初级会计实物（Junior accounting material）.doc

初级会计实物（Junior accounting material） First, individual choice questions 1.2011 years summer is coming, a number of units produced in this company installed canteens products cool brand air conditioner ////// A.11 700 2. an enterprise the actual should pay value-added tax 200000 yuan, ///// B.35 000 3. a general VAT tax for enterprise management ///// D.11 800 4. enterprises to pay taxes according to the provisions of the following ///// calculation D. farmland occupation tax The following 5. accounting matters wrong, only affect the operating profit ///// B. fined the expenses as other operating costs The 6. day enterprise was established in 2004 (assuming that the income tax rate of 25%), ///// C.-130 A credit balance of 7. enterprises in 2010 the undistributed profit is 15 million yuan, ///// D.2 265 8. A Limited by Share Ltd entrusts a securities company to issue 50 million shares of common stock, ///// B.19 250 Sales of A products 9. enterprise 500 yuan each, ///// C.104 400 In September 1st 10.2010, east company signed a contract with the customer ///// installation services. B.240 11. in accordance with the provisions of accounting standards, / C. liquidated damages income A total of 12. enterprises in 2010 annual profit of 18 million yuan ///// B.401.5 13. the following, according to the provisions should be included in operating expenses is ///// B. donation expenditure 14. industrial enterprises 2010 annual operating profit of 25 million 200 thousand yuan, ///// B.1 897.5 15. an enterprise production costs in October 31, 2010 debit balances 50000 yuan, ///// A.116 500 16. enterprises in December 31, 2010 amounted to 20 million yuan in fixed assets account ///// C.1 100 17. an enterprise accounts receivable ledger account debit balances of 2 million 400 thousand yuan / C.260 Some 18. companies in 2010 the average total assets of 50 million yuan / C.15% The following items will cause ///// 19. in cash D. uses bank deposits to pay off $200 thousand in debt 20. t