会计资料主要包括（ ）。

1 .张某是一家酒店的业务招待人员，在一次业务中发生招待费8000元。事后，他将酒店开出的发票金额改为18000元，并作为报销凭证进行了报销。张某的行为属于（ ）。

A 伪造会计凭证行为 B 变造会计凭证行为 C 做假账行为 D 违反招待费报销制度行为

题型: 单选题 提问时间: 2021-08-24

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2 .According to the relevant provisions of the consumption tax, which of the following consumer goods are in the scope of consumption tax?(1) Golf bag(2) The high-grade wooden chopsticks(3) Skin care and hair care products(4) Battery

A Only（1）,（2） B Only（2）,（3） C Only（1）,（4） D Only（2）,（3）,（4）

题型: 单选题 提问时间: 2021-08-24

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3 .Which of the following items is the scope of customs duty?(1) Import machinery and equipment(2) Post goods from overseas(3) Property (4) Returning passengers’ carry-on luggage

A Only (1) B Only (2) (3) C Only (1) (2) (4) D All of the above

题型: 单选题 提问时间: 2021-08-24

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4 .《会计法》规定，（ ）和其他会计资料，必须符合国家统一的会计制度的规定。

A 会计凭证 B 会计账簿 C 财务会计报告 D 分析报告

题型: 多选题 提问时间: 2021-08-24

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5 .A car production company accepts another company to produce a batch of special cars under consignment, the consignor provides raw material costs for RMB 2,600,000, and charge a processing fee RMB 1,400,000 (excluding tax), and the car production company has no similar products sales price.Calculate the amount of consumption tax the car production company shall collect and remit. (The consumption tax rate is 5%).

A RMB 210,526 B RMB 244,456 C RMB 173,311 D RMB 180,784

题型: 单选题 提问时间: 2021-08-24

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7 .Which of the following items composite taxable price of consumption tax for taxable consumer goods processed on consignment?(1) Processing fees paid by the consignor.(2) VAT paid by the consignee.(3) The actual cost of the processing material provided by the consignor.(4) The consumption tax collected and paid by the consignee.

A Only（1） B Only（1）,（2） C Only（2）,（4） D Only（1）,（3）,（4）

题型: 单选题 提问时间: 2021-08-24

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8 .关于长期股权投资，下列表述中正确的有（ ）。

A 成本法下，被投资单位宣告发放现金股利时，应增加本企业的投资收益 B 权益法下，被投资单位宣告发放现金股利时，应增加本企业的长期股权投资——损益调整 C 成本法下，被投资单位实现净利润，投资方不做处理 D 权益法...

题型: 多选题 提问时间: 2021-08-24

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9 .Which of the following relate to the cigarette consumption tax policy is TURE? (1) A cigarette in the wholesaling stage levies on additional specific duty.(2) A cigarette does not pay a tax on the sale of cigarettes between wholesale enterprises.(3) A taxpayer who is engaged in the wholesale of cigarettes shall calculate the sale of cigarettes and other commodities from other commodities separately, if not, shall be levy on consumption tax totally. (4) Approve wholesale enterprise deduct consumption tax paid in the production process in the calculation of cigarette wholesale consumption tax payable.

A Only（1） B Only（1）,（4） C Only（2）,（3） D Only（1）,（2）,（3）,（4）

题型: 单选题 提问时间: 2021-08-24

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10 .业务员甲出差花去3000元住宿费，却采用涂改手段将3000元改为5000元的住宿发票前来报销。甲的这种行为属于伪造会计凭证的行为。（ ）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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