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2017 junior title exam countdown punch training (45)

Public number: Jiangxi Accounting Network Source: Time: 2020-02-21 01:42:37

Millennium Tongzhou vitality north stream

Miss Republic of China

45 days before the 2017 junior title exam

Daily practice

                                   

初级会计实务 " Primary Accounting Practice "

Multiple choice

1. Among the following items, it is () that will cause an increase or decrease in the “net cash flow from operating activities” item in the cash flow statement.

A. Cash outflow to repay long-term borrowings

B. Cash inflows to receive cash dividends

C. Cash outflow for purchasing fixed assets

D. Cash out of daily office supplies

2. Among the following items, those that do not belong to the cash flow generated by financing activities are ().

A. Repayment of debt

B. Distribution of dividends and interest

C. Cash received from absorbing investments

D. Disposal of subsidiaries

经济法基础 " Basics of Economic Law "

"

Multiple choice

1. The ticket issue date of a certain bill is "March 15, 2014", and its standard wording is ().

A. One hundred and ten years and one March

B. March 10th

C. New Year's Day in March and March

D. March 21st

2. A car trading company imported 50 cars from abroad in November 2014. The customs duty-paid value of each car approved by the customs is 280,000 yuan. It is known that the car tariff rate is 20% and the consumption tax rate is 25%. The amount of excise tax payable by the company on imported cars is RMB 10,000.

A, 560

B, 420

C, 350

D, 28

经济法基础 Economic Law Foundation " Economic Law Foundation "


Pansen Outfit

Answer and analysis

                                     

初级会计实务 " Primary Accounting Practice "

1. [Answer] D

[Analysis] Option A belongs to the cash flow generated from financing activities; Option B and C belong to the cash flow generated from investment activities; Option D belongs to the cash flow generated from operating activities, which will cause changes in the "Net Cash Flow from Operating Activities" item. .

2. [Answer] D

[Analysis] The cash flow received from the disposal of the subsidiary belongs to the cash flow generated from investment activities. Option D is wrong.

经济法基础 " Basics of Economic Law "

1. [Correct answer] B

[Answer] In order to prevent the change of the ticket issuing date, when filling in the month and day, the month is one, one, and one, and the day is one to one, one, one, and three. Add "zero" before; if the day is from one to ten, add "one" before it.

[This question evaluates the knowledge points of "basic requirements for payment settlement"]

2. [Correct answer] A

[Answer analysis] (1) The amount of customs duty payable = 50 × 28 × 20% = 280 (ten thousand yuan);

(2) Composition taxable price = (50 × 28 +280) ÷ (1-25%) = 2240 (ten thousand yuan);

(3) Consumption tax payable = 2240 × 25% = 560 (ten thousand yuan). Basis: Chapter 4 of the 2016 textbook, page 208.

[This question evaluates the knowledge points of "calculation of consumption tax payable in the import link"]

May 2017 exam for the primary exam question bank and mobile version of the primary question bank.

Elementary exam textbooks, question bank and video courseware, please click below to read the original text !

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