上海市二九上半會(huì)計(jì)基礎(chǔ)真題

1、dstardizationofsafetyproductionstrivetoachieve“intrinsicallysafe“.Nihpitsafetysectionisaunitofsecurityofficersresponsiblefminesafetydutiessupervisetheimplementationofthefollowuptoimplementationofthesystemprosecution.Part

2、Imanagementsystems...Youcanusebrazierswhen23metersfromthegroundputthefireoutbefethewkconfirmthenofirebefetheycanleaveHighway11nonstaffinthemarginwithin50mradiusoftheexcavationwkwkingwithin6metresoftheedgestayundertheumbr

3、ellaheading12blastingintothepitpersonnelmustfollowtheshootingguardscommhidetosafety13nonminingvehicles(includingbicyclesanimaldrawnvehiclemotvehiclesetc)willbebannedfromenteringthepitsotherproductionareaonpainofheavyfine

4、sresultinginaccidentstobeinvestigatedfresponsibility14shootingthefollowingmechanicalsafetydistancesasfollows:categynamemechanicalcannonsshallowholespopshootingexposedblastingunits:metersdiggingmachinerigcargunpowderother

5、equipmentpitequipmentespeciallyanelectricalswitchavarietyofsafetydevicesinadditiontospecifyingtheuseofresponsiblepersonnelbananytouchingofotherpersonnel16foundthatpowerlinescablesbreakinggroundbefewithoutertainingwhether

6、thegedprohibitsanyonefromtouchingshouldleave5metersawayimmediatelynotifythepersonchecking17withouttheleadershipsconsentarenotallowedtotakethestrippedtruckswatertankersoiltankersasaresultofthecau上海市二上海市二00九年（上半年）會(huì)計(jì)從業(yè)資格統(tǒng)一考

7、試《會(huì)計(jì)基礎(chǔ)》試題九年（上半年）會(huì)計(jì)從業(yè)資格統(tǒng)一考試《會(huì)計(jì)基礎(chǔ)》試題一單項(xiàng)選擇（本類題共單項(xiàng)選擇（本類題共25題，每小題題，每小題1分，共分，共25分）分）1、復(fù)式記賬要求對(duì)每一交易或事項(xiàng)都以（）。A.相等的金額同時(shí)在一個(gè)或一個(gè)以上相互聯(lián)系的賬戶中進(jìn)行登記B.相等的金額同時(shí)在兩個(gè)或兩個(gè)以上相互聯(lián)系的賬戶中進(jìn)行登記C.不等的金額同時(shí)在兩個(gè)或兩個(gè)以上相互聯(lián)系的賬戶中進(jìn)行登記D.相等的金額在總分類賬和兩個(gè)以上相應(yīng)的明細(xì)賬戶中進(jìn)行登記2、對(duì)某項(xiàng)

8、交易或事項(xiàng)表明其應(yīng)借、應(yīng)貸賬戶及其金額記錄稱為（）。A.會(huì)計(jì)記錄B.會(huì)計(jì)分錄C.會(huì)計(jì)賬簿D.會(huì)計(jì)報(bào)表3、康寧公司“原材料”總賬賬戶下設(shè)“甲材料”和“乙材料”兩個(gè)明細(xì)帳戶。2009年3月末，“原材料”總賬賬戶為借方余額450000元，“甲材料”明細(xì)帳戶為借方余額200000元，則“乙材料”明細(xì)帳戶為（）。A.借方余額650000元B.貸方余額250000元C.借方余額250000元D.貸方余額650000元4、企業(yè)申請(qǐng)使用銀行承兌匯票而向

9、承兌銀行交納的手續(xù)費(fèi)應(yīng)計(jì)入（）。A.管理費(fèi)用B.財(cái)務(wù)費(fèi)用C.生產(chǎn)成本D.銷售費(fèi)用5、不屬于無(wú)形資產(chǎn)的是（）。A.商標(biāo)權(quán)B.專利權(quán)C.非專利技術(shù)D.商譽(yù)6、萬(wàn)豪公司系小規(guī)模納稅企業(yè)，2009年3月銷售甲產(chǎn)品1000件，開(kāi)出普通發(fā)票中的總金額為123600元，增值稅征收率為3%.對(duì)于該筆業(yè)務(wù)，萬(wàn)豪公司確認(rèn)的應(yīng)交增值稅為（）元。A.3708B.3819C.3600D.40007、泰明公司系增值稅一般納稅企業(yè)，2009年3月收購(gòu)農(nóng)產(chǎn)品一批。收購(gòu)

10、發(fā)票上注明的買價(jià)為950000元，款項(xiàng)以現(xiàn)金支付，收購(gòu)的農(nóng)產(chǎn)品已驗(yàn)收入庫(kù)，稅法規(guī)定按13%的扣除率計(jì)算進(jìn)項(xiàng)稅額該批農(nóng)產(chǎn)品的入賬價(jià)值為（）元。A.950000B.827000C.840708D.826500dstardizationofsafetyproductionstrivetoachieve“intrinsicallysafe“.Nihpitsafetysectionisaunitofsecurityofficersresponsi

11、blefminesafetydutiessupervisetheimplementationofthefollowuptoimplementationofthesystemprosecution.PartImanagementsystems...Youcanusebrazierswhen23metersfromthegroundputthefireoutbefethewkconfirmthenofirebefetheycanleaveH

12、ighway11nonstaffinthemarginwithin50mradiusoftheexcavationwkwkingwithin6metresoftheedgestayundertheumbrellaheading12blastingintothepitpersonnelmustfollowtheshootingguardscommhidetosafety13nonminingvehicles(includingbicycl

13、esanimaldrawnvehiclemotvehiclesetc)willbebannedfromenteringthepitsotherproductionareaonpainofheavyfinesresultinginaccidentstobeinvestigatedfresponsibility14shootingthefollowingmechanicalsafetydistancesasfollows:categynam

14、emechanicalcannonsshallowholespopshootingexposedblastingunits:metersdiggingmachinerigcargunpowderotherequipmentpitequipmentespeciallyanelectricalswitchavarietyofsafetydevicesinadditiontospecifyingtheuseofresponsibleperso

15、nnelbananytouchingofotherpersonnel16foundthatpowerlinescablesbreakinggroundbefewithoutertainingwhetherthegedprohibitsanyonefromtouchingshouldleave5metersawayimmediatelynotifythepersonchecking17withouttheleadershipsconsen

16、tarenotallowedtotakethestrippedtruckswatertankersoiltankersasaresultofthecau16、“發(fā)料憑證匯總表”不能提供的信息是（）。A.領(lǐng)料金額B.領(lǐng)料人C.借方科目D.領(lǐng)料單張數(shù)17、“待處理財(cái)產(chǎn)損溢”賬戶期末（）。A.可能有借方余額B.可能有貸方余額C.無(wú)余額D.以上都不對(duì)18、宏潤(rùn)公司為增值稅一般納稅企業(yè)，適用增值稅稅率為17%.2009年3月25日，宏潤(rùn)公司向甲公

17、司提供一項(xiàng)加工勞務(wù)，勞務(wù)成本為15000元，共收取加工費(fèi)為26325元（含增值稅）。不考慮其他因素，該項(xiàng)加工勞務(wù)實(shí)現(xiàn)的營(yíng)業(yè)利潤(rùn)為（）元。A.11325B.7500C.3825D.2250019、關(guān)于余額試算平衡表，下列表述中部正確的是（）。A.全部賬戶的期初余額合計(jì)等于全部賬戶的期末余額合計(jì)B.全部賬戶的借方期初余額合計(jì)等于全部賬戶的貸方起初余額合計(jì)C.全部賬戶的借方發(fā)生額合計(jì)等于全部賬戶的貸方發(fā)生額合計(jì)D.全部賬戶的借方期末余額合計(jì)等

18、于全部賬戶的貸方期末余額合計(jì)20、“營(yíng)業(yè)外收入”賬戶屬于（）。A.收入類賬戶B.所有者權(quán)益類賬戶C.損益類賬戶D.負(fù)債類賬戶21、“利潤(rùn)分配——末分配利潤(rùn)”賬戶的借方余額表示（）。A.本期實(shí)現(xiàn)的凈利潤(rùn)B.本期發(fā)生的凈虧損C.累計(jì)實(shí)現(xiàn)的凈利潤(rùn)D.累計(jì)的未彌補(bǔ)虧損22、下列表述中正確的是D（）。A.計(jì)提的短期借款利息通過(guò)“短期借款”核算，計(jì)提的長(zhǎng)期借款利息通過(guò)“長(zhǎng)期借款”核算B.計(jì)提的短期借款利息和長(zhǎng)期借款利息均通過(guò)“應(yīng)付利息”核算C.計(jì)提