How to review for the 2012 Junior Accounting Qualification Exam

Listen to the lecture and read the book, plus the supporting exercises.

You can open the forum of China Accounting Online School and discuss it with other students on the forum.

It is recommended that you pre-purchase a set of 2012 textbooks + test questions + courseware with courseware online, which is not expensive and has everything, including a review plan.

The initial level of accountant is a basic level exam, in order to successfully pass a large number of exercises training is essential, the following deep space network out of a few multiple-choice questions for everyone, to see how well you grasp the knowledge points.

Multiple choice questions. On January 1, 2013, the company purchased 30,000 shares issued by 8 companies from the ** market, which were divided into financial assets available for **, with a price of 10 yuan per share and 6,000 yuan of related expenses. As of December 31, 2013, the fair value of this part of ** was 320,000 yuan, so the amount of other comprehensive income generated by company A holding the financial assets in 2013 was () yuan.

a14000

b6000c0

d20000

2.The opening balance of the "accounts payable" account is 78,000 yuan, the debit amount of the current period is 60,000 yuan, the credit amount of the current period is 94,000 yuan, and the closing balance of the account is () yuan.

a112000

b138000

c44000

d232000

3.When a company receives an investment in raw materials, the amount that should be recorded as paid-in capital is ().

aThe appraised value of the raw material plus or minus the material cost variance.

b. The market value of the raw material.

c. Historical cost of raw materials.

d. The share of the investor in the capital registered capital of the enterprise as stipulated in the investment contract or agreement.

4.In the following items, the correct statement regarding the accounting of interest on notes payable is ().

aAccounts through the "Interest Payable" account.

b Accounting through the "Notes Payable" account.

c Accounting through the "Accounts Payable" account.

d Accounts are made through the "Other Payables" account.

1.Correct answer A

Borrow: Available for ** financial assets - cost (30000 10 + 6000) 306000

Credit: Bank deposit 306000

December 31, 2011:

Borrow: Available for ** Financial Assets - Fair Value Change (320,000-306,000) 14,000

Credit: Other comprehensive income 14,000

2.Correct answer A

Answer analysis. The increase in accounts payable is reflected on the credit side of the "accounts payable" account, and the decrease is reflected on the debit side, so the closing balance of accounts payable = 78000-60000 + 94000 = 112000 (yuan). So choose A.

3.Correct answer D

Answer analysis. Reference analysis: The materials and materials invested by the enterprise accepting the investment from the investor shall be recorded as paid-in capital or share capital according to the part of the investor's share in the registered capital or share capital of the enterprise as agreed in the investment contract or agreement, and the part of the value agreed in the investment contract or agreement (except for unfair) exceeding the investor's share in the registered capital or share capital of the enterprise shall be included in the capital reserve (capital premium or equity premium).

4.Correct answer B

Answer analysis]: The interest of notes payable is calculated through the "notes payable" account, not through the "interest payable" account, and it is necessary to pay attention to its particularity.

Test Topic: Accounting of Bills Payable.

Although the junior accountant exam has been postponed, but you don't think about it, it will also be taken this year, and if you want to pass the junior accountant exam at one time, what are the things you need to pay attention to? How do I prepare for the exam? What do you need to pay attention to in preparing for the exam? Let's take a look.

a) Remarks. 1. Preview.

A whole set of processes are experienced by friends personally, first start previewing, you have to have a rough impression in your mind, what content is mainly tested in this subject, which chapters are more important, generally speaking, the more pages of the chapter, the more focused the chapter, and the more content knowledge points will be told, this is a stupid method, but everyone should pay attention.

2. Review. After you probably know which chapter is more important, when you review, you will know that you should put the time in the more difficult place, and it takes more time, so it is best to make a rough review plan before the review, and control the time to study each chapter, so as not to procrastinate.

3. Do the questions. Do questions to consolidate knowledge, do questions to find out their knowledge loopholes, and then list the types of questions they often make wrong and the knowledge points that they do not grasp firmly, and the exercises must be paid attention to.

2) Precautions.

1. You must also have the ability to identify the past questions, and the knowledge of the textbooks will change slightly every year.

2. The primary accounting certificate is an entry certificate, but it is also a certificate to lay the foundation, if the foundation is not good, it is very difficult to go on the road of accounting in the future, and you must learn to regret and summarize your own set of learning methods or methods, which can also be used in future exams;

3. It is recommended that if you are interested, you can join some exam preparation groups, there are many test takers who work together with themselves, and they will not feel lonely when preparing for the exam, but candidates with poor self-control are not recommended, in case the exam group becomes a friend group, it is not good.

The 2022 junior accountant postponement exam time has been determined, and in the last month of review work, candidates are basically focusing on consolidating the questions.

qShorten the processing cycle of accounting data, improve work efficiency and timeliness of accounting data; Improve the correctness and standardization of accounting data processing; Create conditions for the transformation from empirical management to scientific management.

Q&A2, [Multiple Choice] Accountant Li Si thinks that he is superior to others in managing money and goods, which violates the requirements of () in accounting professional ethics.

A: Love and dedication.

B: Honesty and self-discipline.

c: Participate in management.

D: Strengthen services.

Correct answer D

Analysis] Accountants should put themselves in a correct position and establish a strong sense of service, and it is their job responsibility to manage money and accounts.

Q&a3. [Multiple choice questions] According to the individual income tax legal system, the following options belong to the income from wages and salaries ().

A: Salary, bonus.

B: Year-end salary increase.

c: Allowance and subsidy.

d: Labor dividends.

Correct answer: ABCD

Income from wages and salaries refers to the wages and salaries, bonuses, year-end salary increases, labor bonuses, allowances and subsidies and other income related to the position or employment obtained by an individual as a result of his or her position or employment.

Q&A4. [True or False] The tax rate refers to the ratio between the tax amount and the taxable object, which reflects the depth of taxation and is the central link of the tax system. ()

A: Correct. B: False.

Correct answer A

Q&a5. [Indefinite Multiple Choice Questions] According to the provisions of the legal system of enterprise income tax, among the following statements on determining ** income within and outside China, it is incorrect ().

A: The income from the provision of labor services shall be determined according to the place where the labor services occur.

b: The income from the sale of goods shall be determined according to the place where the transaction takes place.

c: Income from equity investments such as dividends and bonuses shall be determined according to the location of the enterprise where the income is distributed.

d: The income from the transfer of immovable property shall be determined according to the location of the enterprise, institution or place where the immovable property is transferred.

Correct answer D

Analysis] Option D: The income from the transfer of immovable property shall be determined according to the location of the immovable property.

Test Center] Determination of the income **.

There are two subjects in the primary accounting examination, namely "Fundamentals of Economic Law" and "Elementary Accounting Practice". The question type only has objective questions, no subjective questions, and the knowledge base is relatively simple. You must pass both courses at one time to pass the exam.

2. The primary accounting title examination is held once a year, and it is all registered online. Generally, the registration is in December each year, and the written test will be held in May of the following year. The 2021 Junior Accounting Examination Time National Unified Arrangement Table is as follows:

3. About the difficulty of the primary accounting exam. Referring to the passing rate of junior accounting in previous years, only about 20%, although the content of the primary accounting exam is relatively shallow and simple, there are many exam batches, and the computer-based test mode is implemented to randomly select questions, so the scope of the exam is very wide and the content is many. Therefore, when many candidates feel that they are not fully prepared and do not have a comprehensive grasp, they will directly give up the exam, and the national average examination rate is about 67%, which is also a factor that leads to the relatively low pass rate of junior accounting.

Subjects of the Junior Accounting Title Examination.

The 2021 National Junior Accounting Title Examination is divided into two stages (August 29 to September 4, September 9 to 10, 2021), and the examination subjects include "Primary Accounting Practice" and "Fundamentals of Economic Law".

Among them, the examination time of "Fundamentals of Economic Law" is 75 minutes, and the examination time of "Elementary Accounting Practice" is 105 minutes.

Those who take the primary qualification examination must pass two courses at one time in order to obtain the primary qualification certificate.

Question types for each subject of the junior accounting title.

There are four types of questions in the two subjects of the primary accounting examination, "Elementary Accounting Practice" and "Fundamentals of Economic Law", namely multiple-choice questions, multiple-choice questions, true/false questions, and open-ended multiple-choice questions, which account for the following points in the junior accountant examinations over the years

Characteristics of the examination of each subject of the junior accounting title.

The Elementary Accounting Practice exam is mainly about verbal memory and calculation, which is more difficult than the Fundamentals of Economic Law exam, which requires candidates to have various comprehensive abilities, and also lays the foundation for the study of Fundamentals of Economic Law.

"Fundamentals of Economic Law" is relatively not as difficult as "Elementary Accounting Practice", the content of the test center is strong, and most of the content needs to be understood and memorized by candidates, and the content of the textbook may change every year, so it is necessary to pay special attention to the content that changes in the textbook