2013 Junior Accounting Exam No. 17, urgent, good to discuss

In the primary accounting title examination, the order of the two exams is chosen, and the submission of the paper can only be submitted once, unless it is submitted within two hours, otherwise it is considered that all the papers have been submitted. The test questions can be taken in any subject you want to do first, and the time can be freely allocated in a small time, that is, you can finish one subject in an hour, then do another subject, and then review the test papers separately. As long as you don't submit the papers, you can go back to any subject to check and revise it.

The two subjects are timed together, and the final paper is handed in together This computer-based test does not produce results on the spot.

The junior accounting title has now been gradually implemented by computer-based examination, which requires candidates to fully grasp the knowledge, and the exam is randomly selected for each person's exam questions. There is no key and non-key point in the computer-based test, the computer-based test has a large change, a large number of questions, a wide range of knowledge points, high difficulty, there is no key and non-focused, all knowledge points are likely to be tested on the basis of understanding to do more questions is the best way to cope with the exam, on the basis of understanding more questions is the best way to cope with the exam, 2013 junior accounting title exam question bank, look at the form and content of the junior accounting title exam, there is a chapter practice mode, directly click on the "paste it", there are four words on the right side of the "full bar search", Just enter the title of the post directly.

The title of the post is "2013 Junior Accounting Title Mock Examination System Free Answers".

The title of the post is "2013 Junior Accounting Title Review Method, Key Points (You Can Refer to the Method to Learn)".

The examination time for the "Elementary Accounting Practice" subject is adjusted to 2 hours, the examination time for the subject "Fundamentals of Economic Law" is adjusted to hours, and the examination time for the two subjects in the computer-based test area is a total of hours; The two subjects are taken consecutively, and the test results are calculated separately. Question types of primary accounting title exams: multiple-choice questions, multiple-choice questions, judgment, indefinite multiple-choice questions, and some areas pilot computer-based tests, written tests and computer-based tests are only different in the form of the exam, and the exam question types are the same.

I don't understand. What are you asking for?。。 But I'm about to take the test. Hurry up. I haven't read the book yet.

Calculation and analysis questions.

The owner's equity of Company B on January 1, 2010 was 20 million yuan (including 15 million yuan of share capital, 1 million yuan of capital reserve, 1 million yuan of surplus reserve and 3 million yuan of undistributed profit). Company B's net profit in 2010 was 2 million yuan, and the statutory surplus reserve fund was withdrawn according to 10% of the net profit.

In 2011, Company B incurred a loss of 500,000 yuan, and distributed cash dividends per share with the undistributed profits of previous years, and distributed ** dividend of 1 share for every 10 shares.

Requirements: 1) Prepare accounting entries related to the carry-over profit and loss and profit distribution of Company B in 2010 and 2011;

2) Calculate the balance of the owners' equity of Company B as at December 31, 2011.

The unit of amount is expressed in 10,000 yuan).

Correct Answer] 1) Accounting entries of Company B's business:

Carry-over 2010 net profit of 2 million yuan

Borrow: 200 profit for the year

Credit: Profit distribution – undistributed profit 200

Withdrawal of surplus reserves:

Debit: Profit distribution – withdrawal of statutory surplus reserve 20

Credit: Surplus Reserve – Statutory Surplus Reserve 20

Carry-forward profit distribution:

Debit: Profit distribution – undistributed profit 20

Loan round age: profit distribution - withdrawal of statutory surplus reserve 20 carried forward 2011 incurred a loss of 500,000 yuan:

Debit: Profit distribution – undistributed profit 50

Credit: Profit for the year 50

Declared cash dividends:

Borrow: Profit distribution – cash dividend payable 150

Credit: Dividends payable 150

No accounting entries are required when declaring ** dividends.

Payment of **Dividends:

Borrow: Profit distribution – dividends converted to share capital 150

Credit: Share capital 150

Carry-forward undistributed profits:

Debit: Profit distribution – undistributed profit 300

Credit: Profit distribution – cash dividend payable 150

Dividends converted to share capital 150

2) The balance of the owner's equity of Company B as of December 31, 2011: share capital of 16.5 million yuan, capital reserve of 1 million yuan, surplus reserve of 1.2 million yuan, undistributed profit of 1.3 million yuan, 2000 (10,000 yuan).

Knowledge point] profit distribution.

Calculation and analysis questions.

Company A's fixed assets increase and decrease business in March 2011 are as follows:

1) Purchase a piece of equipment for a workshop to use, and use the workload method to calculate depreciation. The original price of the equipment is 1.2 million yuan, the total working hours are expected to be 200,000 hours, and the estimated net residual value is 100,000 yuan. The equipment worked 4,000 hours in April 2011.

2) The new office building of the factory is put into use, and the depreciation is calculated by the average method of life. The original price of the office building is 12.4 million yuan, the expected service life is 20 years, and the net residual liquid value is expected to be 400,000 yuan.

3) A car in the company's headquarters shall be scrapped upon the expiration of its service life. The original price of the car is 740,000 yuan, the estimated service life is 6 years, the net residual value is 20,000 yuan, and the depreciation is calculated using the average life of the blind waiter.

Assuming that there is no increase or decrease in fixed assets in April 2011, the depreciation of other fixed assets is not considered.

Requirements: 1) Calculate the depreciation accrued by Company A in April 2011. (2) Prepare the accounting entries for depreciation of Company A in April 2011.

The unit of amount in the answer is expressed in 10,000 yuan).

Correct answer] 1) Monthly depreciation of equipment (120-10) 200000 400000 yuan).

Monthly depreciation of office buildings (1240-40) 20 12 5 (10,000 yuan).

Depreciation of fixed assets accrued in April 2011 is 10,000 yuan).

Borrow: manufacturing costs.

Administrative Fee 5

Credit: Accumulated depreciation.

Note: This question requires the calculation of the depreciation amount for April, not the depreciation amount for March.

Knowledge point] Accounting treatment of depreciation of fixed assets.

1. According to 1-4, the cost of the month is: (500 + 300 + 400 * thousand.)

2. The current amount of the item "cash received from the sale of goods and provision of services" in the cash flow statement should be: 500 + 300 + 400*

Answer: (1).At the beginning of the year, the credit balance of the "bad debt provision - accounts receivable" account was 30,000 yuan

2) On March 20, the bad debts of 120,000 yuan that have been written off were recovered and recorded, and the entries were:

Debit: accounts receivable 120,000.

Credit: provision for bad debts - accounts receivable 120,000.

Therefore, after the write-off bad debt of 120,000 yuan was recovered on March 20 and recorded in the account, the "bad debt provision - accounts receivable" account was a credit balance of 150,000 yuan.

3) The balance of the "accounts receivable" account on December 31 was 2.2 million yuan (the detailed account is the debit balance), and the present value of the expected future cash flow was 2 million yuan.

(1) Import duty = 200 000 * 10% = 20 000

Import VAT = 200 000 * (1 + 10%) * 17% = 37 400

Total amount = 20 000 + 37 400 = 57 400

Option D (2) Purchase of agricultural products is allowed to deduct VAT = 50 000 * 13% = 6 500

VAT deducted for related freight = 8 000 * 7% = 560

VAT input tax transferred from relevant input tax = (6500 + 560) * 10% = 706

Deductible VAT = (6500 + 560) * 90% = 6354

The purchase of solid wood flooring as a construction in progress is not eligible for VAT input tax, and the purchase.

Fixed assets such as cars, motorcycles and yachts that are subject to consumption tax are not eligible for consumption tax.

Select A(3) Income-related VAT output tax = 1 000 000 * 60% * 17% = 102 000

Deemed sales of gift customer VAT output tax = 260 000 * 200

VAT output tax on sales of fixed assets = 702 000 (1 + 17%) * 17% = 102 000

Current output tax = 102 000 + 44 200 + 102 000 = 248 200

Select D (4) Pay VAT = 248 200-6354-37400 = 204 446 Select B