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中级会计资格会计实务(一) 一、单项选择题 1.某百货超市2000年年初库存商品的成本为28万元,售价总额为35万元;当年购入商品的成本为20万元,售价总额为25万元;当年实现的销售收入为42万元。在采用售价金额核算法的情况下,该超市2000年年末库存商品的成本为( )万元。 A.18 B.14.4 C.12 D.9.6 2.按照现行会计制度规定,下列各项中,应通过“应付工资”科目核算的是( )。 A.退休人员退休金 B.车间管理人员困难补助 C.生产工人医药费 D.行政管理人员经常性奖金 3.华安公司1999年6月1日购入面值为1000万元的三年期债券,实际支付价款1 105万元,价款中包括已到付息期尚未领取的
Intermediate accounting qualification accounting practices (A) a single multiple choice questions 1. A department store supermarket in early 2000 the cost of inventory of goods 280,000 yuan, the total price of 350,000 yuan; the purchase of goods that year the cost of 200,000 yuan, the sale of The total price of 250,000 yuan; year sales revenue of 420,000 yuan. In the case of the method of using the amount of the selling price, the cost of the stock of goods by the end of 2000 in the supermarket is () 10,000 yuan. A.18 B.14.4 C.12 D.9.6 2. According to the provisions of the current accounting system, the following should be through the “wages payable” subjects accounting (). A. Retirees ’pension B. Difficulties subsidy of workshop managers C. Production workers’ medical expenses D. Recurring bonuses of administrative staffs 3. Hua’an Company purchased three-year bonds with a par value of 10 million yuan on June 1, 1999, The actual payment of the price of 1,105,000 yuan, the price includes the interest payment has not yet received