第五章单元测试
- 有限责任公司增资扩股时，如果有新的投资者加入，则新加入的投资者缴纳的出资额大于按约定比例计算的其在注册资本中所占份额部分，应记入的贷方账户是（ ）。When a company with limited liability increases its capital and shares, if a new investor joins, the amount paid by the new investor is larger than its share of the registered capital calculated according to the agreed proportion and shall be credited to ( ).
- 某制造业企业为增值税一般纳税人。本期外购原材料一批，发票注明买价20 000元，增值税税额为2 600元，入库前发生的挑选整理费用为1 000元，则该批原材料的入账价值为（ ）。A manufacturing enterprise is a general taxpayer of VAT. In this period, the purchase price of raw materials is 20,000 yuan indicated in the invoice, the value-added tax is 2,600 yuan, and the cost of sorting and selecting expenses before warehousing is 1,000 yuan.Then the cost of the raw materials is ( )
- 企业为维持正常的生产经营所需资金而向银行等金融机构临时借入的款项称为（ ）。The temporary borrowing of funds needed by enterprises to maintain normal production and operation from banks and other financial institutions is called ( )
- 关于企业的实收资本，下列说法中正确的有（ ）。Which of the following statements are correct about the paid-in capital of an enterprise( ).
- 下列账户中，月末应该没有余额的有（ ）。Which of the following accounts would be no balance at the end of the month( ).
- 关于“制造费用”账户，下列说法中正确的有（ ）。Regarding the manufacturing overhead account, the following correct statements are ( ).
- 为了遵循配比原则，企业应将营业外收入减去营业外支出进而确定营业外利润。In order to follow the matching principle, enterprises should deduct non-operating expenses from non-operating revenue to determine non-operating profit. ( )
- 长期借款的利息支出应根据利息支出的具体情况予以资本化或计入当期损益。（ ）Interest expenditure on long-term loans shall be capitalized or recorded into current profits and losses according to the specific condition of interest expenditure. ( )
- “财务费用”账户属于损益类账户，是用来核算企业为筹集生产经营所需资金等而发生的各种筹资费用。（ ）The "financial expenses" account belongs to the profit and loss account, which is used to account for all kinds of financing expenses incurred by enterprises in order to raise funds for production and operation. ( )
- 企业实现收入往往表现为货币资金的流入，但是并非所有货币资金的流入都是企业的收入。（ ）Revenue realized by enterprises is often manifested by the inflow of monetary funds, but not all the inflows of monetary funds are the revenue of enterprises. ( )
A:资本公积 Capital reserve B:实收资本Paid-in capital C:股本Capital share D:盈余公积Surplus reserve
答案:资本公积 Capital reserve
A:22 600元 B:21 000元 C:23 600元 D:20 000元
A:应付账款Accounts payable B:短期借款Short-term loan C:长期借款 Long-term loans D:长期负债Long-term liabilities
A:在生产经营中取得的收益不得直接增加实收资本The revenue from production and operation shall not directly increase the paid-in capital. B:是企业进行正常经营的条件 It is the conditions for enterprises to operate normally C:是企业向外投出的资产It is the assets that an enterprise invests outward D:是企业实际收到投资人投入的资本金 It is the capital that enterprises actually receive from investors
A:“管理费用”账户Administration expenses account B:“应付职工薪酬”账户Employee benefits payable account C:“制造费用”账户 Manufacturing overhead account D:“生产成本”账户Production cost account
A:期末余额在借方，表示在产品的制造费用 The ending balance is on the debit side which represents the manufacturing overhead of the product in process B:贷方登记分配转入产品成本的制造费用Allocation of manufacturing overhead calculated into the cost of products recorded on credit C:借方登记实际发生的各项制造费用The actual manufacturing overhead incurred recorded on debit D:期末结转“本年利润”账户后没有余额There is no balance after carrying -over to the current year profit account at the end of the period
A:对 B:错
A:错 B:对
A:对 B:错
A:对 B:错
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