Set of 5 questions on the fundamentals of accounting

1. c Increase in accounts receivable.

2. Other receivables refer to all kinds of receivables and provisional payments other than notes receivable, accounts receivable, prepaid accounts, etc. Includes: 1).

All kinds of compensation and fines receivable, such as compensation that should be collected from the relevant insurance company due to accidental losses caused by the enterprise's property, etc.; 2）.Rental of rental packaging receivable; 3）.Various advances that should be collected from employees, such as water and electricity bills paid for employees, medical expenses and rent expenses that should be borne by employees; 4）.

Deposit a security deposit, such as a deposit for renting packaging; 5）.Other receivables and provisional payments.

3. C L/C deposits belong to other monetary funds. The content of other monetary funds refers to various monetary funds other than cash in hand and bank deposits, mainly including bank draft deposits, bank cashier's check deposits, credit card deposits, letter of credit margin deposits, investment deposits, foreign deposits, etc.

4、a 5、c

6.a Production expenses (production costs) include: direct materials, direct labor, manufacturing expenses7.d Corporate bonds--accounting is a liability through the "bonds payable" account.

1c, Debit: Accounts receivable.

Credit: main business income.

2c, Debit: Accounts receivable.

Credit: Other business income. 3b4a

5d6a7d

1,c 2,c

4, A is purely self-thinking, there are different answers to hope to come out and discuss with everyone!

1，c2，a

3,c4,b not so sure.

5,c Not so sure.

6,b7,d

Basic accounting refers to the basis of accounting transactions, which is a standard method of accounting recognition and the standard for the recognition of unit income, expenditure and expenses. The different choices of the accounting basis determine the ratio of income and expenditure in the accounting period, and directly affect the performance and financial results of the unit.

The basis of accounting is the method provided in the preparation of financial statements, in particular for the purpose of determining the accounting period to which income and expenses are attributed, determining the amounts of balance sheet items, and applying material concepts appropriate to the transactions and items in question.

The basis of accounting is a measurement standard, which cannot be separated from the accounting system as a whole and play a role, and the application of accrual accounting is only meaningful under the framework of an effective accounting and financial reporting system.

Accounting Fundamentals is an important branch of modern accounting, which studies the fundamental issues of accounting and clarifies the basic theories, basic methods and basic skills of accounting. It is the course content of the accounting qualification.

The actual bank deposit of the enterprise is 395500, so the maximum limit of the check is 395500, choose D

Revenue recognition conditions:

1.The economic benefits associated with income are likely to flow into the business;

2.The result of the inflow of economic benefits into the enterprise will lead to an increase in the assets of the enterprise or a decrease in the liabilities of the enterprise;

3.The inflow of economic benefits can be reliably measured.

Advance receivables are indeed liabilities, but the end of the period is 21,000 yuan less than the beginning of the period. Condition 2 is met and liabilities are reduced.

1 borrow: raw materials: 160,000

Credit: Bank Deposits: 160000

2 borrowing: original village material: 40,000

Credit: Accounts Payable: 40000

3 borrow: production cost: 300,000

Credit: Raw Materials: 300,000

4 Borrow: Bank deposit: 200000

Credit: cash in hand 200,000

5 Debit: Accounts payable: 70000

Credit: Bank Deposits: 70000

6 Borrow: fixed assets: 65000

Credit: Bank Deposits: 65000

7 Borrow: Administrative Expenses: 150

Credit: Cash on hand: 150

8 Debit: Accounts Payable: 45000

Yingcun bill: 60,000

Credit: Bank Deposits: 105000

9 Borrow: Cash on hand: 260

Administrative Fees: 740

Credit: Other Receivables: 1000

First, calculate the material cost variance rate for the material in May.

Creditor. Carry forward the material cost variance of 1,200,000* credit for this month.

Material costs. Raw materials purchased at the beginning of the period Raw materials purchased this month Raw materials issued this month.

Actual Cost Actual Cost Actual Cost.

1. There is no profit item for the current year in the balance sheet.

2. Accounting entries are one of the important methods of accounting management.

3. The general ledger account cannot be accounted for in kind.

4. The right one has no illustrative significance.

5. Only fill in the total amount on the last voucher.

1. The net profit formed in the current year is reflected in the current year's profit in the account set, but it is expressed in the net profit in the income statement and the undistributed profit in the balance sheet.

2. Setting up accounts does not belong to accounting management;

3. The general ledger must be measured only in currency.

4. The accounting subject is the name of the accounting account, and 5. Only fill in the total on the last voucher.

1. The net profit realized in the current month will be transferred to the profit of the current year after adding (subtracting) the net non-operating income and expenditure.

2. I don't know.

3. The general ledger of accounting only accounts for the amount, not the quantity.

4. Be able to understand yourself.

5. Not every voucher is filling in the total, only the sum is required at the end of the voucher of the economic business.

1. The profit realized in the current month is transferred to the current year's profit in the income statement, not in the balance sheet.

3. It can only be measured in currency.

5. The total line is filled in with the total number on this voucher.

1. If it were me, I would do what you think, but I would still choose all of them. You have to know that it includes inclusions, but they are listed in the balance sheet. Why don't you choose it? Right.

2. Its disadvantage is that it is not conducive to the division of labor in accounting work. It is suitable for large enterprises with large scale and more economic business.

3 It is a judgment, not a multiple-choice question. It doesn't need to be perfected. It just needs to be right.

4. Reimbursement fees and tomato use: Don't you need to make a transfer? 1000 for administrative expenses and 15000 for other payables

5. Special accounting vouchers are divided into collection vouchers, payment vouchers and transfer vouchers according to whether the recorded economic business is related to cash and bank deposit receipt and payment business.

6. This account accounts for the balance of funds for business transactions between enterprises (banks), so I think it should be equivalent to income.

8. In fact, as long as the business is recorded, the original voucher is required. Like the carry-forward earnings class, it does not have an original certificate. d is definitely needed, you think about how to calculate the cost of the finished product, there must be a basis?

9. Why not. That's because the debit side doesn't register this content. The lender is the content. You can understand it as a profit that has been approved for processing. If it is approved and not carried forward to approve the process, then it is necessary to select the potato to select D

10 said that it was a bank deposit. That's C

11b It is kept here for one year, for the current year, and the following year for the archival department, that is, after the annual settlement.

12a b c d

1.The answer is: d

2 (1) Calculate the taxable profit 2000 + (220-200) - 30 = 1990 income tax payable is: 1990 * 33% =

The answer is: A Treasury bond interest is exempt from tax.

1. D Since your over-recorded has been recorded in the account, you have to flush it out and redo the entry with a red pen, and the amount is the amount you over-recorded, which means that you have written off so much.

2. I don't know.

When choosing AC to purchase goods, borrow: inventory goods tax payable - VAT payable, credit: bank deposit.

When selling goods, borrow: bank deposits, credit: main business income tax payable - VAT payable.

d The corresponding account is corresponding, that is, one loan and one loan.

AC all happens in the process of purchasing and selling, but in the same direction as the value-added theory (as the entries mentioned above).

d: In the sale, when the payment is not received.

Debit: Accounts receivable.

Credit: main business income.

Tax Payable – VAT payable (output tax).