Guangdong_ the second half of fiscal 2008 based on forensic accounting basis Zhenti Guangdong by fdjerue7eeu

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									Guangdong, the second half of fiscal 2008, Card "Basic Accounting" Zhenti
Guangdong base

  basis of accounting in Guangdong in the second half
  008 in the second half of Guangdong Province, accounting expertise accounting
qualification examination
  "Basic Accounting" Paper 1, fill in the blank (the correct answer for each question
fill in the blank, empty 1 point for each, a total of 10 points)
, the basic premise of accounting, including accounting entity ,________________,
Accounting period and four ________________ .
, Profit is equal to the difference between _________________ and
_________________.
, Claims to receive payment of ________________, enterprise debt refers to the past
transactions, matters of business formation and other assets, or services need to be
paid __________________。
, Accounts are set up under the ____________________ has some elements of
___________________, to reflect changes in accounting changes and the results of
the carrier.
, Only through __________________ of original documents to the preparation of
accounting documents and registration as the basis for books.
, Balance sheet liabilities and owner's equity class project classes generally follow the
order of __________________________.

  second, single-choice (to be the only one of the following questions the right answer
to meet the meaning of problems with capital letters fill in the brackets. Meixiao Ti 1
min, a total of 10 points. Not to choose error election or selection, the small problem
not score)
, () is the result of past transactions, to form an enterprise owned or controlled by the
resource, the resource is expected to bring benefits, economic benefits.
  Assets,
  Liabilities
  Ownership interest
  Income
, Total assets of a company is 300 million and liabilities of one million yuan in bank
deposits used to repay debt after 500 thousand yuan, and another bank purchase of
fixed assets of 1 million yuan deposits, the total amount of current assets ().
  250 万元
  150 万元
  200 万元
  300 万元
, Following are the subjects of liabilities is ().
  Prepayments
  Advance receivables
  Prepaid expenses,
  Accumulated depreciation
, Debit and credit accounting, the T-account to the left of ().
  Increase in column
  Reduce column
  Debit
  Credit
, An economic business accounting entries to:
  by: Capital Surplus 50000
  Loan: Paid Capital 50000
  recorded in the minutes that ().
  An asset to reduce 50,000 yuan, an increase of 50,000 yuan project owner's equity
  An increase of 50,000 yuan project owner's equity, the other owner of the rights and
interests of the project to reduce 50,000 yuan
  An asset increase of 50 thousand yuan, a Project owner's equity increased 50
thousand yuan
  an increase of 50,000 yuan project owner's equity, the other owner's equity projects
to increase 50,000 yuan
, "material expenses matrix" is a ().
  A certificate
  Cumulative evidence
  Original document matrix
  Double certificate
, () Is enabled before the sequence number in order to compile a number of account
page fixed bound the books.
  Ledger
  And a breakdown of
  Set the account
  Loose-leaf account
, Certificate accounts in the aggregate accounting procedures, the accounting vouchers
and accounting books of the settings and accounts processing documents basically the
same, but another set ().
  Original document matrix
  Accounting certificate summary
  Journal ledger
  Summary accounting certificate
, Business property inventory, the property to be processed according to filling in
overage, shortage of accounting The original certificate is evidence ().
  Material goods storage lists
  Material goods Chuku Dan
  Inventory lists
  Real deposit account deposit comparison table
  0, following an error is expressed in ().
  Semi-annual, quarterly and monthly financial accounting reports usually refer only
to the accounting statements
  Quarterly, and monthly accounting statements should at least include the balance
sheet and income statement
  Accounting statements, including balance sheet, income statement, cash flow table
and its associated schedule
  corporate financial accounting report is divided into annual, semi-annual, quarterly
and monthly financial reports
  3, multiple-choice questions (Paper two or more correct answers , please select the
answer to fill in with capital letters in parentheses. Meixiao Ti 1.5, a total of 12 points.
multiple choice, less selection, their choices are not wrong score)
, accounting basic functions of ( ).
  Accounting Oversight
  Accounting
  Accounting decisions
  Accounting forecast
, Accounting details, including ().
  Funds and securities of the receipt and payment of
  Property of the collection and payment, increase or decrease and the use of
  Claims, liabilities and settlement of
  Capital increase or decrease in
, Should have credited ().
  Assets to reduce
  Liabilities increased
  Income increased
  Cost increases
, Original documents according to fill out different methods can be divided into ().
  A certificate
  Cumulative evidence
  Summary of the original documents (or summary of original documents)
  Payment certificate
, With a dash more error correction Fa ().
  Application red crossed, and wrong numbers all written off
  Blue ink in the wrong number written on the top right figure
  Red pen to write down the error number at the top right figure
  By the corrections officers Corrections Department in the seal to take responsibility
, accounting documents relating to accounts of processing Summary statement right
there ().
  Reducing the workload of registered general ledger
  Easy to understand account the correspondence between
  Not conducive to the daily accounting division
  Mainly applicable to larger, more economic business units
, type the following expression for the property inventory error is ().
  Comprehensive inventory of the main targets are more mobile and likely to cause a
shortage of property, loss of valuable property or material
  Irregular inventory is usually partial inventory
  Full inventory with inventory of a wide range of contents, a long time involved in
personnel, work load and other characteristics of
  comprehensive inventory usually the end of quarter, end of the year for
, inventory accounting records destruction is the destruction of records and accounting
files for approval documents should cover ().
  Accounting file name, volume number, volume number
  Beginning and ending the year and file number
  Shall maintain the period
  Has custody of the period

  4 to determine title (in brackets on the within the play "?", wrong fight "?", Mei
Xiaoti 1 min, a total of 10 points. do not answer, no points is not wrong answer
points)
, all specific units to the economic activities in monetary terms, accounting and
supervision of all the content, or accounting object. ()
, Use the computer for accounting, its software and the accounting vouchers, account
books, financial and accounting reports and other accounting information must also
comply with the unified accounting system. ()
, Design of accounting should follow the principle of relevance, is set in units of
accounting courses should be consistent with their own characteristics, to meet the
practical needs of units. ()
, Any debit or credit registration only, no corresponding record credit or debit, or
credit equivalent amount is not recorded, the accounting records are wrong. ()
, For each financial services, general ledger account and credited to the account
details should be the same period. ()
, With the cumulative evidence of the original certificate can reduce the number and
frequency of billing. ()
, Registration books must be blue, black ink, not use ball-point pen or pencil. ()
, Registration of all subsidiary ledger is based on original documents, gather evidence
and other original documents and accounting conducted. ()
, Cash and bank deposits are money funds, inventory is the same. ()
  0, the unit destroyed by the archives department of accounting records to complete
on their own. ()
  five short answer questions (4 marks the first small, second-trivial 6 points, 10
points)
, Brief accounts and accounting and differences between subjects.
, Fill in the original certificate What are the requirements to be met?

  6, computing and business issues (48 points)
, HTC enterprise took place in July 2008 some economic business general ledger as
follows:
  debit credit debit cash bank credit debit raw credit
  ② 12000
 ①   600000
 ②   12000
 ④   200000
 ⑥   200000

 ⑤ 120000

 debit accounts payable credit borrowers to meet profit credit borrowers long-term
loan lenders
 ③ 500000
 ④ 200000

 ⑤ 120000


 ⑦ 160000


 ③ 500000

 borrower to meet debt credit debit paid-in capital credit debit reserve credit
 ⑧ 400000




 ⑥   200000
 ①   600000
 ⑧   400000
 ⑨   140000

 ⑦ 160000
 ⑨ 140000

 requirement:
 (1) Based on the above general ledger account registration information, a brief
description with the text content of the corresponding economic business and prepare
the appropriate accounting entries. (The trivial 9 points)
 business ①
 Economy Business:
 accounting entries:
 business ②
 Economy Business:
 accounting entries :
 business ③
 Economy Business:
 accounting entries:
 business ④
 Economy Business:
 accounting entries:
 Business ⑤
 Economy Business:
 accounting entries:
 business ⑥
 Economy Business:
 accounting entries:
 business economy ⑦
 Business:
 accounting entries:
 business ⑧
 Economic Business:
 accounting entries:
 business ⑨
 Economic Business:
 accounting entries:
 (2) Based on the above general ledger reflected in economic operations, the
preparation of "the current period amount Shisuanpingheng table." (This small 5
marks)
 current period amount Shisuanpingheng table
 008 years on July 31 of accounts current period amount of debit credit cash ②
12000
 bank deposit () ② 12000 ④ 200000 ⑥ 200000
 raw material ⑤ 120000
 payables ③ 500000 ;()()
 to meet the profit ()
 long-term borrowings ()
 bonds payable ()
 paid-up capital () ① 600000 ⑧ 400000 ⑨ 140000
 reserve ⑦ 160000; ()
 Total () () 2, Huaxing factory March 1, 2008 to March 30 business bank deposit
account book records and bank issued April 5 March against the bill as follows:
 (1) bank deposit account book records:
 bank deposits journal in 2008

 certificate numbers
% D% other A Subject Summary
 income (debit) to pay the amount of
 (credit) balance the amount of
 day of balance of angular points per hundred thousands of dollars thousands of
hundred thousands of corner points 100 000 10 yuan angle points 31


 commitment Previous 112000001
 slightly

 payment of loans 187000093300005


 deposit payment 3510000128400008

 slightly
 paid taxes 8000001204000011


 to recover the debt 26800001472000014


 cash 5000001422000019


 pay the purchase price 12900001293000023


 payment of insurance 9000001203000026


 deposit payment 12800001331000029


 recovery arrears 30000013610000 (2) bank statement records: China Industrial and
Commercial Bank of China Guangzhou Branch () on the bill
 008 years Name: Huaxing factory section X page ID :5267-4468-0511
% D date % A transaction number

 page operation No.
 check by (to) party
 loans (received) the balance of party
%D?




1
4
0
6
7
0
(slightly)
(slightly)
(slightly)
(slightly)
(slightly)
(slightly)
(slightly)
(slightly)
(slightly)
(slightly)
(slightly)
(slightly)
(slightly)
(slightly)
(slightly)
(slightly)
(slightly)
(slightly)
(slightly)
(slightly)


8700

000
 000
 2000


 600


 5100

 6800


  2800
  4000
  12000
  3300
  28400
  20400
  47200
  42200
  30200
  43000
  57000
  53400 requirements: (1) the preparation of Huaxing factory in March bank balance
reconciliation. (The trivial 10)
  bank balance reconciliations
  008 years on March 30 Item Amount Item Amount
  bank deposit account balances (1)
  bank statement balance (6 )
  plus: Enterprise Bank has received funds not received (2)
  plus: Enterprise Bank of uncollected funds received (7) Less: Bank paid the
outstanding amounts of business (3) (4) Less: Company paid the outstanding amounts
of bank (8) (9)
, after adjusting deposit balance (5)
, after adjusting deposit balance (10) in the preparation of bank balance sheet
adjustment process, if the adjusted bank deposits on account with the bank statement
balance is still not equal, resulting in what the reasons for this situation? (2 points in
this small title)
, A company June 30, 2008 during account card checking, we found the following of a
few business records have errors.
  request: Please first point out that the fault of each business account should be
correct way, and then how to correct (with the preparation of correct entries please
write correct entries). (The title a total of 12 points)
  (1) 2 days, to open the check in cash to pay 300 yuan compensation unit of the A
section. The original preparation of accounting entries are as follows:
  through: Other receivables 300
  Loan: Cash 300
  should be used more Fa:
  correction:
  (2) 9 to 12 thousand yuan of bank deposits to buy a machine equipment. Accounting
certificate is correct, the amount fixed by mistake when posting board for the 21000.
  should be used more Fa:
  correction:
  (3) 12 days, the general consumption of plant material Consuming 290 yuan. Fill in
the account of the original certificate as follows:
  by: Manufacturing cost 920
  Loan: 920
  raw materials should be used more Fa:
  correction:
  (4) 20 Japan purchased 10 tons of a material, unit price 5600 yuan, paid, without
regard to VAT, materials already in storage. The original accounting documents filled
in as follows:
  by: raw 5600
  loan-to: Accounts Payable 5600
  should be used more Fa:
  correction:
  (5) 30 Consuming materials production workshop production of a number of
products, production, namely, 25,000 yuan, the original accounting documents filled
in as follows:
  by: Overhead 25000
  Loan: raw 25000
  should be used more Fa:
  correction:
, please according to the following relevant accounting information, Calculation of
Jianghai the company in October 2008 in the income statement, "operating profit",
"gross profit", "income tax (or income tax expense) "" net "total of four projects in
the" Month number "and" cumulative "column amount. (The title a total of 10 points)
  profit and loss account in October class occurred from January to September
accumulative amount of the amount of main business revenue Main

 business costs Main business taxes and surcharges
 Other operating income
 Other operating expenses

 management fee finance charge

 operating expenses Investment income
 operating income
% D operating expenses % A income tax expense 600000
 00000
 0000
 0000
 5000
 000
 000
 690
 6800
 3500
 900
 5% 002055
 574000
 45000
 00000
 50000
 33000
 00000
 05000
 500000

 50000
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