坏坏的小幸福
A: helloB: HI this is my new friends in collegeC: nice to meet youA: I alsoB: let's talk about our college lifeA: that's A good idea. I'll say. College life and high school life is very different. High school life very nervous, and every day that we want to sleep early late, day in many lessons, examination, evening even try many at wanzi xi. But university life is veryFree, our daily lessons rarely, extra-curricular activities a lot.C: (TO A) my opinion is the same as yours. At high school every morning I was parents call rises, but went to college, all the time are controled by myself, although very freedom but also faces many test.B: (TO'll) yes, in college if a student can learn TO reasonable TO spend their time, then will her university life have positive effects. Many college students in university indulges in the network, games, novel, finally shortageNullify the school. We can't do that. In high school has teachers and parents urged in college, but we have to learn how to oversee itself. Oh, yes, I attended the university student union sc campaign, now is a communications director. University of racing and party are students organized, I took part in many such activities, such as featherMAO qiu game, cooking competition, etc.C: because I love painting, so I participated in the student union propaganda department's campaign. I took part in the basketball game, students held I felt of our class people very unity.A: you are all good positive ah. I didn't attend student association's campaign. But I in our class went on the monitor. We the class has 60 people, is the largest number of whole school classes. I attended school held a masquerade party, met a lot of love dance friends.C: (TO A) at the party TO know new boyfriend?A: (TO C) no, I am not going TO fall in love in university. I think in college was too soon to fall in love, but it is not safe.B: I don't think so, in university fall in love is so romantic thing, the university has not fallen in love is incomplete.C: it seems that different people have different views ah. I will read our dormitory, let us dormitory a six people, I was the first accommodation. At first I did not feel very comfortable, because everyone's life habits are different, so will inevitably a bitSmall friction. But along with a long time, everyone understand each other. In conclusion, our dormitory is united.A: I have the same experience. Our dormitory one night like call, even though her voice is very small, but still serious excuse me, during which time I sleep, but I again introverted, so embarrassed and she said.B: the lastA: I summon up courage to her and said, she also know oneself are wrong, then corrected.B: (TO A) have what problem should be bold TO speak out, after all, is TO stay in together four years.A: that's for sure. University exams are very different from others, we winter holiday the final exam is writing the thesis. I from online reprint.C: (TO A) you are very happy. We want to back many boring stuff. And my mathematics achievement is not very good, so I'm quite painful.A: there is no shortcut to learning mathematics, you need to keep practicing, then class must seriously listens, make notes. Have no problem must be timely ask the teacher.C: I see, thank you for your advice.A: don't mention it. I know we all major is accounting. I think in the big one time we ought to plan our future.B: yes, I've been planned for next semester, a freshman I will attend the accounting computerization training class, when I wanna get sophomore accountant from job seniority card. Junior year I want through primary accountant exam, my biggest aim is to become the certified public accountants.A: CPA it was hard.B: you're right. That's my dream, but I'll do my best. Now the employment pressure so big, if admitted to words, no need to worry about the money. But I must be at least as intermediate accountant.C: I just like what you think. Do you have any considering read a master.B: I think after graduation from work, I want to gain experience.A: my idea and you are same.C: it's noon, we find a restaurant for dinner.B: I'm hungry, then we go togetherA: ok. Let's go.找了好久哦，加点分把
shop移民Shero
A: HelloA：你好B: Hi, this is my new friend that I just met at the university that I went to.B：HI 这是我在大学里新交的朋友C: Very nice to meet you.C：很高兴见到你A: So do I.A：我也是B: Let's talk about our life at University.B：让我们来谈论一下我们的大学生活吧A: thats a good idea. I'll go first. Lives at University are really different compare to high school life. At High School you're always tightened up,(楼主这个地方错了吧？？应该是早起晚睡吧？我给你翻译了两种~~） we usually go to sleep very early and get up really late. We usually go to sleep very late and had to get up really early, there is heaps lessons during the day, millions of tests, we even had to do free study at night. But I feel so free at University, we don't have much lessons each day, lots activities beyond the lessons.A：这是个好主意。 我先来说吧。 大学生活和高中生活很不一样。高中生活很紧张，我们每天要早睡晚起，白天上很多的课，考很多试，晚上还要上晚自习。但是大学生活就很自由了，我们每天的课很少，课外活动很多。C: (To A) That's exactly what I was thinking. My mum and dad had to wake me up every morning when I'm at still in High School, but now in university, I can manage my own time, even though there is a lot freedom but I need to face the problems that life brings.C：（TO A） 我的看法和你的一样。上高中的时候我每天早晨都是被父母叫起来的，但是到了大学，一切时间都由自己支配，虽然很自由但是也面临着很多考验。B: (To Both) You are right, if you learnt how to manage you're own time at university then its going to effect and help you so much. A lot of students addict to the internet, games, novels and it usually turned out to be that they dropped out of school. We can do that. There is teachers and you're parents supervising you at high school, but now we got to learn to push our selfs forward. Oh, and, I joined in the competition of University Student Union Ministry of Communications, so now I'm a member of it. The competitions and parties at university are totally organized by the students them self. I also joined in some sports like, badminton games, cooking competition.et cetera.B：（TO BOTH) 是的，在大学里如果一个学生能够学会合理支配自己的时间，那么将对她的大学生活产生积极的影响。很多大学生在大学里沉溺于网络，游戏，小说，最后荒废了学业。我们不能那样。在高中里有老师和父母的督促，但是在大学里我们要学会自己监督自己。哦，对了，我参加了大学学生会通讯部的竞选，现在是一名通讯部干事。大学里的竞赛和舞会都是学生组织的，我参加了很多那样的活动，比如羽毛球比赛，厨艺比拼等等。C: I joined in the competition of the publicity department of the student union election because I like drawing. I also participated in a basket ball game that was held by the student union, our class feels like a big family and we encourage each other.C：因为我热爱画画，所以我参加了学生会宣传部的竞选。 我还参加了学生会举办的篮球赛，我感受到我们班的人非常团结。A: Wow!! Yous are great. I didn't join in the competition of the student union. But I am the class monitor in our class. We got 60(sixty) students in our class, and its the class that has the most students out of the entire school. I participated in a "make up"party that our school held, I made heaps of friends that are very enthusiasm at dancing.A：你们都好积极啊。我没有参加学生会的竞选。不过我在我们班里当上了班长。我们班有60个人，是全校人数最多的班级。我参加了学校举办的一个化妆舞会，认识了很多热爱舞蹈的朋友。C: ( To a) Did you met any new boyfriends at the party?C：（TO A） 在舞会上结识到新的男朋友了吗？A: ( To C) No, I wasn't planning to fall in love with anybody at university. I think its too early and unsafe.A：（TO C） 没有，我不打算在大学里谈恋爱。我觉得在大学里谈恋爱还太早了，而且很不安全。B: Well, I don't think so, fall in love with someone at university is such a romantic event, life without love in university is integrated.B：我可不这么认为，在大学里谈恋爱是多么浪漫的一件事情，没有恋爱的大学是不完整的。C: Looks like everyone has a different opinion. I'll tell you a little bit about my dorm, we've got six people in our dorm, and i'm the first one thats settled in there. I didn't really get use to it at the start because everyone has their own living style, so you just couldn't avoid to have a little argue with some one. But after a while you'll get to know each other. Briefly, everyone get along with each other pretty well.C：看来不同的人有不同的观点啊。我来说一下我们的宿舍吧，我们宿舍一共有6个人，我是第一次住宿的。刚开始我很不习惯，因为每个人的生活习惯各不相同，所以难免会有点小摩擦。但是相处时间长了，大家都互相理解了。总之，我们的宿舍很团结。A: I have the same experience as you. Theres a guy/girl who loves to call people at night time, even she doesn't talk that loud but its still really disturbing me, I never get enough sleep during that period of time, but I'm kind of very timid/shy to tell off.A:我也有同样的经历。我们宿舍有一个人晚上喜欢打电话，虽然她的说话声音很小，但是还是严重打扰了我，那段时间我每天睡眠不足，但是我又比较内向，所以不好意思和她说。B: So what happened at the end.B：最后怎么样了A: I got confident enough to tell her, and she realized that she's bothering me so she just stopped.A：我鼓起勇气向她说了，她也知道是自己不对，然后改正了。B: ( To A ) If you got problem you should say it out aloud, because think about you need to live with them for four years.B：（TO A）有什么问题应该大胆地说出来，毕竟是要在一起住四年的。A: You are right actually. The test in university are really different, final examination for the winter holiday is to right thesis. But we just transfer from the internet.A：说的也是。大学里的考试很与众不同，我们寒假的期末考试是写论文。我都是从网上转载的。C: ( To A ) You're so lucky. We had to recite a lot of boring stuff and math ability wasn't that good so I'm really struggling.C：（TO A）你真幸福。我们要背很多枯燥的东西。而且我的数学成绩不是很好，所以我挺痛苦的。A: There is no quick way or any easy way of learning math, you need to practice and practice, really need to focus at lesson time, write down the important stuff. If you don't understand something just ask the teacher.A：学习数学没有捷径，你需要不断地练习，然后上课一定要认真的听讲，做笔记。有不会的问题一定要及时的问老师。C: Alright I got it, thanks for your suggestions.C：我知道了，谢谢你的建议。A: Thats alright. I know that we're all studying accounting specialized subject. I think we should start making plans for our future at the first year of university.A：不用谢。我知道我们都是学会计专业的。我觉得在大一的时候我们就应该好好规划我们的未来。B: Yeah, I've already done mine, the next semester I'm going to the accountant training class, next year I'm going to get my accountant license. Then the year after I wish I could past the basic accountant test, my aim to be a real accountant.B：是的，我已经规划好了，大一下学期我要参加会计电算化培训班，大二的时候我要拿到会计从业资格证。大三的时候我要通过初级会计师考试，我的最大目标是要当上注册会计师。A: To register accountant is really hard.A：注册会计师很难考。B: You are right. But thats my goal and I will fight for it! Right now there is a lot pressure of obtain employment, If I made it then I wouldn't worry about my future anymore. But I need to at least to be a middle accountant.B：你说的没错。那是我的梦想，不过我会努力的。如今的就业压力那么大，如果考上的话，就不用愁着赚钱了。不过我至少要当上中级会计师。C: We both thought the same. Have you guys ever thought about to read to master deree candidate.C：我和你想的一样。你们有没有考虑到读硕士。B: I just wanna to to work after I finish University, I want to get some experience.B：我想毕业后就工作，我想积累经验。A: That's what I was thinking.A：我的想法和你一样。C: woo~Its lunch time already, do yous wanna eat something?C：现在是中午了，我们找一家餐馆吃饭吧。B: I am starving, come on, we'll go together.B：我也饿了，那我们一起去吧A: Alright, let's go.A：好的，我们走吧。终于翻译玩了，花了我3个小时，全都是我一个字母一个字母码出来的~~希望对你有用~(*^__^*) 嘻嘻
爱妃朕累了
A: HelloB: HI This is my friend in college SGXC: Nice to meet youA: I am alsoB: Let's talk about it to our college lifeA: This is a good idea. I first instance. College and high school life is very different. High school life is very nervous, we want to go to bed early every evening to the day on a lot of lessons, test a lot of tests, but also on the study night. But university life is veryFree, very little in our daily classes, a lot of extra-curricular activities.C: (TO A) my views and your the same. High school every morning when I called up by their parents, but to the university, all the time by their own disposal, though very liberal but also many challenges faced.B: (TO BOTH) Yes, in college students can learn if a reasonable control over their own time, then she will have a positive impact on university life. Many college students indulge in the university network, games, novels, the last wildWaste their studies. We can not do. There are teachers in high school and urged parents, but in college we have to learn to monitor themselves. Oh, yes, I attended the University Student Union Ministry of Communications of the campaign, now a Communications Officer. University students contests and dances are organized, I attended a lot of that kind of activities, such as featherHair ball games, cooking, etc. Competition.C: Because I love drawing, so I took part in the publicity department of the student union election. I also participated in the Student Union organized the basketball game, I feel our class are very united.A: You have a good positive ah. I did not participate in the student union election. In our class, but I became a squad leader. Our class has 60 people, is the largest number of school classes. Organized by the school I attended a costume party, met a lot of love for dancing friends.C: (TO A) met at the ball to a new boyfriend?A: (TO C) No, I do not intend to fall in love in college. I feel love in college too early, and very safe.B: I do not think so, in college, how romantic love is one thing, there is no love of the University is not complete.C: It seems different people have different points of view ah. Me, look at our hostel bar, a total of 6 people in our dormitory, I was the first time to stay. At first I was not used, because each person's living habits are different, so inevitably someSmall friction. But live a long time, we all understand each other. In short, our hostel is unity.A: I have the same experience. Our hostel at night like a man to call, although her voice sounds small, but still seriously disturb me, every time I sleep, but I was more introverted, so embarrassed and she said.B: how about the lastA: I have the courage to say to her, and she does not know himself, and then corrected.B: (TO A) What is the problem should make bold to say, after all, is to live together for four years.A: to say too. University examinations are different, our winter vacation to write the final exam papers. I are reproduced from the Internet.C: (TO A) You're happy. We want to back a lot of boring things. And I'm not very good in math, so I very painful.A: There is no shortcut to learn math, you just need to practice, then school must carefully listen and take notes. There is not the problem must be timely to ask the teacher.C: I know, thank you for your advice.A: You're welcome. I know we are all learning the accounting profession. I think freshman year we should be to plan for our future.B: Yes, I have planned, and I want the semester to participate in a large computerized accounting course, sophomore year when I want to get the qualification certificate. Junior accountant when I want to test through the primary, my biggest goal is to become Certified Public Accountant.A: CPA is difficult to test.B: You're right. That is my dream, but I will try hard. Today's employment pressure so great, and if admitted, then do not have to worry with making money. But I at least want to be on the intermediate accountant.C: I, like you think. You have not considered the Master.B: I would like to work after graduating, I want to gain experience.A: I think like you.C: It is noon, and we find a restaurant to eat it.B: I'm hungry too, that we go togetherA: Yes, let's go.
joannekaka
2008年《初级会计实务》考试试题及答案解析（完整版）一、单项选择题（本类题共20小题，每小题1分，共20分。每小题备选答案中，只有一个符合题意的正确答案。请将选定的答案，按答题卡要求，用2B铅笔填涂答题卡中题号1至20信息点。多选、错选、不选均不得分）1.某企业某月销售商品发生商业折扣20万元、现金折扣15万元、销售折让25万元。该企业上述业务计入当月财务费用的金额为（ ）万元。A.15 B.20C.35 D.45参考答案：A答案解析：本题目考核了商业折扣、现金折扣、销售折让的处理，三者中只有现金折扣在财务费用科目中体现，因此答案应该选择A。【点评】这道题目是一道综合性的考试题目，出得非常巧妙，即考核了学员对三个知识点处理的方法，又考到了核算时使用的会计科目，这一分不难拿。2.甲股份有限公司委托乙证券公司发行普通股，股票面值总额4 000万元，发行总额16 000万元，发行费按发行总额的2%计算（不考虑其他因素），股票发行净收入全部收到。甲股份有限公司该笔业务记入“资本公积”科目的金额为（ ）万元。A.4 000 B.11 680C.11 760 D.12 000参考答案：B答案解析：计算过程16000-4000-16000×2%=11680。【点评】这道题目是一道比较简单的题目，考核的是第四章所有者权益中发行股票的相关知识点，只要认真计算，题目不难。【提示】本题目与初级会计实务《应试指南》P114中的单项选择题14类似，网校最后模拟试题四中的单选题5也考核了这个知识点。做过的学员这一分必拿。3.下列各项中，属于会计基本职能的是（ ）。A.会计预算与考核 B.会计预测与决策C.会计分析与评价 D会计核算与监督参考答案：D答案解析：基本职能就两个，一个是会计核算，一个是会计监督。【点评】本题目是一道送分的题目，应该稳拿。【提示】这道题目在网校的杨闻萍老师讲义、应试指南等上都有相关的内容。4.企业转销无法支付的应付账款时，应将该应付账款账面余额计入（ ）。A.资本公积 B.营业外收入C.其他业务收入 D.其他应付款参考答案：B答案解析：应付账款无法收回计入营业外收入。【点评】本题目是一道直接考核知识点的题目，如果学员熟悉相关的内容的话，可以直接得到结论。【提示】这道题目在应试指南P101中判断题16考到了相同的知识点。5.2007年8月1日，某企业开始研究开发一项新技术，当月共发生研发支出800万元，其中，费用化的金额650万元，符合资本化条件的金额150万元。8月末，研发活动尚未完成。该企业2007年8月应计入当期利润总额的研发支出为（ ）万元。A.0 B.150C.650 D.800参考答案：C答案解析：只有费用化部分在当期计入管理费用科目中，才会影响当期利润总额。【点评】本题目有一定难度，如果对无形资产研发支出的核算不熟悉的话，这道题目有可能拿不到分值，需要学员在学习无形资产这一节时全面把握。【提示】这道题目在网校杨闻萍老师的讲义中反复强调了该知识点。6.下列各项中，不属于原始凭证基本内容的是（ ）。A.填制的日期 B.经济业务的内容C.接受单位的名称 D.经济业务的记账方向参考答案：D答案解析：经济业务的记账方向是记账凭证的基本内容。【点评】本题目是一道比较典型的针对理论的知识点考核，这道题目需要学员平时学习时有一定的记忆。【提示】本题目与普通班模拟试题五的多项选择题13题完全相同，简直就是原题，这一分应该拿到。7.某企业只生产和销售甲产品，2007年4月1日期初在产品成本3.5万元。4月份发生如下费用：领用材料6万元，生产工人工资2万元，制造费用1万元，行政管理部门物料消耗1.5万元，专设销售机构固定资产折旧费0.8万元。月末在产品成本3万元。该企业4月份完工甲产品的生产成本为（ ）万元。A.9 B.9.5C.8.3 D.11.8参考答案： B答案解析：〔3.5+（6+2+1）-3〕＝9.5（万元）【点评】本题目是一道计算性质的题目，是针对第七章制造费用相关知识点的考核。【提示】在模拟试题四里面的单选2与本题目基本上是一致的，除了数据变化了一下，做过模拟试题的学员这一分不该丢。8.2007年1月5日，甲公司以银行存款1 200万元取得对乙公司的长期股权投资，所持有的股份占乙公司有表决权股份的5%，另支付相关税费5万元。甲公司对乙公司不具有共同控制或重大影响，且该长期股权投资在活跃市场中没有报价、公允价值不能可靠计量。甲公司采用成本法核算该长期股权投资。2007年3月10日，乙公司宣告发放2006年度现金股利共200万元。假设不考虑其他因素，甲公司2007年3月末该项长期股权投资的账面余额为（ ）万元。A.1 000 B.1 195C.1 200 D.1 205参考答案： B答案解析：1205－200×5％＝1195（万元）【点评】长期股权投资的成本法是第二章考核的重点，在老师的课程中已经反复强调，并且在最后的语音交流中也提到了相关的知识点，学员应该有所准备。【提示】这道题目在普通班的单项选择题10和计算题3都涉及到了，看来这个知识点是多么的重要，在网校的同一套模拟试题出现了两次，这就已经提示给学员了这个知识点是多么的重要，那么学个知识点的考核分值一定得拿到。9.某商场采用售价金额核算法对库存商品进行核算。本月月初库存商品进价成本总额30万元，售价总额46万元；本月购进商品进价成本总额40万元，售价总额54万元；本月销售商品售价总额80万元。假设不考虑相关税费，该商场本月销售商品的实际成本为（ ）万元。A.46 B.56C.70 D.80参考答案： B答案解析：商品进销差价率＝〔（46－30）＋（54－40）〕/（46＋54）＝30％；销售商品应该结转的实际成本＝80×（1－30％）＝56（万元）【点评】本题目是针对售价金额核算方法的计算，只要认真计算，此题目答案不难得到。10.下列各项中，应计入其他业务成本的是（ ）。A.库存商品盘亏净损失 B.经营租出固定资产折旧C.向灾区捐赠的商品成本 D.火灾导致原材料毁损净损失参考答案： B答案解析：A库存商品盘亏损失，对于入库的残料价值计入到原材料，应由保险公司和过失人赔款计入其他应收款，扣除了残料价值和应由保险公司、过失人赔款后的净损失，属于一般经营损失的部分，计入管理费用，非正常损失的部分计入到营业外支出； CD都是应该计入到营业外支出。【点评】本题目是第五章内容的一个考核，从全书的核算来看，必须熟悉才能快速的得到答案。【提示】网校的初级会计实务《应试指南》第五章多选题30与这道题目非常一致，只要做过的学员肯定都能得分。11.一般纳税人委托其他单位加工材料收回后直接对外销售的，其发生的下列支出中，不应计入委托加工材料成本的是（ ）。A.发出材料的实际成本 B.支付给受托方的加工费C.支付给受托方的增值税 D.受托方代收代缴的消费税参考答案： C【点评】本题目是委托加工物资消费税的相关核算知识点的考核，初级会计实务年年都会考核这个知识点，不是直接出售就是收回后继续加工，老师在课程中已经反复强调，这一分不该丢。【提示】网校模拟试题四的多选1与这道题目相同，啥都不说了，做过模拟试题的学员这分就算白给了。12.某企业本月生产A产品耗用机器工时120小时，生产B产品耗用机器工时180小时。本月发生车间管理人员工资3万元，产品生产人员工资30万元。该企业按机器工时比例分配制造费用。假设不考虑其他因素，本月B产品应分配的制造费用为（ ）万元。A.1.2 B.1.32C.1.8 D.1.98参考答案： C答案解析：3/（120＋180）×180＝1.8（万元）【点评】制造费用分配方法中这种方法最为常见，同时也最为简单。在杨闻萍老师最后的语音交流及对第四套模拟试题的讲解中特别强调了制造费用的分配方法，当时听过的学员不会错过这一知识点的复习。【提示】网校初级会计实务《应试指南》第七章单选6除了数据不同外，其他的问法都一样，细心计算，得到一分。13.某企业转让一项专利权，与此有关的资料如下：该专利权的账面余额50万元，已摊销20万元，计提资产减值准备5万元，取得转让价款28万元，应交营业税1.4万元。假设不考虑其他因素，该企业应确认的转让无形资产净收益为（ ）万元。A.—2 B.1.6C.3 D.8参考答案：B答案解析：28－1.4－（50－20－5）＝1.6（万元）【提示】本题目就是模拟试题四单选20的一个翻版，把数据换换，这应该难不倒学员，而且在普通班模拟试题五计算题6业务（2）也是反复出了此考点的题目，做过的学员这道题目又能进账一分了。14.企业采用支付手续费方式委托代销商品，委托方确认商品销售收入的时间是（ ）。A.签订代销协议时 B.发出商品时C.收到代销清单时 D.收到代销款时参考答案： C【点评】本题目是平时学习时反复能够看到的知识点考核题目，不多说了，比较容易。【提示】本题目简直就是模拟试题四单选7，就是原题啊，做过的学员得一分。15.企业作为福利为高管人员配备汽车。计提这些汽车折旧时，应编制的会计分录是（ ）。A.借记“累计折旧”科目，贷记“固定资产”科目B.借记“管理费用”科目，贷记“固定资产”科目C.借记“管理费用”科目，贷记“应付职工薪酬”科目；同时借记“应付职工薪酬”科目，贷记“累计折旧”科目D.借记“管理费用”科目，贷记“固定资产”科目；同时借记“应付职工薪酬”科目，贷记“累计折旧”科目参考答案：C【点评】本题目是应付职工薪酬知识点的考核。【提示】实验班模拟试题五的计算题五与本题目考核的知识点相同，而且考试比模拟试题那道题目还要简单，学员不应该丢分。16.某企业采用先进先出法计算发出甲材料的成本，2007年2月1日，结存甲材料200公斤，每公斤实际成本100元；2月10日购入甲材料公斤，每公斤实际成本110元；2月15日发出甲材料400公斤。2月末，库存甲材料的实际成本为（ ）元。A.10 000 B.10 500C.10 600 D.11 000参考答案：D答案解析：剩余的原材料的数量＝300－（400－200）＝100（公斤），剩余的都是2月10日购入的原材料，所以月末原材料的实际成本100×110＝11000（元）【点评】存货发出方法是历年必考的题目，此知识点的重要性不言而喻。【提示】本题目在初级会计实务《应试指南》第二章计算题三出了同样的题目，应试指南对考试的通过帮助非常大。17.某企业为增值税小规模纳税人，本月购入甲材料2 060公斤，每公斤单价（含增值税）50元，另外支付运杂费3 500元，运输途中发生合理损耗60公斤，入库前发生挑选整理费用620元。该批材料入库的实际单位成本为每公斤（ ）元。A.50 B.51.81C.52 D.53.56参考答案：D答案解析：（2060×50＋3500＋620）/（2060－60）＝53.56（元/公斤）【点评】本题目是存货入账价值的考核，针对于合理损耗部分及增值税部分要特别小心。【提示】本题目是实验班模拟试题五多选5和《应试指南》P62页单选37都共同考核的内容，特别是实验班模拟试题五，除了数据不同，其他的考核方式均相同。18.下列各项中，不应计入销售费用的是（ ）。A.已售商品预计保修费用B.为推广新产品而发生的广告费用C.随同商品出售且单独计价的包装物成本D.随同商品出售而不单独计价的包装物成本参考答案：C答案解析：选项C应该计入到其他业务成本。【提示】本题目与实验班模拟试题五多选9题目相同。19.某企业年初所有者权益160万元，本年度实现净利润300万元，以资本公积转增资本50万元，提取盈余公积30万元，向投资者分配现金股利20万元。假设不考虑其他因素，该企业年末所有者权益为（ ）万元。A.360 B.410C.440 D.460参考答案：C答案解析： 160＋300－20＝440（万元）【提示】本题目与普通班模拟试题五单选6和模拟试题四多选7考核内容相同。20.某企业于2007年7月1日按面值发行5年期、到期一次还本付息的公司债券，该债券面值总额8 000万元，票面年利率为4%，自发行日起计息。假定票面利率与实际利率一致，不考虑相关税费，2008年12月31日该应付债券的账面余额为（ ）万元。A.8 000 B.8 160C.8 320 D.8 480参考答案：D答案解析： 800＋8000×4％×1.5＝8480（万元）【提示】这道题目就是全真六套模拟试题六中单选10的翻版，数据改了一下，并且在实验班模拟试题五的多选9和该套题目的计算题第二题都涉及到这一知识点，在同一章中涉及到了相同的知识点两次，足以证明这个点的重要性，同时模拟试题的价值也是相当高啊。二、多项选择题（本类题共15小题，每小题目2分，共30分。每小题目备选答案中，有两个或两个以上符合题意的正确答案。请将选定的答案，按答题卡要求，用2B铅填涂答题卡题号21至35信息点。多选、少选、错选、不选均不得分）21．下列各项中，不会引起留存收益变动的有（ ）。A．盈余公积补亏 B．计提法定盈余公积C．盈余公积转增资本 D．计提任意盈余公积参考答案： ABD答案解析：选项C会使留存收益减少的。【提示】模拟试题四判断题3及普通班模拟试题五单选题14、多选7都涉及到了这个知识点，问法都是相同的，2分进账。22．下无各项中，不应计入管理费用的有（ ）。A．总部办公楼折旧 B．生产设备改良支出C．经营租出专用设备的修理费 D．专设销售机构房屋的修理费参考答案： BCD答案解析：选项B应该计入在建工程；选项C应该计入其他业务成本；选项C应该计入到销售费用。【提示】模拟试题四多选五及实验班模拟试题五的多选九与本题目问法及选项相同，这两分容易啊。23．下列各项中，属于企业在确定生产成本在完工产品与在产品之间的分配方法时，应考虑的具体条件有（ ）。A．在产品数量的多少 B．定额管理基础的好坏C．各项成本比重的大小 D．各月在产品数量变化的大小参考答案： ABCD答案解析：参考2008年教材267页。【点评】啥都不说了，教材中的原话。【提示】全真六套模拟试题第二套判断题45题出了相同的知识点。24．下列各项中，能引起资产与负债同减的有（ ）。A．支付现金股利 B．取得短期借款C．盈余公积补亏 D．以现金支付职工工资参考答案： AD【点评】会计等式的一种考核方式。【提示】普通班模拟试题五多选10、12都涉及到了该知识点的考核。25．下列各项中，应计入营业外支出的有（ ）。A．无形资产处置损失 B．存货自然灾害损失C．固定资产清理损失 D．长期股权投资处置损失参考答案： ABC答案解析：选项D应该计入到投资收益。【提示】《应试指南》第五章单选61题及第五章单选第5题问法相同，选项基本上是相同的。26．编制银行存款余额调节表时，下列未达账项中，会导致企业银行存款日记账的账面余额小于银行对账单余额的有（ ）。A．企业开出支票，银行尚未支付B．企业送存支票，银行尚未入账C．银行代收款项，企业尚未接到收款通知D．银行代收款项，企业尚未接到付款通知参考答案： AC答案解析：选项BD是银行存款日记账的账面余额大于银行对账单的余额的情形。【点评】这道题目可以说是练习了上千次了，不管是讲义、考试中心的模拟试题、练习中心的练习题都反复练习过。【提示】与考题可以说是一样的就是模拟试题四多选3、多选11及全真六套模拟试题三中的单选10。27．下列资产减值准备中，在符合相关条件时可以转回的有（ ）。A．坏账准备 B．存货跌价准备C．无形资产减值准备 D．固定资产减值准备参考答案： AB答案解析：固定资产和无形资产的减值准备是不可以转回的。28．下列各项中，应作为现金流量表中经营活动产生的现金流量的有（ ）。A．销售商品收到的现金 B．取得短期借款收到的现金C．采购原材料支付的增值税 D．取得长期股权投资支付的手续费参考答案： AC答案解析：选项B是筹资活动的现金流量；选项D是投资活动的现金流量。【提示】全真六套模拟试题第四套多选11及普通班第四套多选14均考了相同的知识点，特别是应试指南的题目与本题目可以说是相同的。29．下列各项中，影响企业营业利润的有（ ）。A．处置无形资产净收益 B．出租包装物取得的收入C．接受公益性捐赠利得 D．经营租出固定资产的折旧额参考答案： BD答案解析：选项AC应该计入到营业外收入，其不影响营业利润，但是影响利润总额的金额。【提示】普通班模拟试题五多选3及《应试指南》第五章多选19有与考试题目相同的题目。30．下列各项中，能引起权益法核算的长期股权投资账面价值发生变动的有（ ）。A．被投资单位实现净利润B．被投资单位宣告发放股票股利C．被投资单位宣告发放现金股利D．被投资单位除净损益外的其他所有者权益变动参考答案： ACD答案解析：选项B，此时投资方是不用做账务处理的。【提示】本题目实验班模拟试题五多选3出了相似的题目。31．下列各项工作中，应通过“其他应付款”科目核算的有（ ）。A．应付的租入包装物租金 B．应付的社会保险费C．应付的客户存入保证金 D．应付的经营租入固定资产租金参考答案： ACD答案解析：选项B应该通过应付职工薪酬核算的。【提示】本题目与全真六套模拟试题多选6及《应试指南》第三章多选18考了相同的知识点，而且问法和个别选项几乎相同。32．下列各项中，不应确认为财务费用的有（ ）。A．企业筹建期间的借款费用 B．资本化的借款利息支出C．销售商品发生的商业折扣 D．支付的银行承兑汇票手续费参考答案： ABC答案解析：选项A应该计入到管理费用或在建工程；选项B应该计入在建工程；选项C确认收入的金额时直接扣除，不做账务处理。【提示】《应试指南》第五章多选8与本题目出得相同。
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