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1、中级财务会计试卷（Intermediate financial accounting paper）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 paperjudge1, when the enterprise pays cash, if the cash in stock is not enough, it can be paid d
2、irectly by the cash of the day()2. When the fixed assets are depreciated, the fixed assets in the month will not affect the amount of depreciation in the month()3, cash discount, that is, commercial discount, is the financial cost incurred by enterprises in order to return funds as soon as possible(
3、)4, when prices rise, according to the principle of conservatism, enterprises should adopt the first in first out method()5, when the market interest rate is lower than the coupon rate, bonds should be issued at a premium()6, the bank balance adjustment sheet is used to check whether there is any er
4、ror in the account of the enterprise and the bank, and can not be used as the basis for accounting()7. The natural loss of the fixed assets due to the use or the influence of natural forces is called invisible loss()8, in the process of raising capital, the enterprise shall not exceed the registered
5、 capital of the enterprise to absorb the intangible assets of the investors30%()9, the permanent difference is due to the difference between revenue and expenditure determined by accounting and taxation when calculating revenue, the difference occurs in this period, and then turns back in the next p
6、eriod()10, the main business income and other business income division is not absolute, the main business income of an enterprise may be other business subsidiary business income()11. The inventory of enterprises refers to the materials and materials that are actually stored in the enterprise wareho
7、use on the date of inventory12, accounts receivable and prepayments are all claims of enterprises, both of which are caused by sales13, in the period of expansion of loan, according to the principle of conservatism, enterprises should adopt the backward issuing method14, cash discount, that is, comm
8、ercial discount, is the financial cost incurred by enterprises in order to return funds as soon as possible15, when the market interest rate is higher than the coupon rate, the corporate bond issue should be issued at a premium16, the interest rate expense incurred by the enterprise loan shall be cr
9、edited to the financial expense and deducted from the current income17. When the fixed assets are depreciated, the fixed assets to be used within the month shall be depreciated from the beginning of next month, and the fixed assets which are reduced or stopped in the month shall be stopped from the
10、beginning of next month18. The return of goods sold this month, regardless of which year it is sold, should be offset by the sales revenue and cost of sales this month19, enterprises tend to adopt accelerated depreciation method, because this method can make enterprises pay less income tax20, the sa
11、les of products the advance payments shall be confirmed until payment is received (Sales)21, housing, buildings, whether or not to use, should be depreciated()22, when issuing bonds, if the market interest rate is higher than the coupon rate, bonds should be issued at a premium()23. The cost of shor
12、t-term investment refers to the total price paid for short-term investments, including taxes, fees and cash dividends that have been declared and have not yet been received()24. Cash in the cash flow statement is consistent with the meaning of cash in the accounting subject, which refers to cash in
13、stock()25, in the case of non monetary transactions without compensation, the exchange parties are not sure the gains and losses of non monetary transactions()26, accounts receivable and prepaid accounts are the enterprises claims, the two are caused by sales()27. The interest expense incurred by th
14、e enterprise shall be included in the financial expense account and deducted from the current income()28, the depreciation of the fixed assets in the month when the depreciation is paid, does not affect the amount of depreciation in the month()29, capital premium refers to the amount of the investor
15、s contribution to the enterprise is greater than the amount of the owners share in the registered capital of the enterprise()30, the transfer of the use of intangible assets and ownership of income should be included in other business income()First, chooseSingle choice question1. The actual cost of the purchased inventory does not include the followingA, B, C, the purchase price of transport charges VAT D, reasonable loss on the way2, the following () does not belong to the enterprise during the period costA, manufacturing cost B, management fee C,
