1、会计实务试题（Accounting practice questions）Accounting practice questions.Txt12 missing is a poem to let you in ordinary days to read out the rhythm; missing is a shower, let you dry up the moist days; missing is a sun, so that your days of gloomy clear up. 1. the cash shortage found to be identified shoul
2、d be calculated through () account.A. “other receivables“B. “other payables“C. “out of business expenses“D. “disposal of property damage“answer: Danalysis the cash shortage found to be identified should be calculated through the account of the property to be disposed of.2. three column cash bookkeep
3、ing ().A. can set up two accounts for income and expenditure respectivelyB. should be consecutively numbered on the account pageC. sets the column according to the corresponding account of cash revenue and expenditureMore than D. is not correctanswer: BThe three cash journal, should be numbered cons
4、ecutively in the account page; you can set up the income and expenditure of the two accounts, set up according to the corresponding account cash balance column is cash journal, instead of three cash journal.3. in order to balance of payments and balances to reflect and supervise cash, enterprises sh
5、ould set up () account for general ledger accounting.A. “cash.“B. reserve fund“C. bank deposits“D. monetary fund“answer: AThe balance of payments and balances in order to reflect and supervise cash, enterprises should set up a “cash“ accounts for the total classification accounting.4. if there is fo
6、reign currency in the receipts and disbursements of the enterprise, ().A. set up foreign currency cash account under cash account for accountingB. sets up the foreign currency cash account to carry on the general classification accountingC. needs no special accountingD. sets “foreign currency reserv
7、e fund“ account for general classification accountinganswer: AAbstract if there is foreign currency in the cash of the enterprise, the foreign currency cash account should be set up under the “cash“ account.5. cash income does not include ().A. sales income of bank draft transfer settlementCash rece
8、ipts from B. sales of goodsC. income from providing servicesD. the excess money returned by business travelers for reimbursement of travel expensesanswer: Aanalysis the sales income of bank draft transfer settlement does not involve cash, so it is not included in the cash income.6. the following mus
9、t not belong to the original receipts of cash receipts.A. commercial billB. invoiceC. non operating receiptD. internal receiptanswer: AThe related cash income invoices, non operating receipt and receipt are likely to become the original voucher of cash income, only commercial bills do not involve ca
10、sh income, may not be the original voucher of cash income.7. enterprises withdraw cash from banks, should ().A. debit cash“B. debit bank deposits“C. debit “reserve fund“D. credited “cash.“answer: AAbstract: when enterprises withdraw cash from banks, they should debit “cash“ and credited “bank deposi
11、ts“.8. the enterprise takes back 500 yuan of cash owed by a company.A. debit cash“B. credited “cash.“C. debit bank deposits“D. credited “bank deposits“answer: Aanalysis the enterprise takes back 500 yuan of cash owed by a company, and should debit “cash“ and credited “accounts receivable“.9. the loa
12、n of the enterprise to recover the workers return should be paid.A. debit cash“B. credited “cash.“C. debit “reserve fund“D. credited “reserve fund“answer: Aanalysis when the enterprise returns the loan which is returned by the employee, it should debit “cash“ and credited “other receivable“.10. afte
13、r the verification of the shortage of cash, the reason is unknown.A. debit management expense“B. credited management fees“C. debit “out of business expenses“D. credits “out of business expenses“answer: Aanalysis if the reason for the shortage of cash is unknown, the management fee should be debited
14、and credited to the loss of the property to be disposed of“.11. after the verification of the cash overflow, the reason is unknown.A. debit out of business income“B. credited “non operating income.“C. debit “out of business expenses“D. credits “out of business expenses“answer: Banalysis when the cau
15、se of the excess cash check is unknown, it should debit the “disposal of property damage“, and credited “out of business income“.12. enterprises with foreign currency receipts and payments business should ().A. only RMB, cash on account“B. only set foreign currency “cash day book“C. has a variety of
16、 foreign currency, converted into a foreign currency, set “cash day book“D. set cash daily bookkeeping according to RMB cash and foreign currency cash“answer: Danalysis enterprises with foreign currency receipts and payments business should set cash daily bookkeeping according to RMB cash and foreig
17、n currency cash“.13. the cash overflow found to be ascertained shall be accounted through () account.A. “other receivables“B. “other payables“C. “out of business income“D. “disposal of property damage“answer: Danalysis the cash overflow found to be identified should be calculated through the account
18、s of the payable property damage.14. multi column cash daily bookkeeping ().There is no specific format for A.B. must balance revenue and expenditure in the same accountC. must set up two accounts for income and expenditure respectivelyMore than D. is not correctanswer: Aanalysis there is no specifi
19、c format for the multi column diary, which can balance the income and expenditure in the same account, and also set up two accounts for income and expenditure.15. a enterprise implements quota imprest system to general affairs department. The General Accounting Department reserves the relevant vouch
20、ers to the accounting department for reimbursement, and the accounting department makes up the quota in cash.A. debit “other receivables - reserve fund“B. credited “other receivables - reserve fund“C. debit cash“D. credited “cash.“answer: Danalysis the general account department reserves the relevan
21、t vouchers to reimburse the accounting department, and the accounting department makes up the quota with cash, and the management fee should be debited and credited to the cash“.16. a enterprise implements quota imprest system to general affairs department. Department of general affairs first letter
22、, (should).A. debit cash“B. debit “other receivables - reserve fund“C. credited “other receivables - reserve fund“D. credited “other payable - reserve fund“answer: BThe Department of general affairs: first payment, shall debit the “other receivables, cash, cash and credit“.17. cash is managed by ().
23、A. cashierB. Accounting ExecutiveC. chief accountantPerson in charge of D. unitanswer: Aanalysis in the unit, cash is managed by the cashier.18. for the enterprises that implement the imprest system, the accounting treatment should be carried out.A. can only set up “other receivables - reserve funds
24、“ for accountingB. can only set “imprest fund“ account calculationC. can set up “other receivable imprest fund“ for accounting, and set up “imprest fund“ account calculationD. can “set the imprest account accounting cash accountanswer: Canalysis for the enterprises that implement imprest system, the
25、 accounts receivable can be set up with other receivables and reserve funds,You can also set the “imprest“ account accounting.19. enterprises send cash to banks, should ().A. debit cash“B. credited “cash.“C. credited “reserve fund“D. debit “reserve fund“answer: Banalysis when enterprises send cash t
26、o banks, they should debit “bank deposits“ and credit “cash“.20. enterprises should pay their salaries.A. debit cash“B. credited “cash.“C. debit bank deposits“D. credits payable wages“answer: Banalysis enterprises pay wages, should debit “PAYABLE wages“, credited “cash“.21. the enterprise purchases
27、the office articles with cash, then should ().A. debit cash“B. credited “cash.“C. debit bank deposits“D. credited “bank deposits“answer: Banalysis when the enterprise purchases a set of office articles with cash, it should debit the management fee and credit the cash“.22. () cannot be the original v
28、oucher of cash disbursement.A. loan receiptB. payrollC. reimbursement formD. commercial acceptance draftanswer: Danalysis commercial acceptance draft for transfer settlement, does not involve cash disbursements, so it can not become the original voucher of cash disbursements.23. () cash expenditure
29、not belonging to the unit.A. pay wages to employees in this unitB. pays individual labor remunerationC. buys machines worth 5000 yuanD. pays the reserve funds to the relevant departments within the unitanswer: Canalysis the machine that buys 5000 yuan is beyond the scope of cash use, and can only be
30、 settled by transferring cash expenditures not belonging to the unit.24. enterprises receive a package deposit paid by a store, should ().A. debit “reserve fund“B. credited “reserve fund“C. credited “cash.“D. debit cashanswer: Danalysis when the enterprise receives the deposit deposit from a store,
31、it should debit “cash“ and credited “other payable“.25. when checking the cash in stock, it is found that the number of stocks is greater than the balance of the book, and the reason should be found out.A. credited “cash.“B. debit “pending disposal of property damage“C. credits “pending disposal of
32、property damage“D. credits “other payables“answer: Canalysis when the amount of cash stock is greater than the balance of the book, the reason is to be debited to cash and credited to the loss of the property to be treated“.26. enterprises should set up a “cash“ (by) according to the order of daily
33、business register.A. SupervisorB. cashierC. accounting personnelD. Manageranswer: Banalysis cash account book is registered by cashier.27. in the following items, the use of cash is not allowedA. acquisition of waste materials to individualsB. pays individual labor remunerationC. travel by travel ex
34、pensesPurchase of fixed assets by D.answer: Danalysis the purchase of fixed assets is not within the scope of cash use stipulated in the Interim Provisions of cash management.28. Provisional Regulations on cash management are issued by ().A. State CouncilB. peoples Bank of ChinaC. National Peoples C
35、ongressD. Ministry of Financeanswer: Aanalysis Interim Provisions on cash management shall be issued by the state council.29. () is the most powerful monetary fund of enterprise liquidity.A. deposit in L / CB. cashC. deposits outside the cityD. bank draft depositanswer: Banalysis cash is the most po
36、werful monetary fund of enterprise liquidity.30. the starting point of cash settlement is () yuan.A.500B.5000C.100D.1000answer: Dresolution the starting point of cash settlement is 1000 yuan.31., the economic exchanges between the opening accounts, in addition to the provisions of the scope of cash
37、can be used, should be (through) transfer settlement.A. peoples Bank of ChinaB. bankC. financial companyD. policy bankanswer: Banalysis the economic exchanges between the opening units should be transferred and settled through the Bank of account, unless the cash can be used in accordance with the p
38、rescribed scope.32. an open bank shall, according to the actual needs of the account opening unit, check the cash limit required for the daily expenditure of the opening unit.A.3 - 5 daysB.5 - 10 daysC.3 - 10 daysD.3 - 6 daysanswer: Aanalysis the bank should check the cash limit required by the unit
39、 for 3 to 5 days daily sporadic expenses according to the actual needs of the opening unit.33. for the remote areas and inaccessible areas of the account unit, its inventory cash limit may be more than 5 days, but not more than (days) sporadic daily expenses.A.15 daysB.10 daysC.20 daysD.25 daysanswe
40、r: Aanalysis for the remote areas and inaccessible areas of the account unit, its inventory cash limit may be more than 5 days, but not more than 15 days of sporadic daily expenses.34. the cash income of the account opening unit should be sent to the bank on the same day, and the delivery date is de
41、termined by the time when the deposit is really difficult.A. peoples Bank of ChinaPerson in charge of B. unitC. bankD. heads of accounting institutionsanswer: Canalysis the cash income of the account opening unit should be sent to the bank on the same day, and it is difficult to deposit the deposit
42、on the same day, and the deposit bank will determine the delivery time.35. accounts in principle cannot zuozhi cash, because of special circumstances need to spend cash, shall be submitted to the examination and approval ().A. peoples Bank of ChinaPerson in charge of B. unitC. bankD. heads of accoun
43、ting institutionsanswer: CThe account unit: principle cant zuozhi cash, because of special circumstances need to spend cash, shall be submitted to the examination and approval of the bank.36. if the account holder withdraws cash from the bank within the stipulated cash use scope, it shall specify th
44、e use, and shall be signed and sealed by the bank, and shall pay the cash after the examination of the bank.Person in charge of A. unitB. accounting department headsC. cashierD. internal auditorsanswer: BThe account unit: use cash from the bank within the scope stipulated in cash shall specify the p
45、urposes by the accounting department of the person in charge signature, the bank examination, pay cash.37. the depositor opens a bank and implements the system of opening an account permit by the local branch of the peoples Bank of china.A. basic deposit accountB. general deposit accountC. temporary
46、 deposit accountD. special deposit accountanswer: Aanalysis the depositor opens the basic deposit account in the bank, and implements the system of opening the account opening permit by the local branch of the peoples Bank of china.38. when the enterprise withdraws the cash from the bank within the
47、prescribed scope, it shall clearly state the use of the cash and sign and seal it from the bank to draw out the cash cheque.A. internal auditorsB. cashierPerson in charge of C. unitD. accounting department headanswer: Danalysis if the enterprise withdraws the cash from the bank within the prescribed
48、 scope, it shall specify the purpose of the application and draw the cash cheque with the person in charge of the accounting department signed and sealed39. daily cash account and () check, so that accounts consistent.A. cash in handB. cash general ledgerC. payment voucherD. bank deposit journalansw
49、er: Aanalysis daily cash account should be checked with cash in stock, so as to keep accounts consistent.FortyIn order to meet the needs of the daily expenditure, the financial department of the enterprise pays the imprest funds to the internal units and staff members of the enterprise.A. cashB. accounts receivableC. reserve fundD. Monetary Fundanswer: Canalysis the enterprise finance department for the daily sporadic expenditure,
