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1、2012.10企业会计学（2012.10businessaccounting）October2012nationalhighereducationselfstudyexaminationBusinessaccountingquestionsCourseCode:00055Candidatesarerequiredtowritetheanswerstoallthequestionsandwritethemontheanswersheet.Multiple-choicepartMattersneed
2、ingattention：1.beforetheanswer,candidateswillberequiredtotesttheirowncoursename,name,ticketnumberwithblackhandwritingsignaturepenorpenfilledintheanswersheetofthespecifiedposition.2.everydayfortheanswer,witha2Bpencilontheanswersheetcorrespondingtothea
3、nswertothequestionofblacklabel.Ifyouneedtochange,withacleaneraser,thencoatedwithotherrightanswers.Youcan'tputitontheexaminationpaper.Asinglechoice(thetitleof20items,eachitemof1points,atotalof20points)Inthefouroptionofeachitemlistedinonlyoneisinlinewi
4、ththerequirementsofthesubject,pleaseselectitandthe"answersheet"ofthecorrespondingcode.Wrongcoating,multicoatedoruncoated.1.inthefollowingbanksettlementaccounts,thefundsfordailyoperations,cashreceiptsandemployeesalaries,bonuses,andbankaccountsareAA.ba
5、sicdepositaccount,B.generaldepositaccountC.specialdepositaccountD.temporarydepositaccount2.purchasesthestockasthetransactionfinancialassetcomputation,paystheprice200000yuan,includingtheannouncementhasnotyetreceivedthecashdividend5000yuan,paysthetrans
6、actioncost600yuanseparately.ThetransactionvalueofthetransactionfinancialassetisBA.194400yuanB.195000yuanC.200000yuanD.200600yuan3.inthefollowing,theaccountingreceivableaccountscorrectlyinouraccountingpracticeisCA.baddebtlossiscalculatedbydirectsellin
7、gmethodB.cashdiscountreceivabletonetentryC.accountsreceivablearenormallyaccountedforatactualamountsD.initialreceivablevaluedoesnotincludeVATinputtax4.ofthefollowingitems,whichareinstock,areBA.engineeringmaterialsB.turnovermaterialsC.underconstruction
8、D.productionequipment5.,anenterpriseisasmall-scaletaxpayer,andtherawmaterialisaccountedforbytheactualcostmethod.Thepurchaseofabatchofmaterialsthismonth,theVATinvoicemarked20000yuan,value-addedtaxof3400yuan,warehousing,selectionandfinishingcostsof300y
