资源描述：
《中级财务会计错题集（intermediate financial accounting error set）》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、中级财务会计错题集（Intermediatefinancialaccountingerrorset）1.anenterpriseadoptsplannedcostaccountingformaterials.InDecember1,2008,thecostofmaterialbalanceplanfor4millionyuan,materialcostdifferencecreditbalanceis60thousandyuan;thecostofmaterialplanthismonthis20milli
2、onyuan,thematerialcostdifferencedebitamountsto120thousandyuan;thismonthissuedaplannedcostofmaterialis16millionyuan.TheactualcostofenterprisesinDecember31,2008thebalanceofmaterialsfor(million).(2009examinationquestions)A.798B.800C.802D.1604[answer]C[analysi
3、s]materialcostdifferencerate=(-6+12)/(400+2000)*100%=0.25%,theactualcost=December31,2008thebalanceofmaterial(400+2000-1600)*(1+0.25%)=802(million).2.anenterprisecarriesoutdailyaccountingofmaterialswithplannedcost.Atthebeginningofthemonthplancostbalancemate
4、rialis800thousandyuan,200thousandyuanforthedifferenceincostoverruns.Abatchofmaterialspurchasedinthemonth,theactualcostof1million100thousandyuan,theplannedcostof1million200thousandyuan.Theplannedcostofthematerialsforthemonthis1millionyuan,andthematerialcost
5、ofthematerialsforthemonthshouldbe(10000)yuan.(2007examinationquestions)A.overruns5B.,saving5C.overruns15D.,saving15[answer]A[analysis]thematerialusedforthematerialcostshouldbebornebythedifferenceof=[20+(110-120)/(80+120)*100=5(overrun).3.whentheenterprisec
6、arriesontheaccountingprocessingtothecommoditywhichsellswiththecommoditybutdoesnotseparatethevaluation,thepackingactualcostshouldcarryonto().A."manufacturingexpenses"subjectB."sellingexpenses"subjectC."managementfee"subjectD."otherbusinesscost"subjects4.Aan
7、dBareallvalue-addedtaxpayers.AcompanycommissionedBcompanytoprocessabatchofsemi-finishedproductswhichshouldbepaidfortheconsumptiontax.Afterbeingrecovered,itisusedforthecontinuousproductionoftaxableconsumergoods.Theactualcostofrawmaterialsissuedbyacompanyis2
8、million100thousandyuan,theprocessingfeeis60thousandyuan,thevalue-addedtaxis10thousandand200yuan,andtheconsumptiontaxis240thousandyuan.Assumingthatotherrelevanttaxesandfeesarenotconsidered,thevalueofacompanyto
