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1、中级财务会计测试题（Intermediatefinancialaccountingtestquestions）Thedocumentisfromthenetwork,Icollectedandsortedout,ifthereareomissions,errors,butalsoaskmetocorrect!IntermediatefinancialaccountingtestquestionsFirst,nouninterpretation1.inventory2.packaging3.intangibleassets4.c
2、ontingentliabilities5.financialleasingTwo,radioquestions1.exclusiverightofproprietarytechnology()A.isnotprotectedbylawB.isprotectedbylawC.areprotectedbylawandothersarenotprotectedbylawD.isprotectedbylawwithinacertainperiodoftime2.,fromtheprincipleofprudence,thedevel
3、opmentanddevelopmentofhumanrightsincurredintheprocessofpatentrightsA.IntangibleassetsB.otherbusinessexpensesC.outsideoperatingexpensesD.periodexpenses3.whentheintangibleassetsaretransferred,theaccountingentriesofintangibleassetsshouldbeincludedinthetransfercostA.:ot
4、herbusinessexpensesB.:managementfeeLoans:intangibleassetsloans:intangibleassetsC.:otherbusinessexpensesD.:managementfeeCredit:bankdepositloan:bankdeposit4.apatentedtechnologypurchasedbyenterprisesBeforethetransaction,thenegotiatingpriceofthetwosideswas35000yuan,thea
5、ctualtransactionpricewas32000yuan,andtheother800yuantransactionfeesandlegalfeeswerepaidA.35800B.32000C.32800D.350005.thestartingexpensesduringtheperiodofestablishmentoftheenterpriseshallbedistributedatthebeginningofthemonthofproductionandmanagementA.financialexpense
6、,BmanagementfeeC.otherbusinessexpensesD.outofbusinessexpenses6.intangibleassetswhichdonotstipulatetheperiodofvalidityandtheperiodofbenefitshallbeaveragelyamortizedaccordingtotheperiodofnolongerthan(or)A.5B.10C.15D.207.Bcompanyisasmallbusinesstax,value-addedtaxrateof
7、6%,themonthlysalesofcommoditytaxtotaling190800yuanThevalueaddedtaxshouldbepaidthismonthA.10800yuanB.11448yuanC.30600yuanD.180000yuan8.Acompanyinvestedinabatchofinventory,theinventorybookvalueof100thousandyuan,themarketpriceof140thousandyuan,VATtaxrate17%,thestockthe
8、outputVAT(as).A.6800yuanB.1170yuanC.23800yuanD.40800yuan9.China'spaymentandsettlementmethodstipulatesthatthetimelimitforacceptanceofcommer
