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The primary accounting title is a national unified examination, and now it has been gradually implemented computer-based examination, which requires candidates to fully grasp the knowledge, and the examination is randomly selected. 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.

The real questions of the Junior Accounting Exam will not be published. The primary accounting examination continues to be paperless, and the test questions, answer requirements and answer interface are displayed on the computer display screen, and candidates should use the computer mouse and keyboard to answer the questions on the computer answer interface. The questions of the primary accounting examination are randomly selected from the question bank, and the examination questions will not be published.

Multiple-choice questions: There is only one correct answer in the alternative answer to each question. No points will be awarded for wrong selection or non-selection.

Multiple-choice questions: There are two or more correct answers in the alternative answers to each question. Candidates choose at least two answers, all of which are correct to get full marks, less choices are worth the corresponding scores, and no points are awarded for multiple choices, wrong choices, and no choices.

True/False: Please judge whether the expression of each question is correct. 1 point will be awarded for each correct answer, and no points will be awarded for wrong answers or non-answers, and no points will be deducted for the completion of the question.

Multiple-choice questions: There is one or more correct answers in the alternative answers to each question. Full marks will be awarded for all correct selections in each question, and the corresponding score will be obtained for less selection, and no points will be awarded for multiple choices, wrong choices, and no selections. Wild Chongqin.

Get free learning materials and knowledge maps for junior accounting titles.

Elementary accounting materials include: past past questions, brush question bank, online course resources of Dongao and Zhonghua institutions, accounting practice, economic law, sprint materials and other types of ** and document learning materials, and the collected resources are all-inclusive.

The review of the 2022 primary accounting exam is being carried out intensively, and at this stage, everyone is doing questions to improve their personal learning efficiency. qa

1. [Multiple Choice] The larger the discount rate, the higher the NPV.

A: Big. B: No change.

C: The smaller. D: Not sure.

Correct answer: c

Analysis] The net present value and the discount rate move in the opposite direction. The higher the NPV, the smaller the discount rate. qa

2. [Multiple choice question] Among the following items, () is called ordinary annuity.

A: Pay the annuity in advance.

B: Postpaid annuity.

c: Deferred annuity.

d: Perpetual annuity.

Correct answer: B

Analysis] Postpaid annuities are called ordinary annuities. qa

3. [Multiple choice questions] Enterprise A is a general VAT taxpayer, mainly producing and selling air conditioners, with a VAT rate of 13%, and the relevant economic business in May 2021 is as follows: (1) Purchase a batch of raw materials and obtain a special VAT invoice indicating the tax amount of 10,000 yuan; (2) The total tax on the price of air conditioners on sales is 3.96 million; (3) The urban maintenance and construction tax rate is 7%, the education fee is 3%, and the local education fee is 2%. VAT has been paid for the above business in May, and the above economic business options are correct ().

A: The amount of urban maintenance and construction tax is 10,000.

B: VAT output tax 10,000.

C: The value-added bucket transportation tax paid is 10,000.

d: May education surcharge and local education surcharge.

Correct answer: ABCD

Output tax = 396 (1+13%)*13%=10,000; Payment of VAT = ; Urban Maintenance and Construction Tax=; Education Fee Surcharge and Local Education Fee Surcharge =. qa

4. [True or False] Assets refer to a material resource owned or controlled by an enterprise due to past transactions or events. ()

A: Correct. B: False.

Correct answer to the case of Ashino: b

Analysis] Assets refer to the resources formed by past transactions or events of the enterprise, owned or controlled by the enterprise, and expected to bring economic benefits to the enterprise. qa

5. [Multiple-choice questions] Among the following options, the objects of legal relationship are ().

A: Land. B: Mineral deposits.

C: Machine. D: Invention.

Correct answer: ABCD

Analysis] Option ABC belongs to the object of legal relations; Option D is an immaterial asset in the object of legal relations.

Test Place] Types of Objects of Legal Relations.