事业单位招考会计专业检查测试题合集.doc

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1、-_ 一、单项选择题 1、下列关于行政事业单位会计的特点的表述中，不正确的是（ ） 。 A.会计要素分为五大类，即资产、负债、净资产、收入和支出 B.会计核算基础以收付实现制为主 C.某些具体业务的会计核算与企业会计不同 D.会计报表较为简单，主要包括资产负债表和利润表2、事业单位在财产清查中发现经营用材料盘亏，其中属于正常损耗的应（ ） 。 A.计入当期事业支出 B.计入当期经营支出 C.计入当期生产成本 D.冲减经营用材料盘盈价值3、事业单位在财产清查中发现事业用材料盘盈，其中属于正常溢余的应（ ） 。 A.计入当期经营支出 B.计入当期事业支出 C.冲减当期事业支出 D.冲减事业用材料盘

2、亏价值4、下列关于事业单位对外投资的表述中，不正确的是（ ） 。 A.对外投资包括债权投资和其他投资 B.以货币资金的方式对外投资，应当按照实际支付的款项记账 C.以实物的方式对外投资，应当按照评估确认的记账 D.以无形资产的方式对外投资，应当按照原账面价值记账5、事业单位投资期内实际取得的利息、红利等各项投资收益，应当计入当期（ ） 。 A.事业收入 B.经营收入 C.其他收入 D.营业外收入6、下列有关事业单位固定资产的核算中，表述不正确的是（ ） 。 A.盘盈的固定资产按照重置完全价值入账 B.接受固定资产捐赠发生的相关费用计入固定资产价值 C.自行建造的固定资产，按照建造过程中实际发生

3、的全部支出记账 D.固定资产从达到预定可使用状态的下月起计提折旧7、下列各项中，属于事业单位事业基金的有（ ） 。 A.修购基金 B.专用基金 C.固定基金 D.投资基金8、事业基金是指事业单位拥有的（ ）的净资产。 A.指定用途 B.自由使用 Do the following three main points: 1 find out the weak. Review process is to sum up the knowledge on the one hand, make the knowledge more coherent system and regularity, but a

4、lso let the students themselves, looks up the deficiencies. So, we teachers to understand the students knowledge of the situation prior to the review, students not only found widespread deficiencies, but also some shortcomings, for these well designed programs, reasonable arrangement of time, this r

5、eview is more targeted and more effective. For example, you can design a form for investigation, understanding students weaknesses in each knowledge, put it as a review of key, combined with the problem of textbooks to review, both to avoid casting a net tihaizhanshu, and improve the efficiency of r

6、eview. 2, good collation. Through six years of study, students in the basics, reading method, exercises, and so already have a certain degree of accumulation, the review stage, teachers should know how to guide the students to label the accumulation, process, form a system of knowledge networks. Exe

7、rcises for students to be representative, “fine“, “complete“, to “live“, and earnestly do a problem learning a method, class of pass was to get “time efficient“ review results. 3, pay attention to use. The accumulation of knowledge is ultimately to use, therefore, review the situation and life situa

8、tion to be created in a variety of languages, guide students on the basis of the previous accumulation of knowledge to use to the maximum, and really apply what they have learned. Second, review the content and strategy of the first part: the basics (a) 1, review the main points of Hanyu Pinyin is a

9、ble to recite and write down the alphabet of Hanyu Pinyin; accurate spelling pronunciation (after reading cacuminal, nasal sound, light, and retroflex sounds), the correct write consonants, vowels and syllables. 2,. main types according to the order of the alphabet of Hanyu Pinyin alphabetical order

10、; fill in the appropriate uppercase and lowercase letters; see phonetic writing words; pinyin to write sentences with dot to select the correct pronunciation of the word; to bring some initial consonants or vowels, word selection. Second, the main types of words (1) Ruby written words; (2) to bring

11、Word to select the correct pronunciation; (3) use a sequencer and radical character lookup method2 C.非限定用途 D.专项投资9、某事业单位 2010 年取得经营收入 500 000 元，取得其他收入 100 000 元，发生经营支出 120 000 元，发生销售税金 总额为 130 000 元，其中由经营业务负担的销售税金为 90 000 元。则不考虑其他因素，该事业单位当年的经营结余为 （ ）元。 A.250 000 B.290 000 C.300 000 D.350 00010、某事业单位

12、 2010 年取得事业收入 1 000 000 元，取得债券利息收入 100 000 元，发生事业支出 900 000 元。不考 虑其他因素，该事业单位当年的事业结余为（ ）元。 A.100 000 B.1 100 000 C.200 000 D.550 00011、事业单位结余的未分配结余应转入（ ） 。 A.投资基金 B.固定基金 C.专用基金 D.一般基金12、事业单位年终结账时，下列各类结余科目的余额，不应转入“结余分配”科目的是（ ） 。 A.“事业结余”科目借方余额 B.“事业结余”科目贷方余额 C.“经营结余”科目借方余额 D.“经营结余”科目贷方余额13、事业单位转让无形资产所

13、有权所取得的收入应（ ） 。 A.冲减经营支出 B.冲减事业支出 C.增加经营收入 D.增加事业收入14、事业单位收到从财政专户核拨的预算外资金，在会计处理时应贷记的会计科目是（ ） 。 A.财政补助收入 B.事业收入 C.其他收入 D.拨入专款15、某学校于 2010 年 1 月份收到财政部门拨入的事业经费 600 000 元。该学校收到该笔款项时，应计入的科目为（ ） 。 A.财政补助收入 B.事业收入 C.上级补助收入 Do the following three main points: 1 find out the weak. Review process is to sum up

14、the knowledge on the one hand, make the knowledge more coherent system and regularity, but also let the students themselves, looks up the deficiencies. So, we teachers to understand the students knowledge of the situation prior to the review, students not only found widespread deficiencies, but also

15、 some shortcomings, for these well designed programs, reasonable arrangement of time, this review is more targeted and more effective. For example, you can design a form for investigation, understanding students weaknesses in each knowledge, put it as a review of key, combined with the problem of te

16、xtbooks to review, both to avoid casting a net tihaizhanshu, and improve the efficiency of review. 2, good collation. Through six years of study, students in the basics, reading method, exercises, and so already have a certain degree of accumulation, the review stage, teachers should know how to gui

17、de the students to label the accumulation, process, form a system of knowledge networks. Exercises for students to be representative, “fine“, “complete“, to “live“, and earnestly do a problem learning a method, class of pass was to get “time efficient“ review results. 3, pay attention to use. The ac

18、cumulation of knowledge is ultimately to use, therefore, review the situation and life situation to be created in a variety of languages, guide students on the basis of the previous accumulation of knowledge to use to the maximum, and really apply what they have learned. Second, review the content a

19、nd strategy of the first part: the basics (a) 1, review the main points of Hanyu Pinyin is able to recite and write down the alphabet of Hanyu Pinyin; accurate spelling pronunciation (after reading cacuminal, nasal sound, light, and retroflex sounds), the correct write consonants, vowels and syllabl

20、es. 2,. main types according to the order of the alphabet of Hanyu Pinyin alphabetical order; fill in the appropriate uppercase and lowercase letters; see phonetic writing words; pinyin to write sentences with dot to select the correct pronunciation of the word; to bring some initial consonants or v

21、owels, word selection. Second, the main types of words (1) Ruby written words; (2) to bring Word to select the correct pronunciation; (3) use a sequencer and radical character lookup method3 D.事业基金16、下列各项专用基金中，按规定从结余中提取的是（ ） 。 A.职工福利基金 B.医疗基金 C.修购基金 D.住房基金17、资产负债表月报的右方包括（ ） 。 A.负债、结余、收入 B.资产、支出、净资产

22、C.负债、净资产、收入 D.资产、收入、结余18、事业单位资产负债表是反映事业单位（ ）的报表。 A.一定时期资产分布状况 B.一定时点财务状况 C.一定时点负债构成情况 D.一定时期财务状况19、事业单位收入支出表中不包括（ ） 。 A.收入 B.支出 C.结余 D.收益二、多项选择题 1、事业单位收入支出表提供的项目包括（ ） 。 A.事业结余 B.经营结余 C.专款结余 D.专用基金结余2、下列各项中，属于事业单位的净资产的有（ ） 。 A.固定基金 B.结余 C.事业基金 D.专用基金3、事业单位专用基金是指事业单位按规定提取的具有专门用途的资金。下列各项中，属于事业单位专用基金的有（

23、 ） 。 A.医疗基金 B.住房基金 C.投资基金 D.职工福利基金4、下列各项中，属于事业单位支出的有（ ） 。Do the following three main points: 1 find out the weak. Review process is to sum up the knowledge on the one hand, make the knowledge more coherent system and regularity, but also let the students themselves, looks up the deficiencies. So, we

24、 teachers to understand the students knowledge of the situation prior to the review, students not only found widespread deficiencies, but also some shortcomings, for these well designed programs, reasonable arrangement of time, this review is more targeted and more effective. For example, you can de

25、sign a form for investigation, understanding students weaknesses in each knowledge, put it as a review of key, combined with the problem of textbooks to review, both to avoid casting a net tihaizhanshu, and improve the efficiency of review. 2, good collation. Through six years of study, students in

26、the basics, reading method, exercises, and so already have a certain degree of accumulation, the review stage, teachers should know how to guide the students to label the accumulation, process, form a system of knowledge networks. Exercises for students to be representative, “fine“, “complete“, to “

27、live“, and earnestly do a problem learning a method, class of pass was to get “time efficient“ review results. 3, pay attention to use. The accumulation of knowledge is ultimately to use, therefore, review the situation and life situation to be created in a variety of languages, guide students on th

28、e basis of the previous accumulation of knowledge to use to the maximum, and really apply what they have learned. Second, review the content and strategy of the first part: the basics (a) 1, review the main points of Hanyu Pinyin is able to recite and write down the alphabet of Hanyu Pinyin; accurat

29、e spelling pronunciation (after reading cacuminal, nasal sound, light, and retroflex sounds), the correct write consonants, vowels and syllables. 2,. main types according to the order of the alphabet of Hanyu Pinyin alphabetical order; fill in the appropriate uppercase and lowercase letters; see pho

30、netic writing words; pinyin to write sentences with dot to select the correct pronunciation of the word; to bring some initial consonants or vowels, word selection. Second, the main types of words (1) Ruby written words; (2) to bring Word to select the correct pronunciation; (3) use a sequencer and

31、radical character lookup method4 A.上缴上级支出 B.事业支出 C.经营支出 D.拨出经费5、属于事业单位其他收入核算的内容有（ ） 。 A.对外投资收益 B.外单位对本单位的补助 C.外单位捐赠未限定用途的财物 D.零星杂项收入6、事业单位结余分配核算的内容包括（ ） 。 A.提取职工福利基金 B.计算应交所得税 C.提取医疗基金 D.提取修购基金7、事业单位事业基金中的一般基金，其主要来源有（ ） 。 A.从当年未分配结余中转入 B.用无形资产对外投资时从投资基金中转入 C.盘盈的固定资产 D.从拨入专款形成的结余中按规定留归本单位使用的金额转入8、下列有

32、关事业单位固定资产的核算特点表述中，正确的有（ ） 。 A.固定资产应按取得或购建时的实际成本记账 B.用结余资金购置的专用业务用固定资产，应借记“事业支出”科目 C.固定资产不计提折旧 D.接受固定资产捐赠时发生的相关费用，应当计入固定资产价值9、事业单位对外投资的方式有（ ） 。 A.货币资金 B.材料 C.设备 D.专利权10、下列科目中，事业单位核算无形资产时涉及到的有（ ） 。 A.无形资产 B.事业支出 C.经营支出 D.累计摊销11、下列关于事业单位无形资产的会计处理中，不正确的有（ ） 。 A.实行内部成本核算的事业单位，应当在无形资产取得时，将其成本予以一次摊销 B.事业单位

33、的无形资产包括专利权、土地使用权、非专利技术、著作权、商标权、商誉等 C.事业单位的无形资产不应当进行摊销 D.不实行内部成本核算的事业单位，应当在无形资产的受益期内分期平均摊销Do the following three main points: 1 find out the weak. Review process is to sum up the knowledge on the one hand, make the knowledge more coherent system and regularity, but also let the students themselves, l

34、ooks up the deficiencies. So, we teachers to understand the students knowledge of the situation prior to the review, students not only found widespread deficiencies, but also some shortcomings, for these well designed programs, reasonable arrangement of time, this review is more targeted and more ef

35、fective. For example, you can design a form for investigation, understanding students weaknesses in each knowledge, put it as a review of key, combined with the problem of textbooks to review, both to avoid casting a net tihaizhanshu, and improve the efficiency of review. 2, good collation. Through

36、six years of study, students in the basics, reading method, exercises, and so already have a certain degree of accumulation, the review stage, teachers should know how to guide the students to label the accumulation, process, form a system of knowledge networks. Exercises for students to be represen

37、tative, “fine“, “complete“, to “live“, and earnestly do a problem learning a method, class of pass was to get “time efficient“ review results. 3, pay attention to use. The accumulation of knowledge is ultimately to use, therefore, review the situation and life situation to be created in a variety of

38、 languages, guide students on the basis of the previous accumulation of knowledge to use to the maximum, and really apply what they have learned. Second, review the content and strategy of the first part: the basics (a) 1, review the main points of Hanyu Pinyin is able to recite and write down the a

39、lphabet of Hanyu Pinyin; accurate spelling pronunciation (after reading cacuminal, nasal sound, light, and retroflex sounds), the correct write consonants, vowels and syllables. 2,. main types according to the order of the alphabet of Hanyu Pinyin alphabetical order; fill in the appropriate uppercas

40、e and lowercase letters; see phonetic writing words; pinyin to write sentences with dot to select the correct pronunciation of the word; to bring some initial consonants or vowels, word selection. Second, the main types of words (1) Ruby written words; (2) to bring Word to select the correct pronunc

41、iation; (3) use a sequencer and radical character lookup method5 12、下列各项中，关于事业单位借入款项会计处理表述正确的有（ ） 。 A.利息支出一般按期预提 B.一般不预计利息支出 C.为开展专业活动及其辅助活动而借入的款项所发生的利息，实际支付时计入事业支出 D.为开展经营活动而借入的款项所发生的利息，实际支付时计入经营支出13、事业单位一般在月末计算出应交纳的税金时，应借记（ ）等科目，贷记“应交税金”科目。 A.事业支出 B.经营支出 C.销售税金 D.结余分配14、下列各项中，属于事业单位其他应付款核算的内容有（ ）

42、。 A.租入固定资产的租金 B.存出保证金 C.应付统筹退休金 D.个人交存的住房公积金15、下列各项中，属于事业单位其他应收款核算的内容有（ ） 。 A.借出款 B.备用金 C.应向职工收取的各种垫付款项 D.按照购货合同预付给供应单位的款项三、判断题 1、事业单位的应收及预付款项应当按照实际发生数记账，一般不计提坏账准备。 （ ）2、预付款项业务不多的事业单位，也可以将预付的账款直接记入“应付账款”科目的借方，不设置“预付账款”科 目。 （ ）3、事业单位随买随用的零星办公用品，可以在购入时直接列做当期支出，不作为存货核算。 （ ）4、事业单位会计核算基础为收付实现制。 （ ）5、行政事业

43、单位一般在月末不结账，其资产负债表月报的平衡等式通常为“资产+支出=负债+净资产+收入” 。 （ ）6、事业单位的现金是存放在本单位会计部门的现金，主要用于单位的日常零星开支。 （ ）7、预收账款业务不多的事业单位，可以将预收的账款直接记入“应收账款”科目的贷方，不设置“预收账款”科目。 （ ）8、一般情况下，资产负债表中“固定资产”和“固定基金”两个项目的数字应该相等，但存在融资租入固定资产的 情况下，在尚未付清租赁费时，这两个项目的数字不相等。 （ ）9、事业单位收到拨入的具有指定项目或用途并需单独报账的专项资金应增加拨入专款，使用的专项资金应增加专款 支出，年末应将拨入专款与专款支出之间

44、的差额转入事业基金。 （ ）Do the following three main points: 1 find out the weak. Review process is to sum up the knowledge on the one hand, make the knowledge more coherent system and regularity, but also let the students themselves, looks up the deficiencies. So, we teachers to understand the students knowle

45、dge of the situation prior to the review, students not only found widespread deficiencies, but also some shortcomings, for these well designed programs, reasonable arrangement of time, this review is more targeted and more effective. For example, you can design a form for investigation, understandin

46、g students weaknesses in each knowledge, put it as a review of key, combined with the problem of textbooks to review, both to avoid casting a net tihaizhanshu, and improve the efficiency of review. 2, good collation. Through six years of study, students in the basics, reading method, exercises, and

47、so already have a certain degree of accumulation, the review stage, teachers should know how to guide the students to label the accumulation, process, form a system of knowledge networks. Exercises for students to be representative, “fine“, “complete“, to “live“, and earnestly do a problem learning

48、a method, class of pass was to get “time efficient“ review results. 3, pay attention to use. The accumulation of knowledge is ultimately to use, therefore, review the situation and life situation to be created in a variety of languages, guide students on the basis of the previous accumulation of knowledge to use to the maximum, and really apply what they have learned. Second, review the content and strategy of the first part: the basics (a) 1, review the main points of Hanyu Pinyin is able to recite and write down the alphabet of Hanyu Pinyin; accurate spelling pronunciation (after reading