raw materials used in the production of products 006 17:09:43

8. A, operating profit B, investment income C, non-operating income D, non-operating expenses 006 17:10:13

9. a. The wages of production workers d the wages of enterprise managers.

1. The following items should be directly included in the profit or loss for the current period.

a/b/c/d

2. Among the following expenses, the ones that should be included in the "manufacturing expenses" account are a b d

3. Among the following items, the contents of non-operating income accounting are a b d e

4. Among the following accounts, the amount that should be carried forward to the "profit of the year" account at the end of the period is a b c d

5. Belong to the content of profit distribution.

a/b/c/d/

6. Among the following expenses incurred, d e7 should be included in the "management expenses" account, and the following expenses should be debited to the "production costs" account a c d

8 The total profit realized by the enterprise includes:

a/b/c/d

9. Among the following expenses, they shall be credited to the account of "Employee Remuneration Payable".

1. Select A for the credit registration of the "Income Tax Expense" account

a. Income tax expense transferred to the "profit of the year" account.

b. Income tax expenses actually paid.

c.Taxes and fees that should be borne by the enterprise.

d Taxes transferred to the "Cost of Production" account.

2. Borrowing: capital reserve, loan; Paid-in capital, this accounting entry reflects the economic business is the selection of BA to withdraw capital reserves.

b. Convert capital reserve into registered capital.

c. Convert paid-in capital into capital reserve.

d. Write-off of capital reserve and paid-in capital.

3. Borrow: inventory goods, credit: production cost, the economic business reflected in this accounting entry is to select BA and carry forward the production cost of the sold products.

b. Carry forward the production cost of the finished warehousing products.

c. Carry forward the finished products that should be borne by the production cost.

d. Write off the cost of the products sold.

4. Borrow: profit of the current year, credit: profit distribution, this accounting entry reflects the economic business is the profit realized by the current year for the distribution of CA.

b Losses incurred throughout the year carried forward.

c Profit realized for the full year carried forward.

d Transfer of profit distribution to the "Profit for the year" account.

a.The methods of financial supervision are not standardized.

b.There is a shortage of finances and internal oversight.

c.The relationship between financial supervision and other economic supervision has not yet been straightened out.

d.The legal system of financial balance and defense supervision is not sound enough.

c c second you'd better go flip through the books.

Answer: 9, BC, 10, BCD.

Explanation: The accounting files kept by each unit shall not be lent out. If there is a special need, with the approval of the person in charge of the unit, it may be provided for inspection or copying, and registration formalities may be handled.

When external personnel consult the archives, they should hold an official letter of introduction from the unit, and they can go through the borrowing procedures after being approved by the person in charge of the unit; When the internal personnel of the unit check the accounting files, they should be approved by the accounting supervisor or the person in charge of the unit before they can handle it. Personnel who consult or copy accounting files are strictly prohibited from scribbling, opening or changing accounting files.

The accounting files with a retention period of 3 years include: monthly and quarterly financial reports of the enterprise; General budget accounting report.