2010 Junior Accounting Tutorial Book

Easy to pass the test and make your dreams come true test guide choose a set.

The former is Dongao, and the good thing is that there are many handouts, and there are knowledge points in series and related links, for fear that you will confuse the knowledge points.

The latter is Chinese, and the questions are close to the exam.

In 2010, the primary + intermediate courseware was continuously updated, and the intermediate + junior and intermediate textbooks changed

I have space underneath.

Send some experience to you.

Elementary Accounting Practice: Single Choice, Multiple Choice, Judgment, Calculation (Entry), General.

Fundamentals of Economic Law: Single Choice, Multiple Choice, Judgment, Calculation (all are tax, 5 points per question, 3 questions), Comprehensive.

The beginner level is really not very difficult. I'll tell you a little bit about the learning experience.

If you are studying accounting, then the beginner is not difficult, compared to the profession, the accounting processing has been strengthened, the statements have also been strengthened, and there is a little more tax knowledge. The most important thing to learn accounting is to summarize and compare the special, for example, the induction is accounts receivable, notes receivable, other receivables, accounting content you can induct, and then there are bad debt provisions, inventory decline provisions, fixed assets impairment provisions, etc., these can be summarized, but pay attention to the difference. Comparison is the current assets versus current liabilities, if you learn this, spend the same time will have the effect of twice, the difficulty of the economic law foundation is in the tax, the exam 3 calculations 15 points will come out of the calculation of taxes, pay attention to the tax basis such as the taxable value of the taxable amount, which should be calculated, which should not be included.

This is important.

If you are going to apply for training, I suggest that you apply for an online school, after all, after you apply for the exam, buy the primary parameter test, whether you use it to pass easily, or use your dream to come true, it is the editor-in-chief of the online school.

If you still don't understand something, you can add me hi.

Finally, I wish you all the best in passing the exam.

Do you have any classmates or friends who studied accounting?

Ask them for textbooks, which are better than tutorial books.

It is relatively comprehensive, and there will be no inexplicable knowledge points.

That is to say, the textbook is more comprehensive and systematic, and will be gradual and gradual.

I feel very chicken when I go to the tutorial book, and basically the example questions and exercises in the book are OK to drill through.

I'm a third-year financial management junior. I didn't even read the book of regulations before the exam. But there were.

The tutorial books for the Dreams Come True series and the Easy Pass series are all good

Although the 2022 primary accounting exam has been postponed, the candidates' review work continues, and the exercise training has always been an important part of the review work and the number of holes.

qSmall-scale taxpayers have sound accounting and can provide accurate tax information, and can apply for registration as general taxpayers; Other individuals (excluding individual industrial and commercial households) can only be small-scale taxpayers.

Enterprises with an annual tax payable of less than 5 million and sound accounting can become small-scale people, and option A is not selected, and option D is correct. The answer is C

Q&a2, [Multiple Choice] According to the provisions of the VAT legal system, the following options belong to the simplified tax rate ().

a:13%b:9%

c:3%d:6%

Correct answer: c

VAT Simplified Rate %. The answer is C

Q&A3, [Multiple Choice] Enterprise A is a general VAT taxpayer, and in May 2021, the sales of goods obtained sales including VAT, and the VAT rate of sales goods is 13%, and the output tax of the current month ().

c:11d:13

Correct Answer: a

Output VAT = . The answer is A

Q&A4, [Multiple Choice] Enterprise A is a general VAT taxpayer, purchased a batch of goods on May 6, 2021, and obtained a special VAT invoice amount of 12 million, with a tax rate of 13%. On May 20, a batch of goods was sold, and a special VAT invoice was issued with an amount of 15 million yuan, with a tax rate of 13%. The amount of VAT payable by enterprise A in May ().

a:156b:195

c:300d:39

Correct answer: d

VAT payable = output tax - input tax = 1500 * 13% - 1200 * 13% = 39. The answer is D

Q&A5, [Multiple Choice] Enterprise A is a small-scale taxpayer, sold a batch of goods on May 20, issued an ordinary VAT invoice with sales of 15 million excluding tax, and the collection rate was 3%. The amount of VAT payable by enterprise A in May ().

b:45c:195

Correct answer: B

Answer analysis] Small-scale taxpayers should pay VAT tax = sales excluding tax * levy rate = 1500 * 3% = 450,000. The answer is B.

Select A when a bad debt loss occurs, the accounting treatment is.

Borrow: Provision for bad debts of 60,000 yuan.

Credit: accounts receivable 60,000 yuan.

The enterprise should make up the provision for bad debts.

Borrow: asset impairment loss of 60,000 yuan.

Credit: Provision for bad debts of 60,000 yuan.

The amount of the Accounts Receivable item in the balance sheet is equal to the debit balance of the Accounts Receivable account minus the corresponding credit balance of the Provision for Bad Debts account, so the amount of the Accounts Receivable item in the balance sheet is (300-6)-(20-6+11)=269

Tears This knowledge is so fast to return to the teacher...