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1、中级财务会计测试题（Intermediate financial accounting test questions）The document is from the network, I collected and sorted out, if there are omissions, errors, but also ask me to correct!Intermediate financial accounting test questionsFirst, noun interpretation1. inventory2. packaging3. intangible assets4.
2、 contingent liabilities5. financial leasingTwo, radio questions1. exclusive right of proprietary technology ()A. is not protected by lawB. is protected by lawC. are protected by law and others are not protected by lawD. is protected by law within a certain period of time2., from the principle of pru
3、dence, the development and development of human rights incurred in the process of patent rightsA. Intangible assets B. other business expensesC. outside operating expenses D. period expenses3. when the intangible assets are transferred, the accounting entries of intangible assets should be included
4、in the transfer costA.: other business expenses B.: management feeLoans: intangible assets loans: intangible assetsC.: other business expenses D.: management feeCredit: bank deposit loan: bank deposit4. a patented technology purchased by enterprisesBefore the transaction, the negotiating price of th
5、e two sides was 35000 yuan, the actual transaction price was 32000 yuan, and the other 800 yuan transaction fees and legal fees were paidA.35800 B.32000C.32800 D.350005. the starting expenses during the period of establishment of the enterprise shall be distributed at the beginning of the month of p
6、roduction and managementA. financial expense, B management feeC. other business expenses D. out of business expenses6. intangible assets which do not stipulate the period of validity and the period of benefit shall be averagely amortized according to the period of no longer than (or)A.5 B.10C.15 D.2
7、07.B company is a small business tax, value-added tax rate of 6%, the monthly sales of commodity tax totaling 190800 yuanThe value added tax should be paid this monthA.10800 yuan B.11448 yuanC.30600 yuan D.180 000 yuan8.A company invested in a batch of inventory, the inventory book value of 100 thou
8、sand yuan, the market price of 140 thousand yuan, VAT tax rate17%, the stock the output VAT (as).A. 6800 yuan B.1170 yuanC.23800 yuan D. 40800 yuan9. Chinas payment and settlement method stipulates that the time limit for acceptance of commercial drafts is not longer than (or)A. 3 months, B. 6 month
9、sC.9 months D. a year10. the calculation should pay the consumption tax from ad valorem method, should be in accordance with the applicable tax rates (and pay)A. does not include sales of value-added tax or excise taxB. sales excluding VAT but excise taxC. sales of VAT and excise taxD. sales with VA
10、T, but no excise taxThree, multiple-choice questionsThe fixed assets used in L. include ()Fixed assets being used in A. EnterprisesB. leased to other enterprises using fixed assetsC. seasonal discontinued fixed assetsD. repairs fixed assets that have been discontinuedHouses and buildings used at the
11、 end of E.2. the valuation standard of fixed assets has ()A. historical cost B. original valueC. net present value D. reset valueE. net worth3. the characteristics of intangible assets are ()A. has no physical form, B. has salvage valueC. paid for free D.E. earnings uncertaintyFourThe following inta
12、ngible assets may be individually acquired and transferredA. patent B. special technologyC. trademark right D. land use rightE. goodwill5. the ways of obtaining intangible assets of enterprises are as followsA. outsourcing B. self creationC. accepts investment, D. asset evaluation, tangible asset ap
13、preciationE. asset inventory surplus6. the total amount of wages includes ()A. piecework wage B. allowance and subsidyC. hourly wage D. regular comprehensive award bonusE. only child subsidy fee7. of the following items, which belong to the scope of other accounts payableA. rental package deposit B.
14、 education fee surchargeC. rent payable by packages D. employees wages not paid on timeE. deposit for rental package8. the following taxes need to be calculated through the main business tax and additional accountA. value added tax B. business taxC. excise tax D. stamp dutyE. property tax9. in the f
15、ollowing business, the business tax should be paidA. transfer the use right of intangible assets B. selling real estateC. is engaged in finance and insurance, and D. provides processing and repair servicesE. is engaged in entertainment business10. the consumption tax which is entrusted to the processing of the taxable consumer goods and the withholding of the processing section by the trustee may be includedA. debit of the payable tax
