物业管理企业会计考试题及其答案

她是大山的女儿，像一支燃烧的蜡烛，闪耀着灿烂的光辉，照亮了深山孩子的梦想，她和千千万万山村教师一道，努力实践着中国山村的教育梦businesstoorganize,guide,assist,participatorypre-loaninvestigation,providemarketingadviceandresponsibleformarketingadvice.ChapterIIIcontentandprocessafteracceptingtheborrower'sapplicationforthe14thperson,dominatedbyfieldinvestigationandoff-sitesurveysasasupplement,carryoutpre-loaninvestigationwork.Maincontentsareasfollows:(a)theborrowersurveys1.Borrowerforcorporatecustomers,investigatorsshouldinterviewbusiness,management,financeandotherrelatedpersonnel,fieldtripplaceofbusinessandproductionoperations,andaccordingtotheinformationprovidedbythecustomertoverifythebusinessmanagement,authenticityofthefinancialsituation,trade,etc.2.borrowingpeopleforsmallenterpriseof,surveycontentexceptreferencecompanyclasscustomeroutside,alsoshouldfocusconcernactualcontrolpeopleandthemainshareholderspersonalfundingletter,andpractitionersexperience,andmarriagestatus,andhealthstatus,softinformationandfamilyassets,andliabilitiesstatus;focussurveyverifiedenterpriseaccounttable,andbankaccountwater,andtaxinformationandhydropowerwage,spendinginformation,thenverifiedcompanyactualbusinessstatusandthefinancialstatus.3.theborrowerisanaturalperson,theinvestigationshouldfocusonborrowersandtheirfamilies,property,income,debt,credit...Investigatorsshouldfieldsurveys,confirmthemortgagesituation,bywayofassessment,inquiryfindsthevalueofthemortgage.Disagreeswiththedeterminationofvalue,shouldbesubmittedthroughotherevaluationAgency,thesupplementaryinvestigations,fieldsurveys,includingre-evaluationofvalue.1.topropertymortgageof,surveypeopleshouldfieldstudymortgagereal,andverifiedfollowinginformation:housingownershipcardbycontainsMinginformation(ownershippeople,andislocated,andfloor,,androom,,andarea,andtype,)物业管理企业会计考试题及其答案一、多项选择题（每小题1分，共10分）1、下列哪几项属于企业的资产：（ABD）A、短期投资者B、待摊费用C、预提费用D、预付账款2、所有者权益包括：（ABC）A、实收资本B、资本公积C、盈余公积D、利润分配3、物资采购成本的内容主要有：（ABCD）A、买价B、保险费C、运输途中的合理损耗D、购入物资负担的税金4、下列哪些属于成本项目：（BCD）A、管理费用B、制造费用C、直接人工D直接材料5、按是否反映货币资金收付业务，记账凭证可分为：（ABD）A、收款凭证B、付款凭证C、通用凭证D、转账凭证6、下列属于其他货币资金核算范围的项目有（ABC）A、银行汇票存款B、信用卡存款C、信用证存款D、保证金7、下列属于混合性投资形式的有（CD）A、购买国库券B、购买普通股C、购买可转换公司债券D、购买优先股8、我国会计上作为应收票据核算内容的票据有（BC）A、银行汇票B、银行承兑汇票C、商业承兑汇票D、支票9、影响折旧的主要因素主要有（ABC）A、账面原价B、净残值C、预计使用年限D、维修费10、递延资产包括（BD）A、租入固定资产B、开办费C、待摊费用D、长期待摊费用11、下列哪几种情况应交营业税（BC）A、销售动产B、销售不动产C、转让无形资产D、提供劳务12、应由管理费用负担的税金包括（AB）A、房产税B、印花税C、增值税D、所得税13、物业管理企业下列哪些收入应计入其他业务收入（AD）A、商业用房经营收入B、债券利息收入C、股利收入D、无形资产转让收入14、管理费用一般包括下列项目（ABCD）A、公司经费B、审计费C、工会经费D、董事会费15、企业发生的年度亏损，企业可以通过（ABC）自行弥补A、以前年度税前利润B、以后年度税后利润C、盈余公积金D、以前年度税后利润16、营业外支出包括（CD）A、排污费B、技术开发失败的损失费用C、赔偿金D、违约金17、下列哪些属于自制原始凭证（BCD）A、增值税发票B、收款收据C、成本计算单D、收料单18、下列哪些情况可以使用现金（ABCD）A、对职工支付的津贴B、支付各种社会保险C、对个人的劳动报酬D、向个人收购农副产品19、以下哪几项属于无形资产（ABD）A、土地B、土地使用权C、研发费用D、特许权20、教育费附加应以各单位实际缴纳的（BCD）税额作为计税依据。A、房产税B、增值税C、营业税D、消费税她是大山的女儿，像一支燃烧的蜡烛，闪耀着灿烂的光辉，照亮了深山孩子的梦想，她和千千万万山村教师一道，努力实践着中国山村的教育梦businesstoorganize,guide,assist,participatorypre-loaninvestigation,providemarketingadviceandresponsibleformarketingadvice.ChapterIIIcontentandprocessafteracceptingtheborrower'sapplicationforthe14thperson,dominatedbyfieldinvestigationandoff-sitesurveysasasupplement,carryoutpre-loaninvestigationwork.Maincontentsareasfollows:(a)theborrowersurveys1.Borrowerforcorporatecustomers,investigatorsshouldinterviewbusiness,management,financeandotherrelatedpersonnel,fieldtripplaceofbusinessandproductionoperations,andaccordingtotheinformationprovidedbythecustomertoverifythebusinessmanagement,authenticityofthefinancialsituation,trade,etc.2.borrowingpeopleforsmallenterpriseof,surveycontentexceptreferencecompanyclasscustomeroutside,alsoshouldfocusconcernactualcontrolpeopleandthemainshareholderspersonalfundingletter,andpractitionersexperience,andmarriagestatus,andhealthstatus,softinformationandfamilyassets,andliabilitiesstatus;focussurveyverifiedenterpriseaccounttable,andbankaccountwater,andtaxinformationandhydropowerwage,spendinginformation,thenverifiedcompanyactualbusinessstatusandthefinancialstatus.3.theborrowerisanaturalperson,theinvestigationshouldfocusonborrowersandtheirfamilies,property,income,debt,credit...Investigatorsshouldfieldsurveys,confirmthemortgagesituation,bywayofassessment,inquiryfindsthevalueofthemortgage.Disagreeswiththedeterminationofvalue,shouldbesubmittedthroughotherevaluationAgency,thesupplementaryinvestigations,fieldsurveys,includingre-evaluationofvalue.1.topropertymortgageof,surveypeopleshouldfieldstudymortgagereal,andverifiedfollowinginformation:housingownershipcardbycontainsMinginformation(ownershippeople,andislocated,andfloor,,androom,,andarea,andtype,)21、以下哪些属于企业的期间费用（ACD）A、管理费用B、制造费用C、财务费用D、营业费用22、下列哪几项属于企业的负债（AB）A、预提费用B、预收账款C、预付账款D、待摊费用23、账簿按用途分类，可分为（BCD）A、明细账B、日记账C、分类账D、备查账24、定额银行本票的面额分别为（ABCD）A、1000元B、5000元C、10000元D、50000元25、下列哪些固定资产不应计提折旧（CD）A、融资租赁固定资产B、大修理停用的固定资产C、经营租赁固定资产者D、破产企业的固定资产26、下列哪些属于加速折旧法（CD）A、工作量法B、平均年限法C、双倍余额递减法D、年数总和法27、下列哪些不得列入工资总额的范围（AB）A、奖金B、津贴C、退休金D、劳动保险28、下列哪些不属于费用支出的范围（ABCD）A、捐赠支出B、支付的滞纳金C、对外投资支出D、支付的违约金29、盈余公积金可用于（ABC）A、弥补亏损B、转增资本C、发放股利D、职工福利30、营业外收入包括（）A、补贴收入B、固定资产盘盈C、捐赠收入D、罚款净收入二、简答题（每小题5分，共20分）1、什么是会计科目？答：