What are the comprehensive accounting questions? Are there comprehensive questions in the question t

1.07-01 At the time of investment.

Borrow: Long-term equity investment 2200

Credit: Bank deposit 2200

2.Recognition of investment returns.

Borrow: Investment income 300 [1100-(2000 10-1000 10)]*30%.

Credit: Long-term Equity Investment - Profit and Loss Adjustment 300

Borrow: Dividends receivable 150

Credit: Long-term equity investment - cost 150 (500*15%)

When dividends are received.

Debit: Bank deposit 150

Credit: Dividends receivable 150

3.Loss recognized in 08 = [-9900 - (2000 10-1000 10)] * 30% = -30 million.

Borrow: Investment income 1550

Credit: Long-Term Equity Investment - Profit and Loss Adjustment 1550 (2000-300-150).

Unrecognized investment losses are registered for reference and registration of 14.5 million (3000-1550).

4.Investment income recognized in 09 [6100-(2000 10-1000 10)]*30%=18 million.

First, remove the unrecognized investment loss of 1800-1450 = 3.5 million.

Borrow: Long-term equity investment - profit and loss adjustment 350

Credit: Investment income 350

Accounting is a kind of economic management work that uses currency as the main unit of measurement to account for and supervise the economic activities of a unit by using special methods.

Accounting is an economic management activity that takes money as the main unit of measurement, takes vouchers as the main basis, and uses special technical methods to comprehensively, comprehensively, continuously, and systematically account for and supervise the capital movement of a certain unit, provide accounting information to relevant parties, participate in operation and management, and aim to improve economic efficiency. The ancient meaning is the assembly meeting. Since the Zhou Dynasty, China has had a special accounting official position, in charge of tax revenue, money and silver expenditure and other financial work, and conducts monthly calculations and annual meetings.

That is to say, the monthly sporadic calculation is "accounting", and the annual total calculation is "meeting", and the two together become "accounting".

Is there a comprehensive question in the question type of the 2022 Intermediate Accounting Title Exam? There are six types of questions in the Intermediate Accounting Title Examination, and each subject has a comprehensive question, so it is also very important to master the answering skills of the comprehensive question! Today, let's take a look at the distribution of comprehensive questions in different exam subjects and the solution ideas!

1. The question type and amount of questions in the 2022 Intermediate Accounting Title Examination

The subjects of the 2022 Intermediate Accounting Title Examination include Financial Management, Economic Law, and Intermediate Accounting Practice.

(1) The question types of financial management subjects are:Multiple choice questions, multiple choice questions, true/false questions, calculation and analysis questions, comprehensive questions.

Amount of questions: There are 2 sub-questions in this subject, with a total of 25 points. If it is necessary to calculate, the calculation process may not be listed; If the calculation result is more than two decimal places, it shall be rounded to two decimal places, and the first two decimal places of the percent sign shall be retained.

Any request for explanation, analysis, or explanation of reasons must be accompanied by a corresponding written explanation. And you need to answer the questions in the designated answer area.

(2) The question type of the economic law course is: multiple choice questions, multiple-choice questions, true/false questions, short-answer questions, and comprehensive questions.

Question volume: There is 1 question in this type of question in this subject, with a total of 12 marks. If it needs to be calculated, the calculation process must be listed; If the calculation result is more than two decimal places, it will be rounded to two decimal places.

If it is necessary to explain the reasons, there must be a corresponding written explanation. Please answer the questions in the designated answer area.

(3) The question types of the Intermediate Accounting Practice subjects are:Multiple choice questions, multiple choice questions, true/false questions, calculation and analysis questions, comprehensive questions.

Question volume: There are 2 sub-questions in this type of question, with a total of 33 points. If it is necessary to calculate, the necessary calculation process and slag shall be listed; If the calculation result is more than two decimal places, it will be rounded to two decimal places.

If it is necessary to prepare accounting entries, only first-level subjects are required except for special requirements for the topic. The amount in the answer is expressed in 10,000 yuan. Please answer the questions in the designated answer area.

1.The long-term amortized expenses include the amount of 3,000 yuan that will be amortized within half a year, which will be converted into amortized expenses;

2.The number of long-term loans that will be repaid at the end of the period of one year is 50,000 yuan, which will be converted into short-term loans.

Long-term amortized expenses are non-current assets, and amortized expenses are current assets;

Long-term borrowings are non-current liabilities, while short-term borrowings are current liabilities.

Since the long-term amortized expenses include the amount of 3,000 yuan that will be amortized within half a year, that is, the nature of the asset is already a current asset, so it should be subtracted from the non-current assets, and the same reason is that the long-term loan balance at the end of the period of the long-term loan will be repaid in one year is 50,000 yuan, which is already a current liability, so the visit item should be added to the current liability, and the amount should be subtracted from the long-term loan.

1.Borrow: bank deposit 20000

Credit accounts receivable 20,000

2.Borrowed fixed assets 150,000

Paid-in capital of 150,000

3. Borrow cash in hand for 300

Credit bank deposit 300

4.Borrow management fee 280

Cash on hand 280

5.Borrow production cost - A30000

Loan 30,000 for raw materials

6.Accounts payable 25000

Credit bank deposit 25000

7. Borrow management fee 150

Cash on hand 50

Credit other receivables 200

8. Borrow 35,000 materials in transit

Credit accounts payable 35,000

9. Borrow the manufacturing cost of 800

Credit bank deposit 800

10. Borrow bank deposit 10000

Credit accounts receivable 10000

11. Borrow production costs.

credit manufacturing expenses.

12. Borrowing management fees.

Credit for the current year's profits.

Based on the summary table, you can write the following entries.

Borrow: Cash on hand 1000

Credit: Bank deposit 1000

Debit: Other receivables 500

Credit: Cash on hand 500

Debit: Bank deposit 117000

Credit: Accounts receivable 117,000

Borrow: Raw material 5000

Tax payable 850

Credit: Bank deposit 5850

Borrow: Material Procurement 8000

Tax payable 1360

Credit: Accounts payable 9360

Debit: Accounts payable 9360

Credit: Bank Deposit 9360

Borrow: Production cost 3000

Manufacturing cost 500

Credit: Raw materials 3500

Debit: Fixed assets 8000

Tax payable 1360

Credit: Bank Deposit 9360

Debit: Accounts receivable 120,000

Credit: main business income 99600

Tax payable 20400

Debit: Tax payable 20400

Credit: Bank deposit 20400

According to the above entries, it can be concluded that (1) = 1000 + 5850 + 9360 + 9360 + 20400 = 45970

1）19720

1) On the 1st, withdraw 1,000 yuan in cash from the bank for standby.

Borrow: Cash on hand 1000

Credit: Bank deposit 1000

2) On the 2nd, a batch of materials was purchased from the Huanghai Factory.

Borrow: Raw material 5000

Tax Payable – VAT Payable (Input Tax) 850 Credit: Accounts Payable 5850

3) 2 days. Debit: Accounts receivable 117,000

Credit: main business income 100,000

Tax payable – VAT payable (output tax) 170004) 3 days.

Debit: Other receivables 500

Credit: Bank deposit 500

5) 4th. Borrow: Manufacturing cost 500

Production cost - B material 3000

Credit: Raw materials 3500

6) 5 days. Debit: Accounts receivable 23400

Credit: main business income 20,000

Tax Payable - VAT Payable (Output Tax 34007) 5 days.

Borrow: Materials in transit - 8000 for C materials

Tax Payable - VAT Payable (Input Tax) 1360 Credit: Accounts Payable 9360

8) 7th. Debit: Bank deposit 117000

Credit: Accounts receivable 117,000

9) Debit: Accounts Payable 9360

Credit: Bank Deposit 9360

10) Borrow: 8000 fixed assets

Tax payable--- VAT payable (input tax) 1360 Credit: Bank deposits 9360

Then prepare a T-shaped account accordingly according to the above entries.

（1）1000+9360+9360＝19720（2）117000+23400＝140400（3）100000+20000＝120000（4）850+1360+1360＝3570（5）5850+9360＝15210

Hope it helps!

Credit 500 + 19720 + 117000 + 3500 + 120000 + 20400 + 15210 296330

1.Borrow: bank deposit 20000

Credit accounts receivable 20,000

2.Borrowed fixed assets 150,000

Paid-in capital of 150,000

3. Borrow cash in hand for 300

Credit bank deposit 300

4.Borrow management fee 280

Cash on hand 280

5.Borrow production cost - A30000

Loan 30,000 for raw materials

6.Accounts payable 25000

Credit bank deposit 25000

7. Borrow management fee 150

Cash on hand 50

Credit other receivables 200

8. Borrow 35,000 materials in transit

Credit accounts payable 35,000

9. Borrow the manufacturing cost of 800

Credit bank deposit 800

10. Borrow bank deposit 10000

Credit accounts receivable 10000

11. Borrow production costs.

credit manufacturing expenses.

12. Borrowing management fees.

Credit for the current year's profits.

The CPA is a national unified examination, and the test questions are not the same, and each candidate's examination paper is a group of papers drawn by the computer from the question bank.

The Ministry of Finance has established the Certified Public Accountant Examination Committee (hereinafter referred to as the Examination Committee of the Ministry of Finance) to organize and lead the national unified examination of certified public accountants.

Click here to learn more about the relevant conditions for accounting application.

1. The subjects of the CPA examination include "Accounting", "Auditing", "Tax Law", "Economic Law", "Financial Cost Management", "Corporate Strategy and Risk Risk Management", and "Professional Ability Comprehensive Test (Test Paper".

Paper 2).

2. The CPA exam questions are not the same, and everyone's exam papers are drawn by the computer from the question bank.

The CPA examination implements a 100-point system, with 60 points as the passing score line.

The candidates' answer sheets are organized by the China Note Association for centralized evaluation, and the examination results are approved by the Ministry of Finance.

3. Issued after being recognized by the CPA Examination Committee.

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1.Debit: Bank deposit 3800

Credit: Cash on hand 3800

2.Debit: Fixed assets 20000

Credit: Capital Reserve 20,000

3.Borrow: Bank deposit 100000

Credit: Short-term borrowing 100,000

4.Borrow: Raw materials - A 30000

Credit: Accounts payable 30000

5.Debit: Accounts payable 30000

Credit: Bank deposit 30000

6.Debit: 50000 notes receivable

Credit: main business income 50,000

7.Borrow: surplus reserve 200,000

Credit: Paid-up capital 200,000

8.Borrow: Bank deposit 50000

Credit: Notes receivable 50,000

9.Borrow: Administrative fee 2800

Credit: Bank deposit 2800

10.Borrow: 100,000 short-term borrowing

Credit: Bank deposit 100000