[会计分录练习题及答案]财务会计英语 练习及答案ch08

[会计分录练习题及答案]财务会计英语 练习及答案ch08 [会计分录练习题及答案]财务会计英语 练 习及答案ch08 篇一 : 财务会计英语 练习及答案ch08 CHAPTER 8 RECEIVABLES Chapter 8—Receivables Chapter 8—Receivables TRUE/FALSE 1. Notes receivable and accounts receivables can also be called trade receivables. ANS: T DIF: 1 OBJ: 01 2. Receivables from company owners and officers should be disclosed separately on the balance sheet. ANS: T DIF: 1 OBJ: 01 3. Receivables not currently collectible are reported in the investments section of the balance sheet. ANS: T DIF: 1 OBJ: 01 4. Since those responsible for receivables record keeping and credit approval do not handle cash, these duties do not need to be separated to maintain good internal control. ANS: F DIF: 1 OBJ: 02 5. Maintaining the Accounts Receivable control account and the Accounts Receivable Subsidiary Ledger should be assigned to the same employee for good internal control. ANS: F DIF: 1 OBJ: 02 6. When companies sell their receivables to other companies, the transaction is called factoring ANS: T DIF: 01 OBJ: 03 7. Of the two methods of accounting for uncollectible receivables, the allowance method provides in advance for uncollectible receivables. ANS: T DIF: 1 OBJ: 03 8. The difference between Accounts Receivable and its contra asset account is called net realizable value. ANS: T DIF: 1 OBJ: 04 9. The estimate based on sales method violates the matching principle. ANS: F DIF: 2 OBJ: 04 191 Chapter 8—Receivables 10. When the estimate based on analysis of receivables is used, income is reduced when a specific receivable is written off. ANS: F DIF: 2 OBJ: 04 11. When an account receivable that has been written off is subsequently collected, the account receivable is reinstated. ANS: T DIF: 2 OBJ: 04 12. Although Allowance for Doubtful Accounts normally has a credit balance, it may have either a debit or a credit balance before adjusting entries are recorded at the end of the accounting period. ANS: T DIF: 1 OBJ: 04 13. At the end of a period, before the accounts are adjusted, Allowance for Doubtful Accounts has a credit balance of $250, and net sales on account for the period total $500,000. If uncollectible accounts expense is estimated at 1% of net sales on account, the current provision to be made for uncollectible accounts expense is $4,750. ANS: F DIF: 3 OBJ: 04 14. At the end of a period, before the accounts are adjusted, Allowance for Doubtful Accounts has a debit balance of $500, and net sales on account for the period total $800,000. If uncollectible accounts expense is estimated at 1% of net sales on account, the current provision to be made for uncollectible accounts expense is $8,500. ANS: F DIF: 3 OBJ: 04 15. Allowance for Doubtful Accounts is a liability account. ANS: F DIF: 1 OBJ: 04 16. At the end of a period, before the accounts are adjusted, Allowance for Doubtful Accounts has a debit balance of $2,000. If the estimate of uncollectible accounts determined by aging the receivables is $30,000, the current provision to be made for uncollectible accounts expense is $30,000. ANS: F DIF: 3 OBJ: 04 17. At the end of a period, before the accounts are adjusted, Allowance for Doubtful Accounts has a credit balance of $5,000. If the estimate of uncollectible accounts determined by aging the receivables is $50,000, the current provision to be made for uncollectible accounts expense is $45,000. ANS: T DIF: 3 OBJ: 04 192 Chapter 8—Receivables 18. When using the estimate-based-on-sales method, the entry to record uncollectible accounts expense includes a credit to the Accounts Receivable account. ANS: F DIF: 2 OBJ: 04 19. When using the estimate based on analysis of receivables, the amount computed in the analysis is always the required amount that would be recorded in the adjusting entry. ANS: F DIF: 2 OBJ: 04 20. The allowance for doubtful accounts is similar to accumulated depreciation in that the account represents the total of all accounts written-off since the beginning year. ANS: F DIF: 2 OBJ: 04 21. Generally accepted accounting principles do not normally allow the use direct write-off method of accounting for uncollectible accounts. ANS: T DIF: 2 OBJ: 05 22. The direct write-off method records uncollectible accounts expense in the year the specific account receivable is determined to be uncollectible. ANS: T DIF: 1 OBJ: 05 23. The equation for computing interest on an interest-bearing note is as follows: interest equals maturity value times interest rate times time. ANS: F DIF: 2 OBJ: 06 24. The due date of a 60-day note dated July 10 is September 10. ANS: F DIF: 2 OBJ: 06 25. The maturity value of a 12%, 60-day note for $5,000 is $5,600. ANS: F DIF: 2 OBJ: 06 26. The maturity value of a note receivable is always the same as its face value. ANS: F DIF: 2 OBJ: 06 27. The interest on a 6%, 60-day note for $5,000 is $300. ANS: F DIF: 2 OBJ: 06 193 Chapter 8—Receivables 28. The party promising to pay a note at maturity is the payee. ANS: F DIF: 1 OBJ: 06 29. If the maker of a note fails to pay the debt on the due date, the note is said to be dishonored. ANS: T DIF: 1 OBJ: 07 30. When a note is received from a customer on account, it is recorded by debiting Accounts Receivable and crediting Notes Receivable. ANS: F DIF: 2 OBJ: 07 31. The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet. ANS: F DIF: 1 OBJ: 08 32. The accounts receivable turnover measures the length of time in days it takes to collect a receivable. ANS: F DIF: 2 OBJ: 09 33. A 60-day, 12% note receivable for $20,000, dated May 20, is discounted at the bank on June 9 at 15%. The number of days in the discount period is 20. ANS: F DIF: 3 OBJ: App 34. A 60-day, 12% note receivable for $20,000, dated May 20, is discounted at the bank on June 9 at 15%. The proceeds are $20,340. ANS: F DIF: 3 OBJ: App 35. If the proceeds from discounting a note receivable are less than the face value of the note, Interest Expense will be debited for the excess of the proceeds over the face value. ANS: T DIF: 3 OBJ: App 36. The discounting of a note receivable creates a contingent liability that continues in effect until the due date of the note. ANS: T DIF: 1 OBJ: App 37. A note receivable can be sold to a financial institution to secure cash before the maturity date. This type of transaction is called discounting the note receivable. ANS: T DIF: 1 OBJ: App 194 Chapter 8—Receivables 38. The amount of cash received for a discounted noted is called maturity value. ANS: F DIF: 2 OBJ: App 39. The proceeds received from discounting a note receivable at a bank are equal to the face value of the note less the discount charged by the bank. ANS: F DIF: 2 OBJ: App MULTIPLE CHOICE 1. A note receivable due in 18 months is listed on the balance sheet under the caption a. long-term liabilities b. fixed assets c. current assets d. investments ANS: D DIF: 2 OBJ: 01 2. Internal control over receivables is achieved when the employee who handles the accounting for receivables a. also is involved with the operating aspects of approving credit b. also is involved with the operating aspects of collecting receivables c. is not involved with the operating aspects of approving credit d. also is involved with authorizing adjustments to receivables ANS: C DIF: 1 OBJ: 02 3. The internal control objective most relevant to receivables is a. safeguard assets b. comply with laws and regulations c. operate efficiently d. assess risk ANS: A DIF: 2 OBJ: 02 4. The two methods of accounting for uncollectible receivables are the allowance method and the a. equity method b. direct write-off method c. interest method d. cost method ANS: B DIF: 2 OBJ: 03 195 Chapter 8—Receivables 5. If the allowance method of accounting for uncollectible receivables is used, what general ledger account is debited to write off a customer’s account as uncollectible? a. Uncollectible Accounts Expense b. Allowance for Doubtful Accounts c. Accounts Receivable d. Interest Expense ANS: B DIF: 1 OBJ: 04 6. Allowance for Doubtful Accounts has a credit balance of $800 at the end of the year , and an analysis of accounts in the customers ledger indicates doubtful accounts of $15,000. Which of the following entries records the proper provision for doubtful accounts? a. debit Uncollectible Accounts Expense, $800; credit Allowance for Doubtful Accounts, $800 b. debit Uncollectible Accounts Expense, $14,200; credit Allowance for Doubtful Accounts, $14,200 c. debit Allowance for Doubtful Accounts, $800; credit Uncollectible Accounts Expense, $800 d. debit Allowance for Doubtful Accounts, $15,800; credit Uncollectible Accounts Expense, $15,800 ANS: B DIF: 3 OBJ: 04 7. Allowance for Doubtful Accounts has a debit balance of $500 at the end of the year , and uncollectible accounts expense is estimated at 3% of net sales. If net sales are $600,000, the amount of the adjusting entry to record the provision for doubtful accounts is a. $18,500 b. $17,500 c. $18,000 d. none of the above ANS: C DIF: 3 OBJ: 04 8. After the accounts are adjusted and closed at the end of the fiscal year, Accounts Receivable has a balance of $450,000 and Allowance for Doubtful Accounts has a balance of $25,000. What is the net realizable value of the accounts receivable? a. $25,000 b. $425,000 c. $450,000 d. $455,000 ANS: B DIF: 2 OBJ: 04 196 Chapter 8—Receivables 9. If the allowance method of accounting for uncollectible receivables is used, what general ledger account is credited to write off a customer’s account as uncollectible? a. Uncollectible Accounts Expense b. Accounts Receivable c. Allowance for Doubtful Accounts d. Interest Expense ANS: B DIF: 1 OBJ: 04 10. Allowance for Doubtful Accounts is listed on the balance sheet under the caption a. owner’s equity b. investments c. fixed assets d. current assets ANS: D DIF: 1 OBJ: 04 11. On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the a. Uncollectible accounts expense for the year b. total of the accounts receivables written-off during the year c. total estimated uncollectible accounts as of the end of the year d. sum of all accounts that are past due. ANS: C DIF: 2 OBJ: 04 12. Allowance for Doubtful Accounts has a credit balance of $1,100 at the end of the year , and an analysis of customers’ accounts indicates doubtful accounts of $12,900. Which of the following entries records the proper provision for doubtful accounts? a. debit Uncollectible Accounts Expense, $14,000; credit Allowance for Doubtful Accounts, $14,000 b. debit Allowance for Doubtful Accounts, $14,000; credit Uncollectible Accounts Expense, $14,000 c. debit Allowance for Doubtful Accounts, $11,800; credit Uncollectible Accounts Expense, $11,800 d. debit Uncollectible Accounts Expense, $11,800; credit Allowance for Doubtful Accounts, $11,800 ANS: D DIF: 3 OBJ: 04 197 Chapter 8—Receivables 13. Allowance for Doubtful Accounts has a credit balance of $1,500 at the end of the year , and an analysis of customers’ accounts indicates doubtful accounts of $17,900. Which of the following entries records the proper provision for doubtful accounts? a. debit Allowance for Doubtful Accounts, $16,400; credit Uncollectible Accounts Expense, $16,400 b. debit Allowance for Doubtful Accounts, $19,400; credit Uncollectible Accounts Expense, $19,400 c. debit Uncollectible Accounts Expense, $19,400; credit Allowance for Doubtful Accounts, $19,400 d. debit Uncollectible Accounts Expense, $16,400; credit Allowance for Doubtful Accounts, $16,400 ANS: D DIF: 3 OBJ: 04 14. What is the type of account and normal balance of Allowance for Doubtful Accounts? a. Contra asset, credit b. Asset, debit c. Asset, credit d. Contra asset, debit ANS: A DIF: 2 OBJ: 04 15. A company uses the estimate of sales method to account for uncollectible accounts. When the firm writes off a specific customer’s account receivable a. total current assets are reduced b. total expenses for the period are increased c. total current assets are reduced and total expenses are increased d. there is no effect on total current assets or total expenses ANS: D DIF: 3 OBJ: 04 16. An estimate based on an analysis of receivables shows that $780 of accounts receivables are uncollectible. The Allowance for Doubtful Accounts has a debit balance of $110. After preparing the adjusting entry at the end of the year, the balance in the Uncollectible Accounts Expense is a. $110 b. $780 c. $670 d. $890 ANS: D DIF: 3 OBJ: 04 198 Chapter 8—Receivables 17. ABC company uses the estimate of sales method of accounting for uncollectible accounts. ABC estimates that 3% of all credit sales will be uncollectible. On January 1, 2005, the Allowance for Doubtful Accounts had a credit balance of $2,400. During 2005, ABC wrote-off accounts receivable totaling $1,800 and made credit sales of $100,000. After the adjusting entry, the December 31, 2005, balance in the Uncollectible Accounts Expense would be a. $1,200 b. $3,000 c. $3,600 d. $7,200 ANS: B DIF: 3 OBJ: 04 18. The balance in Allowance for Doubtful Accounts must be carefully considered prior to the end of the year adjustment when applying which method? a. direct write-off method b. estimate based on sales c. estimate based on an analysis of receivables d. both and ANS: C DIF: 2 STO: 04 19. Donovan Company uses the estimate based on analysis of receivables to account for uncollectible accounts. The company has determined that the Irish Company account is uncollectible. To write-off this account, Donovan should debit a. Uncollectible Accounts Expense and credit Accounts Receivable b. Uncollectible Accounts Expense and credit Allowance for Doubtful Accounts c. Allowance for Doubtful Accounts and credit Accounts Receivable d. Accounts receivable and credit Allowance for Doubtful Accounts ANS: C DIF: 2 OBJ: 04 20. Using the estimate based on sales method of accounting for uncollectible accounts, the entry to reinstate a specific receivable previously written off would include a a. credit to Allowance for Doubtful Accounts b. credit to Accounts Receivable c. debit to Allowance for Doubtful Accounts d. debit to Accounts Receivable ANS: D DIF: 2 OBJ: 04 199 Chapter 8—Receivables 21. At the beginning of the year, the balance in the Allowance for Doubtful Accounts is a credit of $540. During the year, $350 of previously written-off accounts were reinstated and accounts totaling $410 are written-off as uncollectible. The end of the year balance in the Allowance for Doubtful Accounts should be a. $350 b. $410 c. $480 d. $600 ANS: C DIF: 3 OBJ: 04 22. If the direct write-off method of accounting for uncollectible receivables is used, what general ledger account is debited to write off a customer’s account as uncollectible? a. Uncollectible Accounts Payable b. Accounts Receivable c. Allowance for Doubtful Accounts d. Uncollectible Accounts Expense ANS: D DIF: 2 OBJ: 05 23. If the direct write-off method of accounting for uncollectible receivables is used, what general ledger account is credited to write off a customer’s account as uncollectible? a. Uncollectible Accounts Expense b. Accounts Receivable c. Allowance for Doubtful Accounts d. Interest Expense ANS: B DIF: 1 OBJ: 05 24. One of the weaknesses of the direct write-off method is that it a. understates accounts receivable on the balance sheet b. violates the matching principle c. is too difficult to use for many companies d. is based on estimates ANS: B DIF: 2 OBJ: 05 25. The amount of a promissory note is called the a. realizable value b. maturity value c. face value d. proceeds ANS: C DIF: 1 OBJ: 06 200 Chapter 8—Receivables 26. The amount of the promissory note plus the interest earned on the due date is called the a. realizable value b. maturity value c. face value d. net realizable value ANS: B DIF: 1 OBJ: 06 27. A 60-day, 10% note for $8,000, dated April 15, is received from a customer on account. The face value of the note is a. $8,600 b. $7,200 c. $8,800 d. $8,000 ANS: D DIF: 1 OBJ: 06 28. A 90-day, 12% note for $10,000, dated May 1, is received from a customer on account. The maturity value of the note is a. $10,000 b. $10,300 c. $450 d. $9,550 ANS: B DIF: 3 OBJ: 06 29. Interest on a note can be calculated without knowledge of the a. note’s maturity date b. rate of interest c. notes duration d. principal amount ANS: A DIF: 1 OBJ: 06 30. On November 1, Blazer Company receives a 6% interest bearing note from Ram Company to settle a $20,000 account receivable. The note is due in six months. At December 31, Blazer should record interest revenue of a. $0 b. $100 c. $200 d. $600 ANS: C DIF: 3 OBJ: 07 201 Chapter 8—Receivables 31. If the maker of a promissory note fails to pay the note on the due date, the note is said to be a. displaced b. disallowed c. dishonored d. discounted ANS: C DIF: 1 OBJ: 07 32. The journal entry to record a note received from a customer to apply on account is a. debit Notes Receivable; credit Accounts Receivable b. debit Accounts Receivable; credit Notes Receivable c. debit Cash; credit Notes Receivable d. debit Notes Receivable; credit Notes Payable ANS: A DIF: 2 OBJ: 07 33. A $6,000, 30-day, 12% note recorded on November 21 is not paid by the maker at maturity. The journal entry to recognize this event is a. debit Cash, $6,060; credit Notes Receivable, $6,060 b. debit Accounts Receivable, $6,060; credit Notes Receivable, $6,000; Credit Interest Receivable, $60 c. debit Notes Receivable, $6,060; credit Accounts Receivable, $6,060 d. debit Accounts Receivable, $6,060; credit Notes Receivable, $6,000; Credit Interest Revenue, $60 ANS: D DIF: 3 OBJ: 07 34. On November 1, Kim Company accepted a 3-month note receivable as payment for services provided to Chu Company. The terms of the note were $8,000 face value and 6% interest. Kim Company closes its books at December 31 and does not use reversing entries. On February 1, the journal entry to record the collection of the note should include a credit to a. Notes Receivable for $8,120 b. Interest Receivable for $120 c. Interest Revenue for $120 d. Interest Revenue for $40 ANS: D DIF: 3 OBJ: 07 35. Receivables are usually listed on the balance sheet after Cash in what order? a. Accounts Receivable, Notes Receivable, Interest Receivable b. Interest Receivable, Notes Receivable, Accounts Receivable c. Notes Receivable, Interest Receivable, Accounts Receivable d. Notes Receivable, Accounts Receivable, Interest Receivable ANS: D DIF: 2 OBJ: 08 202 Chapter 8—Receivables 36. Receivables are usually listed in order a. of the due date b. of the size c. alphabetically d. of liquidity ANS: D DIF: 2 OBJ: 08 37. Accounts Receivable Turnover measures a. how frequently during the year the accounts receivable are converted to cash b. the number of days outstanding c. the fair market value of accounts receivable d. the efficiency of the accounts payable function ANS: A DIF: 2 OBJ: 09 38. The number of days’ sales in receivables a. is an estimate of the length of time the receivables have been outstanding b. measures the number of times the receivables turn over each year c. is Net Credit Sales divided by Average Receivables d. is not meaningful and therefore is not used ANS: A DIF: 2 OBJ: 09 39. In reference to a promissory note, another word for “discount” is a. maturity b. sale c. purchase d. interest ANS: D DIF: 1 OBJ: App 40. The amount received by the endorser after discounting a note receivable at the bank is called the a. proceeds b. maturity value c. face value d. realizable value ANS: A DIF: 1 OBJ: App 41. A 60-day, 12% note for $10,000, dated May 1, is received from a customer on account. If the note is discounted on May 21 at 15%, the proceeds are a. $170 b. $9,830 c. $10,000 d. $10,030 ANS: D DIF: 3 OBJ: App 203 Chapter 8—Receivables 42. A 60-day, 12% note for $10,000, dated May 1, is received from a customer on account. If the note is discounted on June 10 at 15%, the proceeds are a. $10,115 b. $10,200 c. $10,000 d. $10,030 ANS: A DIF: 3 OBJ: App 43. A 60-day, 12% note for $10,000, dated May 1, is received from a customer on account. If the note is discounted on May 21 at 15%, the amount of interest revenue or expense to be recorded by the payee of the note on May 21 is a. $30 interest expense b. $30 interest revenue c. $170 interest revenue d. $170 interest expense ANS: B DIF: 3 OBJ: App 44. A 60-day, 12% note received from a customer for $50,000, dated May 15, is endorsed to the bank on May 25 and the bank discounts the note at 15%. If the note is dishonored by the maker and the bank charges a $20 protest fee, what is the amount payable to the bank on July 14? a. $51,000 b. $51,020 c. $56,020 d. $50,000 ANS: B DIF: 3 OBJ: App 45. A 90-day, 12% note for $20,000, dated April 10, is received from a customer on account. If the note is discounted at 15% on May 10, the due date is a. July 9 b. July 10 c. July 11 d. July 8 ANS: A DIF: 5 OBJ: App 46. A 90-day, 12% note for $20,000, dated April 10, is received from a customer on account. If the note is discounted at 15% on May 10, the days in the discount period are a. 60 b. 90 c. 120 d. 30 ANS: A DIF: 3 OBJ: App 204 Chapter 8—Receivables PROBLEM 1. Other than accounts receivable and notes receivable, name other receivables that might be included in the general ledger. ANS: Interest Receivable, Receivables from Officers or Employees, Taxes Receivable. DIF: 1 OBJ: 01 2. Give examples of the internal control procedure of separating functions related to receivables. ANS: Separation of duties for the following operations: Record keeping for receivables and credit approval; collection of cash and record keeping for receivables; credit approval and sales. DIF: 1 OBJ: 02 3. If sales personnel are allowed to approve customer credit, how might the cost of approving poor credit risk be controlled? ANS: Allow sales personnel to approve customer credit for only sales of small amounts. DIF: 1 OBJ: 03 4. Determine the amount to be added to Allowance for Doubtful Accounts in each of the following cases. Indicate the ending balance in each case. Credit balance of $400 in the allowance account just prior to adjustment. Analysis of accounts receivable indicates doubtful accounts of $8,500. Credit balance of $400 in the allowance account just prior to adjustment. Uncollectible accounts are estimated at 2% of sales, which totaled $1,000,000 for the year. ANS: $8,100 and $8,500 $20,000 and $20,400 DIF: 3 OBJ: 04 205 Chapter 8—Receivables 5. The following journal entries illustrate the two methods of accounting for uncollectible receivables. Identify each. Uncollectible Accounts Expense 450 Accounts Receivable-Billings 450 Allowance for Doubtful Accounts 450 Accounts Receivable-Helena 450 ANS: Direct Write-Off Method Allowance Method DIF: 1 OBJ: 04, 05 6. For a business that makes advance provision for uncollectible receivables Journalize the entries to record the following: Record the adjusting entry at December 31, the end of the fiscal year, to provide for doubtful accounts. The accounts receivable account has a balance of $800,000, and the contra asset account before adjustment has a debit balance of $600. Analysis of the receivables indicates doubtful accounts of $20,000. In March of the following fiscal year, the $550 owed by Flake Co. on account is written off as uncollectible. Eight months later, $200 of the Flake Co. account is reinstated and payment of that amount is received. In October, $400 is received on the $600 owed by Doe Co. and the remainder is written off as uncollectible. Based on the data in above, what is the net realizable value of the accounts receivable as reported on the balance sheet as of December 31? Assuming that the business had been following the direct write-off procedure in accounting for uncollectible receivables, journalize the entries to record the following: Recorded the write-off of account of Flake Co. [ above]. Reinstated account of Flake Co. for $200 and recorded payment of that amount received [ above]. Recorded the receipt of $400 from Doe Co. in above and wrote off the remainder owed as uncollectible. 206 Chapter 8—Receivables ANS: Uncollectible Accounts Expense 20,600 Allowance for Doubtful Accounts 20,600 Allowance for Doubtful Accounts 550 Accounts Receivable-Flake Co Accounts Receivable-Flake Co 200 Allowance for Doubtful Accounts Cash 200 Accounts Receivable-Flake Co Cash 400 Allowance for Doubtful Accounts 200 Accounts Receivable-Doe Co $780,000 Uncollectible Accounts Expense 550 Accounts Receivable-Flake Co Accounts Receivable-Flake Co 200 Uncollectible Accounts Expense Cash 200 Accounts Receivable-Flake Co Cash 400 Uncollectible Accounts Expense 200 Accounts Receivable-Doe Co DIF: 3 OBJ: 04, 05) 7. Calculate the following: If the interest on a note is $500, the interest rate is 6% and the time is 60 days, what is the principal? If the principal of a note is $30,000, the interest is $500 and the time is 60 days, what is the interest rate? 550 200 200 600 550 200 200 600 207 Chapter 8—Receivables ANS: $50,000 ? .06 10% ? = 10% DIF: 2 OBJ: 06 8. Determine the due date and amount of interest due at maturity on the following notes: Origination Face Term Interest Maturity Interest Mar 1 $4,000 60 days 9% _______ ________ May 15 $9,000 90 days 8% _______ ________ ANS: a. April 30; $60 = ? b. August 13; $180 = ? DIF: 2` OBJ: 06 9. Wolfe Company issued a 60-day, 8% note for $15,000, dated April 5, to Lamb Company on account. Determine the due date of the note. Determine the maturity value of the note. Journalize the entries to record the following: 1. receipt of the note by the payee, and 2. receipt by the payee of the amount due on the note at maturity. Round answers to the nearest $1. ANS: June 4 $15,200 Note Receivable-Wolfe Co 15,000 Account Receivable-Wolfe Co 15,000 Cash 15,200 Note Receivable-Wolfe Co 15,000 Interest Revenue 200 DIF: 2 OBJ: 06, 07 208 Chapter 8—Receivables 10.Journalize the following transactions: Mar. 1 Received a 90-day, 10% note for $36,000, dated March 1, from Burke Co. on account. May 30 The note of March 1 was dishonored. Dec. 11 Accepted $33,000 in full settlement of the amount owed on the note dishonored on May 30. The allowance method of accounting for uncollectible receivables is used. ANS: Mar. 1 Notes Receivable 36,000.00 Accounts Receivable-Burke Co. 36,000.00 May. 30 Accounts Receivable-Burke Co. 36,900.00 Notes Receivable 36,000.00 Interest Revenue 900.00 Dec. 11 Cash 33,000.00 Allowance for Doubtful Accounts 3,900.00 Accounts Receivable-Burke Co. 36,900.00 DIF: 3 OBJ: 07 11. On the basis of the following data related to assets due within one year for Wally Co., prepare a partial balance sheet in good form at December 31, 2005. Show total current assets. Cash $125,000 Notes receivable 50,000 Accounts receivable 275,000 Allowance for doubtful accounts 25,000 Interest receivable 1,000 ANS: Wally Co. Balance Sheet December 31, 2005 Current assets: Cash $125,000 Notes receivable 50,000 Accounts receivable $275,000 Less allowance for doubtful accounts 250,000 Interest receivable Total current assets $426,000 DIF: 2 OBJ: 08 209 Chapter 8—Receivables 12. Based on the following data and using a 365-day year, compute the accounts receivable turnover and the number of days’ sales in receivables. The industry average is a collection period of once every 20 days, and the number of days’ sales in receivables averages 19. Comment on this situation. 12/31/05 Accounts Receivable, net $90,000 12/31/06 Accounts Receivable, net $70,000 For the year ended 12/31/05, net credit sales $1,250,000 For the year ended 12/31/06, net credit sales $1,600,000 ANS: $1,600,000 ? [ ? 2] = 20 $70,000 ? = 15.97 days This situation is better than the industry average. DIF: 3 OBJ: 09 13. Small Co. received a $10,000, 12%, 90-day note, dated October 1, from Wade Co. on account. On October 31, Ashley Co. discounted the note at the bank at 9%. Determine the items below and insert answers in the spaces provided. Due date of note _______________ Maturity value of note _______________ Discount period _______________ days Discount amount _______________ Proceeds from discounting note _______________ Interest ________________________ _______________ ANS: December 30 $10,300 60 days $150.00 $10,150.00 Revenue $150.00 DIF: 3 OBJ: App) 14. Journalize the following transactions: 210 Chapter 8—Receivables Mar. 1 Received a 60-day, 10% note for $24,000, dated today, from Toy Co. on account. Apr. 30 Received amount due on note above. Apr. 30 Received a 90-day, 10% note for $4,800, dated April 30, from Bear Co. on account. May 10 Discounted the note dated April 30 at Third National Bank at a discount rate of 10%. ANS: Mar. 1 Notes Receivable Accounts Receivable-Toy Co Apr. 30 Cash Notes Receivable Interest Revenue Apr. 30 Notes Receivable Accounts Receivable-Bear May 10 Cash Interest Revenue Notes Receivable DIF: 4 OBJ: App 24,000 24,400 4,800 4,813.33 24,000 24,000 400 4,800 10.33 4,800.00 211 Chapter 8—Receivables 212 篇二 : 《预算会计》习题及答案新01 第一章 预算会计概述 一、判断题 1、会计按其适用范围和核算对象，可分为企业会计和事业单 位会计、行政单位会计及财政总预算会计两大类。 2、财政总预算会计的核算内容不包括财产物资的核算。 3、财政总预算会计核算的主体是各级财政机关。 4、行政单位也需要进行成本核算。 5、事业单位会计、行政单位会计和财政总预算会计，与企业会计比较基本相同。 6、财政机关经常用现金支付办公用品的零星开支，因此财政总预算会计也要进行现金的核算。 7、所有事业单位都是非营利性质的。 二、单项选择题 1、在下列会计核算的一般原则中，事业单位会计与企业单位会计核算不同的是。 A 历史成本计价原则 B及时性原则 C 权责发生制原则 D 专款专用原则 2、下列单位不属于事业单位范畴的是。 A 气象台 B 林业研究所 C 出版社 D 福利企业 3、预算会计的基本等式为。 A 资产=权益 B资产=负债+所有者权益 C 资产=负债+净权益 D 资产+支出=负债+净资产+收入 4、我国财政总预算会计管理体系设置的原则为。 A 按经济区域设置 B 按管理权限设置 C 一级政府，一级总预算会计 D 统一领导，分级管理 5、我国会计按其适用范围和和核算对象，可分为。 A企业会计和预算会计 B预算会计和行业会计 C行业会计 D 旅游、房地产会计 6、事业单位经营性收支业务核算可采用 A 收付实现制 B按历史成本计价 C 按重置成本计价 D 权责发生制 7、总预算会计是各级人民政府财政部门反映和监督。 A 省级以下各级财政部门的会计 B 中央财政会计‘ C 以地方为主中央为辅的会计 D 总预算执行情况的会计 8、凡是向同级财政部门领报经费，并发生预算管理关系的行政主管单位所实行的独立会计核算，称为行政。 A 二级单位会计 B 三级单位会计 C 基层单位会计 D 主管单位会计 三、 多项选择题 1、预算会计的主体包括。 A 各级财政部门 B 各级政府 C 各类事业单位 D 行政单位 2、预算会计的组成体系包括。 A 财政总预算会计 B 行政单位会计 C 事业单位会计 D 农业企业会计 3、行政单位的会计组织系统分为。 A 主管会计单位 B 二级会计单位 C 三级会计单位 D 四级会计单位 4、我国财政总预算会计的分级包括。 A 中央级财政总预算会计 B 省财政总预算会计 C 市财政总预算会计 D 基层财政总预算会计 5、事业单位区别于企业单位的会计要素包括。 A 净资产 B 收入 C 支出 D 利润 6、预算会计核算的基本前提包括。 A 会计主体 B 持续运行 C 会计分期 D 货币计量 第二章预算会计的核算 一、判断题 1、我国《会计法》规定，全国统一的预算会计由财政部负责制定，一级科目必须统一。 2、复式记帐发是对发生的每一项经济业务，以相等金额，在相互联系的两个或两个以上的 帐户中进行登记的方法。 3、借贷记帐法以“借”和“贷”为记帐符号，其中，“借”表示增加，“贷”表示减少。 4、通过试算平衡表来检查帐簿，若借贷平衡，则肯定记帐没有错误。 二、单项选择题 1、某市剧团收到上级单位通过银行拨来本月经费800000元，则应填制。 A 收款凭证 B 付款凭证 C 转帐凭证 D 原始凭证 2、某学校收到上级单位通过银行拨来本月经费2500000元，并向所属单位转拨经费500000元，则该学校为。 A 主管会计单位 B 二级会计单位 C 基层会计单位 D 报销单位 3、对会计要素按其经济内容或用途所作出的科学分类称为。 A 会计科目 B 帐户 C 复式记帐 D 明细分类 4、在借贷记帐法下，下列项目中，应记入帐户借方的是。 A 资产的减少 B 负债的减少 C 负债的增加 D 收入的增加 5、会计凭证按照分类，分为原始凭证和记账凭证。 A.填制程序和用途 B. 形成6.会计核算应当按照规定的会计处理方法进行，会计指标应当口径一致、相互可比， 这是 A.一贯性原则 B.重要性原则 C.相关性原则 D.可比性原则 第三章行政单位资产的核算 一、判断题 1、行政单位购入的各种材料、物资、办公用品等，都应作库存材料核算。 2、行政单位可以用暂时闲置的现金及各种存款购买有价证券。 3、行政单位的固定资产不需计提折旧。 4、租入固定资产，租金作经费支出处理，同时增加固定资产和固定基金。 5、行政单位固定资产发生修理费用时，不论是大修理还是日常修理，均作为当期费用处理。 6、“固定资产”和“固定基金”是一一对应的会计科目，都属于资产类。 7、行政单位固定资产报废过程中发生的清理费用应列为“其他支出”，变价收入计入“其他 收入”。 二、单项选择题 1、在现金收付过程中，对现金长款先做入帐，增加库存现金。 A 暂付款 B 暂存款 C银行存款 D 待处理流动资产损益 2、行政单位无偿调入的固定资产，按入帐。 A 估价 B市场价格 C重置完全价值 D价格 3、行政单位的一般设备，单位价值在元以上。 A 100 B 200 C 800 D 500 4、盘盈的固定资产，按价值入帐。 A 同类资产的市价 B 估计价值 C 重置完全价值 D原值 三、多项选择题 1、下列各项，计入行政单位库存材料成本的有。 A 买价 B 运杂费 C差旅费 D 税金 2、下列各项，行政单位可以用现金支付的有。 A 职工工资 B 个人劳务报酬 C向个人收购农副产品的价款 D 出差人员必须随身携带的差旅费 3、行政单位的固定资产原值包括。 A 买价 B运杂费 C 安装费 D差旅费 4、对已入帐的固定资产帐面价值可进行调整的有 A 对固定资产重新估价 B 增加补充设备和改良装置 C将固定资产的一部分拆除 D 根据实际价值调整原来的暂估价值 第四章行政单位负债的核算 一、判断题 1、行政单位“应缴预算款”和“应缴财政专户款”最终都必须纳入财政管理。 2、行政单位预算外资金是本单位的自有资金，可由单位自行安排使用。 3、行政单位应缴预算款原则上按月缴清，年终必须将当年应缴预算款全部缴入国库。 4、代管资金是指行政单位代管的不属于本单位的大宗资金。 二、单项选择题 1、行政单位取得的没收财务变价款应作处理。 A 暂存款 B 暂付款 C 应缴预算款 D 应缴财政专户款 2、行政单位应对暂时无主款应先作处理。 A 暂存款 B暂付款 C 应缴预算款 D 应缴财政专户款 3、下列各项，作为“暂存款”核算的为。 A 罚没收入 B 无主财物变价收入 C代管资金 D 行政性收费收入 4、按规定不属于行政性收费项目的是。 A 长期法律顾问收费 B 没收走私物品收入 C 各种车辆管理收费 D 商标注册费 5、应缴预算款是指事业单位按规定应上缴国家预算的款项，不包括 A(政府性基金收入B(罚款收入 C(应缴财政的预算外收入 D(行政性执法收入 三、多项选择题 1、“应缴预算款”帐户的性质和结构是。 A 是负债性质的帐户 B 贷方记收到的应缴预算的收入 C 借方记实际上缴财政数 D 余额在借方，反映未缴数 2、下列各项属于负债的会计科目有。 A 暂存款 B 暂付款 C 应缴预算款 D 应缴财政专户款 3、下列各项，作为“暂存款”核算的有。 A 未领工资 B 应付未付货款 C 存入保证金 D 存入押金 4、下列各项属于“应缴预算款”核算的有。 A 行政性收费收入 B 无主财物变价收入 C 罚没收入 D 赃款和赃物变价收入 第五章行政单位净资产的核算 一、判断题 1、行政单位一般不计提折旧，因此固定基金与固定资产在数额上完全相等。 2、行政单位的正常经费结余和专项资金结余年终都转入“结 余”科目。 3、“结余”科目是考核行政单位资金使用情况的最重要的指标。 4、行政单位结余不提取基金，全额结转下年使用。 二、单项选择题 1、“”固定基金”是指行政单位所占用的基金。 A 固定资产 B 专项资金 C 无形资产 D 流动资产 2、“固定基金”属于科目。 A 资产类 B 负债类 C 净资产类 D 支出类 3、不能转入行政单位年终结余的收入类帐户是。 A 拨入经费 B 预拨经费 C 预算外资金收入 D 其他收入 三、多项选择题 1、下列各项属于增加固定基金业务的有。 A 调入固定资产 B 购建固定资产 C 接受捐赠固定资产 D 盘盈固定资产 2、下列各项应在“结余”帐户贷方登记的有。 A 拨入经费 B预算外资金收入 C 其他收入 D 经费支出 3、下列各项属于减少固定基金的业务有。 A 对外捐赠固定资产 B 盘亏固定资产 C 出售固定资产 D 报废固定资产 4、行政单位的净资产包括。 A 固定基金 B 事业基金 C 专用基金 D结余 5、行政单位的结余包括。 A 经常性经费结余 B 专项结余 C 拨入经费的结余 D 资产减负债的差额 第六章行政单位收入的核算 一、判断题 1、拨入经费是预算拨款，而专项经费是非预算拨款。。 2、拨入经费应按预算规定的用途使用，未经同级财政部门批准，不得擅自改变用途。 3、有价证券及银行存款利息收入属于行政单位的预算外收入。 4、行政单位收取的预算外资金就是单位的预算外资金收入。 5、行政单位的行政性收费既可能是预算内资金，也可能是预算外资金。 二、单项选择题 1、为了反映行政单位收到拨入专款的增减变动情况，应设置的会计科目是。 A “专项收入” B“拨入专款” C“拨入经费—拨入专项经费” D “拨入专项经费” 2、实行按40%的比例上缴预算外资金财政专户办法的行政单位，在收到预算外资金100000 元时，计入“预算外资金收入”科目的金额为。 A 100000元 B 40000元 C 0元 D 60000元 3、行政单位对固定资产进行清理时，应将变价收入列入。 A 经费支出 B 固定基金 C 专用基金 D 其他收入 4、下列各项，在行政单位的收入中占的比重较大且A 专项收入 B 预算外资金收入 C 经常性收入 D 其他收入 5、行政单位的经费A 业务收入 B 其他收入 C预算外资金收入 D 拨入经费 6、目前我国对行政单位的预算外资金，由财政部门开设统一专户，并实行管理办 法。 A 计划 B专款专用 C 收支两条线 D 银行监督 三、多项选择题 1、行政单位收入包括。 A 拨入经费 B 预算外资金收入 C 拨入专款 D其他收入 2、下列各项，属于预算外资金的内容有。 A 法律、法规规定的行政事业性收费、基金和附加收入等 B 国务院以及财政部审批建立的基金和附加收入等 C 用于乡镇政府开支的乡自筹和乡统筹资金 D 主管部门从所属单位集中的上缴资金 3、下列各项，属于其他收入的有。 A 废旧物资变价收入 B 捐赠收入 C 投资收益 D 有偿服务收入 4、下列各项，对于专项收入核算表述正确的有。 A 单独核算 B 据实报销 C 专项结报 D 专款专用 第七章行政单位支出的核算 一、判断题: 1、经费支出是行政单位会计的主要核算对象。 2、行政单位的经费支出的资金3、行政单位收回以前年度已列的支出，直接冲减当年的经费支出。 4、行政单位购买的有价证券，按实际支出数列报经费支出。 5、行政单位库存材料盘盈时增加当年支出，盘亏时应增加当年收入。 6、结转自筹基建是行政单位经批准用预算外资金安排基本建设，并将所筹款项转存建设银行。 二、单项选择题 1、行政单位退休人员工资支出应列“目”级科目。 A 基本工资 B 职工福利费 C 其他工资 D 社会保障费 2、行政单位收回本年度已列支的款项时，贷记科目。 A 经费支出 B 拨出经费 C 结余 D 结转自筹基建 3、行政单位收回以前年度已列支的款项时，贷记科目。 A 经费支出 B 拨出经费 C 结余 D 结转自筹基建 三、多项选择题 1、行政单位的支出包括。 A 经费支出 B 预算外支出 C 拨出经费 D 结转自筹基建 2、行政单位自筹基建支出的资金的A 拨入经费 B 预算外资金收入 C 其他收入 D 经常性结余 第八章事业单位资产的核算 一、判断题 1、事业单位预付给内部单位的备用金列为“预付帐款”。 ,、事业单位对外投资取得的收益，应记入“其他收入”帐户。 ,、事业单位购入、调入固定资产过程中，支付的运杂费计入固定资产原始价值。 4、事业单位盘盈的固定资产按重置完全价值入帐。 5、事业单位清理报废、毁损固定资产的残值收入和清理费用列入“其他收入”。 6、事业单位对外投资，其资产重估确认的价值与帐面原值的差额，应当增加或减少其他收 入。 《预算会计》习题及答案新01_预算会计 7、商誉不能单独存在，只有单位转让时才能确认。 二、单项选择题 1、事业单位清理报废固定资产发生的清理费用，应计入帐户。 A 专用基金 B 事业支出 C 成本费用 D 经营支出 2、事业单位出售、报废、毁损固定资产净值应计入帐户。 A 事业结余 B 事业基金 C专用基金 D 其他收入 3、事业单位以材料对外投资，按价记帐，若合同协议价大于材料帐面价值，则其差额列入帐户。 A 其他收入 B 事业收入 C经营收入 D 事业基金 4、事业单位购入打印机一台，买价3000元，运杂费200元， 安装费300元，途中保险费 300元，采购人员差旅费500元，按规定此打印机的入帐价值为元。 A 3800 B 4300 C 3600 D 3500 5、事业单位以无形资产对外投资时，双方确定的价值大于无形资产的原帐面价值的差额记入。 A “资本公积”帐户的贷方 B “其他收入”帐户的贷方 ,“事业基金—投资基金”帐户的贷方 D “事业基金—一般基金”帐户的贷方 6、事业单位对外投资所取得的收益，应作为。 A 事业收入 B 经营收入 C 其他收入 D 专用基金 7、事业单位转让无形资产所取得的价款，应作为 A 事业收入 B 经营收入 C 其他收入 D 附属单位缴款 8、下列单位不属于事业单位范畴的是 A(气象局 B(林业研究所 C(出版社 D(福利企业 9、有张面值14000元，期限为二个月，利率为年利6%的商业票据持有一个月后向银行申请贴现，银行年贴现率为12%，应获得贴现净值为。 A(13998.60元 B(14000元 C(13990.60 10、在采用银行承兑汇票方式下，在付款期满而无力付款时，由银行代为支付或作为逾期借款处理，借记“应付票据”帐户，贷记帐户。 A、应付帐款 B、预付帐款 C、其他应付款 D、借入款项 三、多项选择题 1、引起事业单位固定资产减少的因素有 A 报废 B毁损 C 出售 D投资转出 2、计入固定资产价值的费用项目有 A 支付的买价 B 税金 C 运杂费 D安装费 3、事业单位资产的内容包括。 A 对外投资 B 固定资产 C 流动资产 D 无形资产 4、事业单位存货发生盘亏或盘盈，属于正常的损耗或溢出，则分别作 A 增加“经营支出”或“事业支出” B 冲减“经营支出”或“事业支出” C 增加“经营收入”或“事业收入” D 冲减“经营收入”或“事业收入” 5、事业单位可用于对外投资的资产有。 A、货币资金 B、材料 C、固定资产 D、产成品 第九章事业单位负债的核算 一、判断题 1、借入款项是指事业单位只向金融机构借入的各种款项。 2、事业单位如果不能如期支付到期商业承兑汇票，应将“应付票据”帐面余额“转入”应付帐款“帐户。 3、实行预算外资金结余上缴财政专户办法的事业单位，平时取得预算外资金时，借记“银行存款“科目，贷记”应缴财政专户款“科 目。 4、“应缴预算款”帐户和“应缴财政专户款”帐户，年终余额表示应缴未缴数。 5、应缴预算宽是指事业单位按规定上缴国家预算的款项，包括政府性基金收入、应上缴财政的预算外资金收入等。 二、单项选择题 1、事业单位从事专业业务活动借款所支付的利息应列入帐户。 A 事业支出 B 经营支出 C 其他支出 D 专款支出 2、事业单位收到统筹资金管理部门拨付的退休金时，列入帐户。 A 应付帐款 B 上级补助收入 C 其他收入 D 其他应付款 3、收到从财政专户返还所属单位预算外资金时应列入帐户。 A 事业收入 B 其他收入 C 其他应付款 D 预收帐款 4、实行定期结余办法上缴预算外资金收入的事业单位，收到预算外资金收入时应列入帐户。 A 预算外资金收入 B 事业收入 C 其他收入 D 应缴财政专户款 5、融资租入固定资产，应付的租金列入帐户。 A 预收帐款 B 其他应付款 C 事业支出 D 经营支出 三、多项选择题 1、事业单位的负债包括。 A 借入款项 B 应付帐款 C 其他应付款 D 预收帐款 2、属于应缴预算款的项目包括。 A 行政性收费 B 罚没收入 C 预算外资金收入 D 政府性基金收入 3、下列通过“其他应付款”帐户核算的内容包括。 A 存入保证金 B 应付个人交存的住房公积金 C 租入固定资产的租金 D 应付购货款 4、事业单位支付的借款利息可以列入。 A 事业支出 B 经营支出 C 专项支出 D 其他支出 第十章事业单位收入的核算 一、单项选择题 1、收到上级单位拨入本月正常经费，应列入 A 财政补助收入 B 上级补助收入 C 事业收入 D 拨款收入 2、收到上级单位转拨的预算外资金收入，应列入 A 财政补助收入 B 上级补助收入 C 事业收入 D 拨入经费 3、收到附属的独立核算单位缴纳的收入应列入 A 事业收入 B 拨入专款 C 应缴财政专户款 D 附属单位缴款 4、收到上级单位用自身组织的收入给予的补助时，应记入 A 事业收入 B 财政补助收入 C 上级补助收入 D拨入专款 5、收到外单位捐赠的未限定用途的现金，应记入 A 事业收入 B 经营收入 C 其他收入 D 拨入专款 6、事业单位收到的罚款收入，应纳入 A 事业收入 B 经营收入 C 其他收入 D 应缴预算款 7、留归单位的专款结余应列入帐户。 A 事业结余 B 经营结余 C 事业基金 D专用基金 8、事业单位发生现金折扣时，应当相应冲减 A 事业收入 B 经营收入 C 其他收入 D 附属单位缴款 9、事业单位发生销货退回，不论是否属于本年度销售的，都应冲减本期的 A 经营收入 B 事业收入 C 事业基金 D 经营结余 10、属于经营收入范围的是 A 出租、出借的固定资产收入 B 出租礼堂收入 C学校非独立核算的食堂收入 D 独立核算车队收入 11、事业单位拨出经费的资金A 上级补助收入 B 事业收入 C 经营收入 D 财政补助收入 二、多项选择题 1、事业单位的收入包括 A 拨入专款 B 财政补助收入 C 上级补助收入 D 应缴预算收入 2、年终转帐后应无余额的帐户有 A 事业收入 B 经营收入 C 上级补助收入 D 附属单位缴款 3、下列帐户年终应转入“事业结余”帐户的有 A 经营收入 B 其他收入 C 事业收入 D 财政补助收入 4、经营收入必须具备的条件有 A 专业业务活动取得的 B 经营活动取得的 C 实行独立核算 D 实行非独立核算 5、下列属于事业单位其他收入的有 A 上级拨入的补助款 B 附属单位上缴款 C 固定资产租金收入 D债券利息收入 6、下列属于事业单位经营收入的包括 A 学校学费收入 B 学校非独立核算的电影院收入 C 学校非独立核算的招待所收入 D 学校电脑培训收入 三、判断题 1、事业单位收到所属报销单位交来的收入，应列入“附属单位缴款”帐户。 2、“财政补助收入”帐户年终转帐后应无余额。 3、“财政补助收入”4、经营收入是事业单位在本单位专业业务活动及辅助活动之外，开展独立核算经营活动取 得的收入。 5、附属单位缴款是指事业单位附属的非独立核算单位上交的款项。 6、年终，事业单位的“拨入专款”帐户的余额应转入“事业基金”帐户。 7、事业单位的全部收入，期末均应转入“事业结余”科目。 8、事业单位收到从财政专户核拨的预算外资金应记入“事业收入”科目的贷方。 9、经营收入主要包括投资收益、固定资产租金收入、捐赠收入。 第十一章事业单位支出的核算 一、单项选择题 1、专项工程完工，年终将“专款支出”帐户余额转入帐户。 A 事业结余 B 经营结余 C 事业基金 D 拨入专款 2、事业单位收回以前年度支出后，一般应直接记入帐户的贷方，但国家有专门 规定的，从其规定。 A 事业收入 B 事业基金 C 事业结余 D 事业支出 3、“成本费用”帐户属于类帐户。 A 资产 B 支出 C 负债 D 费用 4、事业单位上缴上级单位的管理费应记入科目。 A 事业支出 B 经营支出 C 上缴上级支出 D 对附属单位补助 5、拨出经费的资金A 上级补助收入 B 事业收入 C 经营收入 D 财政补助收入 6、年终，将“事业支出”科目借方余额全数转入科目。 A 经营结余 B 事业结余 C 事业基金 D 结余分配 二、多项选择题 1、对附属单位补助的资金A财政预算资金 B非财政预算资金 C自有资金 D 所有资金 2、年终需将余额转入“事业结余”的科目有 A事业支出 B 经营支出 C 拨出经费 D 拨出专款 3、年末可以有余额的支出类科目有 A事业支出 B 拨出专款 C 专款支出 D 成本费用 4、下列帐户中，属于支出类帐户的有。 A销售税金 B 应交税金 C成本费用 D 经营支出 5、下列支出中属于事业支出的有。 A学校的办公费 B 学校电影院影片租金 C学生助学金 D 学校图书购置费 6、下列项目，在“销售税金”账户核算的有。 A、增值税 B、资源税 C、营业税 D、教育费附加 三、判断题 1、“拨出经费”帐户用来核算事业单位拨付所属单位的各项资金。 2、对附属单位补助和上缴上级支出属于调剂性支出，不是单位开展业务及其他活动的开支。 3、经营支出是事业单位在专业业务活动及其辅助活动之外开展经营活动发生的支出。。 4、结转自筹基建是指事业单位用各种资金安排基本建设，并转存建设银行的资金。。 5、对附属单位补助资金，其第十二章事业单位净资产的核算 一、单项选择题 1、事业基金包括 A 修购基金 B 一般基金和投资基金 C 医疗基金 D 固定基金] 2、事业单位使用各项专用基金时 A 借记“专用基金—××基金”，贷记“结余分配—××基金” B借记“专用基金—××基金”， 贷记“拨入专款—××专款” C借记“专用基金—××基金”，贷记“银行存款” D 借记“结余分配—××” 贷记“专用基金—××” 3、事业单位年终结帐后，发生以前年度会计事项调整或变更，涉及到以前年度结余的，一般应直接转入或冲减 A 事业结余 B 经营结余 C 事业基金 D 结余分配 4、专款结余按规定留归本单位的部分，形成 A 投资基金 B 固定基金 C 一般基金 D 专用基金 5、只能用于固定资产修缮和购置的基金是 A 一般基金 B 投资基金 C 事业基金 D 修购基金 6、下列基金不属于专用基金的是 A 修购基金 B 职工福利基金 C 医疗基金 D 固定基金 7、事业单位的年终未分配结余应全部转入 A 一般基金 B 投资基金 C 职工福利基金 D 医疗基金] 8、用无形资产对外投资，合同确定的价值高于原帐面价值的差额，形成 A 事业基金 B 固定基金 C 修购基金 D 事业结余 8、事业基金的主要作用是。 A安排本年度支出 B平衡单位预算，弥补以后年度收支差额 C下年度用于安排支出 二、多项选择题 1、事业单位专用基金—修购基金A 事业收入 B 经营收入 C 固定资产变价收入 D 事业结余 2、事业单位的专用基金有 A 医疗基金 B 住房基金 C 职工福利基金 D 修购基金 3、结余分配的去向有 A 提取职工福利基金 B 提取修购基金 C 计算交纳所得税 D 转入事业基金 4、年终转帐后有余额的净资产科目有 A 事业基金 B 专用基金 C 固定基金 D 结余分配 5、年终转帐后没有余额的净资产帐户有 A 事业结余 B 经营结余 C 固定基金 D 结余分配 6、年终事业单位参加分配的结余包括 A 专项资金结余 B 事业结余 C 经营结余 D 实行预算外资金结余上缴办法的预算外资金结余 7、年终将余额转入“经营结余”科目的支出有 A 经营支出 B 销售税金 C 专款支出 D 结转自筹基建 三、判断题 1、事业单位清理固定资产取得的变价收入应记入“固定基金” 科目。 2、职工福利基金主要用于职工集体福利和个人福利方面。 3、事业单位在任何情况下，固定资产与固定基金帐面余额均保持一致。 4、专用基金按规定一般不直接参加经营活动。 5、年终将“结余分配”科目的余额转入“事业基金”科目，转帐后“结余分配”科目无余额。 6、专用基金在管理上要求“专设帐户”，意思是要求在银行单独开户。 7、事业基金包括“事业结余”和“经营结余”两部分。 第十三章财政总预算资产的核算 一、单项选择题 1、对有价证券的核算，财政总预算会计应设置科目。 A 短期投资 B 对外投资 C 长期债权投资 D 有价证券 2、财政部门借给下级财政部门预算资金时，会计核算的科目是。 A 暂付款 B 与下级往来 C 预拨经费 D 借出款项 3、“在途款”帐户属于类帐户。 A 资产 B 负债 C 净资产 D 收入 《预算会计》习题及答案新01_预算会计 4、为核算上下级财政结算形成的债权，应设置科目核算。 A 暂付款 B 与下级往来 C 暂存款 D 与上级往来 二、多项选择题 1、财政的资产，包括 A在途款 B 有价证券 C财政性存款 D对外投资 2、财政性存款是财政部门代表政府所掌管的财政资金，包括 , 在途款 B 国库存款 C 与下级往来 D 其他财政存款 3、下列会计科目中，属于资产类中债权的科目是。 A在途款 B 暂付款 C 与下级往来 D 预拨经费 4、“与下级往来”科目借方核算的内容有 A借出款项的收回数 B 借给下级财政的款项 C 转作补助支出数 D下级财政应上缴的收入 5、“与下级往来”科目贷方核算的内容有 A借出款项的收回数 B 借给下级财政的款项 C 转作补助支出数 D 年终结算应补下级财政数 6、“暂付款”帐户贷方核算的内容包括 A 借出款项的收回数 B 转作“预算支出数” C 转作“补助支出”数 D 借给所属预算单位的临时急需的款项 三判断题 1、我国乡镇一级政府也应该设立财政总预算会计。 2、财政总预算会计范围包括预算外资金的核算。 3、支付购买有价证券的资金可以直接列作支出。 4、属于乡镇的预算资金，都必须通过“其他财政存款”科目来进行核算。 5、所有的预拨经费都应在年终前转列支出或清理收回。 6、上下级财政的往来款项，可以通过“暂存款”来反映。 第十四章财政总预算负债的核算 一、单项选择题 1、本级财政向上级财政部门借入的有偿使用资金，应采用的会计科目是 A 借入款 B 暂存款 C 与上级往来 D 借入财政周转金 2、财政部门与预算单位之间往来过程中发生的负债，应采用的帐户名称为 A 与上级往来 B 借入款 C 暂付款 D 暂存款 3、“与上级往来”属于类帐户。 A 资产 B 负债 C 收入 D 双重性质 二、多项选择题 1、财政总预算会计核算的负债内容包括 A 按法定程序及核定的预算举借的债务 B 应付款 C 欠上级财政机关款、欠下级财政机关款 D 收到性质不明的款项 2、“暂存款”帐户的借方核算的内容包括 A 收到预算单位缴来性质不清的收入 B 结算时退还预算单位数 C 借入预算单位数 D 暂存款转作预算收入数 3、“暂存款”帐户的贷方核算的内容包括 A 收到预算单位缴来性质不清的收入 B 结算时退还预算单位数 C 借入预算单位数 D 暂存款转作预算收入数 4、“与上级往来”帐户借方核算的内容包括 A归还上级财政部门的借款 B退还预算单位多缴的款项 C 转作“补助收入”数 D 体制结算中应由上级补给的款项 三判断题 1、上下级财政的往来款项，可以通过“暂存款”来反映。 2、“与上级往来”帐户出现借方余额时，应把它作为资产类帐户，在编制资产负债表时， 编在资产类。 3、“借入款”是核算财政部门向社会举借的债务以及向其他部门借入的款项。 第十五章财政总预算收入的核算 一、单项选择题 1、一般预算收入的确认以为准。 A 征收机关的收纳数额 B 缴入国库经收处的数额 C缴入基层国库的数额 D 缴款单位“缴款数”上的数额 2、“调入资金”帐户的年终余额转入帐户。 A 基金预算结余 B 预算结余 C 专用基金结余 D 一般预算收入 3、已经缴入国库的各项预算收入，即成为国家预算资金，它 的支配权属于。 A 同级税务机关 B 同级国库 C 同级国库经收处 D 同级财政机关 4、按现行“分税制”预算管理体制规定，增值税为共享税，共享比例为。 A 75%和25% B 70%和30% C 80%和20% D 65%和35% 二、多项选择题 1、预算收入的征收机关有 A 财政机关 B 税务机关 C 国家金库 D 海关 2、下列收入中，可以列入“补助收入”的是。 A 体制结算后由下级财政补缴给本级财政的款项 B 上级财政因专项需要补助给本级财政的款项 C上级财政按管理体制补助给本级财政的款项 D税收返还收入 3、下列收入中，可以列入“上解收入”的是。 A 体制规定由下级预算收入中划给本级财政的款项 B 体制结算后由下级财政补缴给本级财政的款项 C 下级财政的各种专项上解款项 D 税收的返还收入 三判断题 1、国库报来当日预算收入数是负数时，记入“一般预算收入”帐户的借方。 2、、未建国库的乡镇收到县财政返回的款项记入“补助收入”帐户的贷方。 3、税收返还收入应通过“与上级往来”帐户进行核算。 4、预拨下年度经费可以列入当年的预算支出。 第十六章财政总预算支出的核算 一、单项选择题 1、专用基金支出帐户的年终余额应转入帐户。 A 专用基金收入 B 专用基金结余 C 基金预算结余 D 预算结余 2、调出资金帐户年终余额应转入帐户。 A 调入资金 B 基金预算支出 C基金预算结余 D 预算结余 3、财政周转金支出帐户年终余额应转入帐户。 A 财政周转金收入 B 财政周转基金 C 基金预算结余 D 预算结余 二、多项选择题 1、下列项目中在“补助支出”帐户中核算的有 A 税收返还支出 B 专项补助下级财政的支出 C 年终结算应拨补给下级财政的自然灾害救款 D 拨给某预算单位的经费 2、一般预算支出帐户借方核算的内容包括 A 政策性补贴支出 B 实行非限额管理的基建支出，建行报来的拨付建设单位数 C 非包干的行政事业单位经费 D 预拨行政事业单位的下年度经费 3、下列支出中，构成一级政府财力减少的有 A 税收返还支出 B 专项上解支出 C调出资金 D 基金预算补助支出 三、判断题 1、凡是预拨以后各期的经费，可直接按预拨数列作本期支出。 2、企业计划亏损补贴在一般预算支出科目中列支。 3、地方财政税费附加支出在一般预算支出科目中列支。 第十七章财政总预算净资产的核算 一、单项选择题 1、预算周转金属于类帐户。 A 资产 B 负债 C 净资产 D 支出 2、各级财政在动用上年结余设置或补充预算周转金时，在会计上要进行什么处理。 A 减少预算结余 B 增加一般预算支出 C 增加基金预算支出 D 增加国库存款 3、财政周转金收支年终净结余由帐户转入财政周转基金帐户的贷方。) A 财政周转金收入 B 财政周转金支出 C 借出财政周转金 D 财政周转金结余 4、财政总预算会计的各项结余应结算一次。 A 每月 B 每季 C 每旬 D 每年 5、预算周转金的数额应随预算支出规模的逐年扩大而 A 增加 B 减少 C 保持原数 D 取消 二、多项选择题 1、年终转入“基金预算结余”帐户的有。 A基金预算收入 B基金预算支出 C调出资金 D补助支出—基金预算补助 2、年终转入“预算结余”帐户贷方的有 A一般预算收入 B调入资金 C基金预算收入 D补助收入—预算补助 3、在编制汇总报表时，上下级报表中应对对冲的对应账户是 A、“年初数”与“年末数” B、“与上级往来”与“与下级往来” C、“上解收入”与“上解支出” D、“补助收入”与“补助支出” 4、下列账户中，年终转账后有余额的有。 A、预算周转金 B、调入资金 C、预算结余 D、与下级往来 三、判断题 1、预算周转金用于平衡预算，也就是说可以用于财政支出。 2、“补助支出”的余额年终全部转入“预算结余”帐户。 3、增设或补充预算周转金时记入其贷方，动用预算周转金时记入其借方。 4、预算结余是指一般预算收入大于一般预算支出的差额。 答案 第一章 预算会计概述 一、判断题 T T F F F F F 二、单项选择题 D D D C A D D D 三、多项选择题 BCD ABC ABC ABCD ACD ABCD 第二章预算会计的核算方法 一、判断题 T T F F 二、单项选择题 A B A B A C 第三章行政单位资产的核算 一、判断题 F F T F T F F 二、单项选择题 B A D C 三、多项选择题 AD ABCD ABC ABCD 第四章行政单位负债的核算 一、判断题 F F T T 二、单项选择题 C A C A C 三、多项选择题 ABC ACD ABCD ABCD 第五章行政单位净资产的核算 一、判断题 T T F T 二、单项选择题 A C B 三、多项选择题 ABCD ABC AD AB 第六章行政单位收入的核算 一、判断题 F T F F T 二、单项选择题 C D D C D C 三、多项选择题 ABD ABCD ABCD ABCD 第七章行政单位支出的核算 一、判断题 T F F F F F 二、单项选择题 D A C 三、多项选择题 ACD BCD 第八章事业单位资产的核算 一、判断题 F T T T F F T 二、单项选择题 A C D A C C A D A D 三、多项选择题 ABCD ABCD ABCD AB ABCD 第九章事业单位负债的核算 一、判断题 F T F F F 二、单项选择题 A D C B B 三、多项选择题 ABCD ABD ABC AB 第十章事业单位收入的核算 一、单项选择题 A C D C C D C B A C D 二、多项选择题 ABC ABCD BCD BD CD BCD 三、判断题 F T F F F F F F F 第十一章事业单位支出的核算 一、单项选择题 D B D C D B 二、多项选择题 BC AC BCD ACD ACD BCD 三、判断题 F T F F F 第十二章事业单位净资产的核算 一、单项选择题 B C C C D D A A B 二、多项选择题 ABC ABCD ACD ABC ABD BC AB 三、判断题 F F F T T F F 第十三章财政总预算资产的核算 一、单项选择题 D B A B 《预算会计》习题及答案新01_预算会计 二、多项选择题 ABC ABD BCD BD ACD AB 三、判断题 T T F F F F 第十四章财政总预算负债的核算 一、单项选择题 D D D 二、多项选择题 ABCD BD AC ACD 三、判断题 F F F 一、单项选择题 C B D A 二、多项选择题 ABD BCD ABC 三、判断题 F F F F 一、单项选择题 B C A 二、多项选择题 ABC ABC ABD 三、判断题 F F F 一、单项选择题 C A C D A 二、多项选择题 ABCD ABD BCD ACD 三、判断题 F F F F 第十五章财政总预算收入的核算 第十六章财政总预算支出的核算 第十七章财政总预算净资产的核算 16