Financial Accounting Online Education Final Exam

The continuing education of the accounting certificate is required every year, as for the annual examination, it is generally once every two to three years, and some places have canceled the annual examination, such as Shanghai.

According to the regulations, it should start in the second year after obtaining the accounting certificate, regardless of whether you are engaged in accounting work or not, you must participate in continuing education on time every year to ensure that the accounting certificate is not invalid. Now it has been canceled to stamp the accounting certificate, and after the completion of continuing education, log in to the provincial service platform to check the records.

If the time is delayed for too long, the accounting certificate may be cancelled, and then you will have to retake the exam. Those who do not participate in the continuing education of accountants for 3 consecutive years without justifiable reasons will have their accounting certificates revoked.

For specific questions such as the time, place and migration procedures of the accounting certificate, please consult the issuing authority (Accounting Office of the Finance Bureau) to complete the continuing education of the year, and the accounting qualification management agency of the place of transfer shall indicate in its transfer registration form.

Before the year, the process was to complete the class hours online, then take the exam, print the transcript after passing the exam, and go to the Finance Bureau for stamping.

There is no need to go to the Finance Bureau to stamp the seal, and the data will be directly connected to the financial accounting network after passing the examination, and the continuing education situation can be queried online. Note: After passing the exam, 1 week to 1 month later, you will go to the XX Provincial Financial Accounting Network for checking.

(1) 1. Average life method: (100,000-4,000) 5=19,200 yuan.

2. Double declining balance method: annual depreciation rate: 2 5 * 100% = 40%.

The first year: 100,000 * 40% = 40,000 yuan, the second year: (100,000-40,000) * 40% = 24,000 yuan, the third year:

60000-24000)*40%=14400 yuan. The depreciation amount in the last two years is (36000-14400-4000) 2=8800 yuan. 3. Sum of years method:

Annual depreciation rate = the number of years that can still be used 100% of the total number of years, the first year: (100000-4000) * 5 15 = 32000 yuan, the second year: 96000 * 4 15 = 25600, the third year:

96000*3/15=19200。The fourth year 96000*2 15=12800. In the fifth year, 96000*1 15=6400.

2) 1. Raising surplus reserves:

Debit: Profit distribution - undistributed profit 246000

(1) 1. Average life method: (100,000-4,000) 5=19,200 yuan.

2. Double declining balance method: annual depreciation rate: 2 5 * 100% = 40%.

The first year: 100,000 * 40% = 40,000 yuan, the second year: (100,000-40,000) * 40% = 24,000 yuan, the third year:

60000-24000)*40%=14400 yuan. The depreciation amount in the last two years is (36000-14400-4000) 2=8800 yuan. 3. Sum of years method:

Annual depreciation rate = the number of years that can still be used 100% of the total number of years, the first year: (100000-4000) * 5 15 = 32000 yuan, the second year: 96000 * 4 15 = 25600, the third year:

96000*3/15=19200。The fourth year 96000*2 15=12800. In the fifth year, 96000*1 15=6400.

2) 1. Raising surplus reserves:

Debit: Profit distribution - undistributed profit 246000

Credit: Profit distribution - withdrawal of statutory surplus reserve 164,000

Withdraw any surplus reserve of 82,000

Debit: Profit distribution - withdrawal of statutory surplus reserve 164000

Withdraw any surplus reserve of 82,000

Credit: Surplus Reserve - Statutory Surplus Reserve 164000

Discretionary surplus reserve 82000

2. When the profit is distributed: borrow: profit distribution - withdrawal of profit payable 400,000

Credit: Profit Payable Dividend payable 400,000

When carrying forward borrowed: profit distribution - undistributed profit 400,000

Credit: Profit distribution - withdrawal of profit payable 400000

3) 1. Borrow: 2 million raw materials.

Tax payable - VAT payable (input tax) 340,000.

Credit: Bank deposits of 2.34 million.

2. Borrow: 10,000 projects under construction.

Credit: 80,000 for raw materials.

Tax payable - VAT payable (input tax transferred out) 10,000.

3. Borrow: raw materials 87

Tax payable - VAT payable (input tax) 100 * 13% = 13

Credit: Bank deposit 100

4. Borrow: fixed assets of 2 million.

Tax payable - VAT payable (input tax) 340,000.

Credit: Bank deposits of 2.34 million.

5. Borrow: Profit or loss of property to be disposed of 9360

Credit: Raw materials 8000

Tax Payable - VAT Payable (Input VAT Transferred Out) 1360

6. Borrow: accounts receivable 4.68 million.

Credit: main business income of 4 million.

Tax payable - VAT payable (output tax) 680,000.

7. Borrow: 10,000 accounts receivable.

Credit: main business income -50,000.

Tax payable - VAT payable (output tax) million.

Output VAT = Input VAT =

Since the input is greater than the output tax, there is no need to pay VAT this month, and the output tax can continue to be deducted in the next month if it is greater than the part.

Bank Deposit Balance Reconciliation Formula: Bank Deposit Balance + Received by the Enterprise but Not Received by the Bank - Paid by the Enterprise Unpaid by the Bank = Bank Journal of the Enterprise + Received by the Bank but Not Received by the Enterprise - Paid by the Bank and Unpaid by the Enterprise 41100 + 3000 + 1500-2000 + (3300-3000) = 4390046500 + 1600-7200 + 3000 = 43900

Hello, Zhonggong Education is at your service.

Jiangxi Province 2015 the second accounting qualification paperless examination to take online registration, book ordering, payment, printing of the admission ticket. The registration period is from 10:00 on July 8 to 12:00 on July 22.

When registering for the accounting qualification examination, log on to the accounting channel of the Jiangxi Provincial Department of Finance Network for the examination subjects "Financial Regulations and Professional Ethics", "Accounting Basics", and "Computerization of Primary Accounting".

8:30 a.m. to 11:30 a.m

Afternoon: 14:00 17:00

If you have any questions, please feel free to ask questions from Zhonggong Education Enterprises.

Hello, Accounting Network has the answer for you.

1. Borrow: 300,000 inventory goods

Tax Payable - VAT Payable (Input Tax) 51000 Credit: Bank Deposit 351000

2. Borrow: bank deposit 702000

Credit: main business income 600,000

Tax payable - VAT payable (output tax) 102000 borrow: business tax and surcharge 60000

Credit: tax payable - consumption tax payable 600003. VAT payable this month = 102,000-51,000 = 51,000 yuan consumption tax payable this month = 60,000 yuan.

The urban construction tax payable this month = (51000 + 60000) * 7% = 7770 yuan The education fee payable this month is surcharge = (51000 + 60000) * 3% = 3330 yuan for reference only, accounting qualification examination details:

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1. Borrow: 300,000 inventory goods

Tax Payable - VAT Payable (Input Tax) 51000 Credit: Bank Deposit 351000

2. Borrow: bank deposit 702000

Credit: main business income 600,000

Tax payable - VAT payable (output tax) 102000 borrow: business tax and surcharge 60000

Credit: tax payable - consumption tax payable 600003. VAT payable this month = 102,000-51,000 = 51,000 yuan consumption tax payable this month = 60,000 yuan.

The urban construction tax payable this month = (51,000 + 60,000) * 7% = 7,770 yuan The education fee payable this month = (51,000 + 60,000) * 3% = 3,330 yuan.

Plus 6

Ask for 9, diligence.

Will 5 total 6

Test 2, flat shoulder hit the head limit.

Equation 7 of 8

Take 0 and land on the ground first.

Case 9 The hardest thing is not the moment of falling out of love, but the time of loneliness after separation

Question 1 B, Question 2C, Question 3 B, Question 4A, Question 5 D, Question 6 C, Question 7C, Question 8 ACD, There are two situations, cash shortage: borrow: other receivables administrative expenses, credit:

Cash; Cash Surplus: Borrow: Cash, Credit:

Other payables Non-operating income, Question 9d, Question 10a

Why do there be 11 answers to 10 questions?

Answer: a c, c a, b d b, a b, c b f t f t t t f f t f

Late at night, the babysitter gets bored and wants to go downstairs to watch TV. But she couldn't because there was no TV downstairs (because the parents didn't want their children to watch too much garbage). She called the child's parents and asked if they could watch TV in their bedroom, and of course the child's parents agreed.

But the babysitter wanted one last request.

She asked if she could cover the clown statue with a blanket or clothes, as that scared her.

**There was silence for a while.

He said: Take the child out of the room ......

We're going to call the police ......We've never had any clown statues.

The clown is likely to be a murderer who escaped from prison.

There was silence for a while.

The father said: Take the children and leave the house ......We will notify the police ......We don't have a clown statue ......

The children and the babysitter were killed by the clown.

As a result, the Joker is a murderer who has escaped from prison.

If you don't post this within 5 minutes, the clown will be standing in front of your bed at 3 a.m. with a knife.

I posted it here, and that's why the clown didn't kill me.

1. Monthly depreciation (12300-300) 10 12 = 100 yuan, purchased on January 1, depreciation from February, January 1, 2004, the net value of the machinery and equipment is 12300-100x11 = 11200 yuan. Answer B is correct.

2. After the revenue of the enterprise is confirmed for the sale of goods, the cash discount actually enjoyed by the customer. should a Recognize current financial costs.

3. What should not be included in the sales expense is c the packaging that is priced separately with the sale of the product.

1 Borrow 20,000 fixed assets

Tax Payable - VAT - Input 3400

Intangible assets 30,000

Paid-up capital of 53,400

2 borrow raw material recycled 10445

Tax payable - VAT - input 1755

Credit Accounts Payable 12200

3. Borrow financial expenses A 280

Credit Interest payable 280

Borrow 50,000 short-term borrowing

Interest payable 2280

Credit Bank Deposit 52280

4. Borrow fixed assets 51780

Tax Payable - VAT - Input 8720

Credit Bank Deposit 60500

5 Borrow production cost 380,000

Manufacturing cost 120,000

Management fee 100,000

Credit Employee Compensation Payable - Salary 600,000

Borrow: production cost 53200

Manufacturing cost 16800

Management fee 14000

Credit: Employee Compensation Payable - Welfare Expenses 84,000

6. Borrow 1500 for management costs

Cash on hand 300

Credit Other receivables - Levine 1800

7 Debit Tax Payable - VAT 1500

Tax payable - Corporate income tax 2000

Credit bank deposit 3500

8 Accounts receivable 117,000

Other receivables 200

Credit: Main business income of 100,000

Tax payable - VAT - output 17000

Bank deposit 200

9. Borrowing sales expenses 7200

Management fee 10800

Credit: Accumulated depreciation of 18,000