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<h1>2021初級(jí)會(huì)計(jì)考試?yán)顫?/h1> </div> <div id="nx3vkp2" class="links" style="line-height: 40px;margin-bottom: 20px;"> <a href="/kj/?tags=1289763" rel="tag" target="_blank" title="李潔志安徽注冊(cè)會(huì)計(jì)師考試" >李潔志安徽注冊(cè)會(huì)計(jì)師考試</a><a href="/kj/?tags=1295433" rel="tag" target="_blank" title="2021初級(jí)會(huì)計(jì)考試?yán)罱? >2021初級(jí)會(huì)計(jì)考試?yán)罱?/a><a href="/kj/?tags=1513942" rel="tag" target="_blank" title="2021初級(jí)會(huì)計(jì)考試?yán)顫? >2021初級(jí)會(huì)計(jì)考試?yán)顫?/a> </div> </div> <div id="ghmche1" class="right"> <ul class="inf clearfix"> <li> <p class="inst">回答數(shù)</p> <p class="number">2 </p> </li> <li> <p class="inst">瀏覽數(shù)</p> <p class="number">141</p> </li> </ul> <div id="h7e7cfu" class="btns"> <a data-askid="" class="answer openchat">回答</a> <a data-asktype="7" data-askid="1997034" data-hasrss="0" class="guanzhu askRss">關(guān)注</a> </div> </div> <div id="mobw7ps" class="zq_user"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/0eb00687a7849c571d4adf5a44c5d76b8ce868dd.jpg"> <span>小玩子2603</span> <time>2025-07-01 09:02:32</time> </div> </div> </div>   <div id="ij2q6u6" class="wrapper mb" style="">  <div id="52h1vax" class="mk" data-mkid="31"></div>   <div id="xqu5mqw" class="zq_mbx"> <a href="/">首頁(yè)</a> > <a href="/kj/">會(huì)計(jì)資格證</a> > <span>2021初級(jí)會(huì)計(jì)考試?yán)顫?/span> </div>  <div id="ur7p1x2" class="content clearfix" style=""> <div id="eopff6q" class="left" style="">  <div id="cd6fleq" class="mk" data-mkid="33"></div> <div id="e6shaoc" class="mk" data-mkid="38"></div>  <div id="c1ii2ta" class="answers bf bb"> <h3 class="title">2個(gè)回答 <span id="sg7igv7" class="refresh">默認(rèn)排序</span> <div id="1bvbch6" class="downlist bb"> <ul> <li data-ordertype="default">默認(rèn)排序</li> <li data-ordertype="time">按時(shí)間排序</li> </ul> </div> </h3> </div> <div id="9quskpp" class="get-more-reply"> <div class="gqhsro2" id="reply_5123976" class="p-question-answers bf bb"> <div id="t6hzye6" class="person" data-userid="yulang1107"> <div id="dojuvfr" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/e065d2ef4d1acdb4fc45f2e58373cbe6bf6b9d0d.jpg" alt=""> </div> <div id="hqhirdp" class="other idcard-triggerment"> <p class="name">我吃了一鯨</p> <p></p> </div> <div id="z86ythe" class="appendDom idcard-triggerment"></div> <span id="fy1wxtv" class="person-right">已采納</span> </div> <ans class="ans"><p>多選題</p> <p>1.下列選項(xiàng)中，屬于貫徹及時(shí)性的事項(xiàng)有()。</p> <p>A、在經(jīng)濟(jì)業(yè)務(wù)發(fā)生前，企業(yè)根據(jù)經(jīng)濟(jì)合同及時(shí)填制記賬憑證，登記賬簿</p> <p>B、按照會(huì)計(jì)制度統(tǒng)一規(guī)定的時(shí)限，及時(shí)編制出<a href="/kj/3215/" target="_blank">財(cái)務(wù)會(huì)計(jì)報(bào)告</a></p> <p>C、經(jīng)濟(jì)業(yè)務(wù)應(yīng)該按照其經(jīng)濟(jì)實(shí)質(zhì)進(jìn)行會(huì)計(jì)核算</p> <p>D、規(guī)定的時(shí)限內(nèi)，及時(shí)將編制的財(cái)務(wù)會(huì)計(jì)報(bào)告?zhèn)鬟f給<a href="/kj/28296/" target="_blank">財(cái)務(wù)會(huì)計(jì)報(bào)告使用者</a></p> <p>【答案】BD</p> <p>【解析】及時(shí)性要求企業(yè)對(duì)于已經(jīng)發(fā)生的交易或者事項(xiàng)，應(yīng)當(dāng)及時(shí)進(jìn)行確認(rèn)、計(jì)量和報(bào)告，不得提前或者延后。選項(xiàng)A應(yīng)該在收到相關(guān)原始憑證后再進(jìn)行核算;選項(xiàng)C屬于實(shí)質(zhì)重于形式原則。</p> <p>單選題</p> <p>2.下列各項(xiàng)中，不符合資產(chǎn)定義的是()。</p> <p>A、經(jīng)營(yíng)租出的設(shè)備</p> <p>B、短期租賃租入的設(shè)備</p> <p>C、盤盈的固定資產(chǎn)</p> <p>D、租入的設(shè)備(短期租賃和低值資產(chǎn)租賃除外)</p> <p>【答案】B</p> <p>【解析】選項(xiàng)B，企業(yè)并不能擁有或控制，因此不屬于企業(yè)的資產(chǎn)。</p> <p>判斷題</p> <p>3.一項(xiàng)由過去的交易或事項(xiàng)形成的現(xiàn)時(shí)義務(wù)，如果有確鑿證據(jù)表明，與現(xiàn)時(shí)義務(wù)有關(guān)的經(jīng)濟(jì)利益很可能流出企業(yè)，并且流出的經(jīng)濟(jì)利益的金額能夠可靠計(jì)量，就應(yīng)當(dāng)將其作為負(fù)債予以確認(rèn)。()</p> <p>對(duì)</p> <p>錯(cuò)</p> <p>【答案】對(duì)</p> <p>【解析】</p> <p>多選題</p> <p>4.所有者權(quán)益的形成來(lái)源包括所有者投入的資本、其他綜合收益、留存收益等，通常劃分為()。</p> <p>A、實(shí)收資本</p> <p>B、資本公積</p> <p>C、盈余公積</p> <p>D、未分配利潤(rùn)</p> <p>【答案】ABCD</p> <p>【解析】所有者權(quán)益包括實(shí)收資本、資本公積、其他綜合收益、盈余公積、未分配利潤(rùn)等。</p> <p>多選題</p> <p>5.下列屬于企業(yè)收入的有()。</p> <p>A、銷售材料的收入</p> <p>B、租賃公司出租資產(chǎn)實(shí)現(xiàn)的收入</p> <p>C、處置固定資產(chǎn)的凈收益</p> <p>D、收到投資者投入的資本</p> <p>【答案】AB</p> <p>【解析】選項(xiàng)C應(yīng)計(jì)入資產(chǎn)處置損益，屬于企業(yè)的利得;選項(xiàng)D應(yīng)計(jì)入實(shí)收資本(或股本)，屬于企業(yè)的所有者權(quán)益。</p> <p>多選題</p> <p>6.下列各項(xiàng)表述中，不正確的有()。</p> <p>A、費(fèi)用是與向所有者分配利潤(rùn)相關(guān)的經(jīng)濟(jì)利益的總流出</p> <p>B、企業(yè)處置非流動(dòng)資產(chǎn)發(fā)生的凈損失應(yīng)確認(rèn)為企業(yè)的費(fèi)用</p> <p>C、費(fèi)用最終會(huì)導(dǎo)致所有者權(quán)益的減少</p> <p>D、企業(yè)向投資者分配利潤(rùn)發(fā)生的現(xiàn)金流出應(yīng)確認(rèn)為企業(yè)的費(fèi)用</p> <p>【答案】ABD</p> <p>【解析】選項(xiàng)A，費(fèi)用是與向所有者分配利潤(rùn)無(wú)關(guān)的經(jīng)濟(jì)利益的總流出;選項(xiàng)B，處置非流動(dòng)資產(chǎn)發(fā)生的凈損失屬于企業(yè)非日常活動(dòng)產(chǎn)生的損失，不屬于企業(yè)的費(fèi)用;選項(xiàng)D，向投資者分配利潤(rùn)發(fā)生的現(xiàn)金流出不屬于企業(yè)的費(fèi)用。</p> <p>單選題</p> <p>7.關(guān)于利潤(rùn)，下列說(shuō)法不正確的是()。</p> <p>A、利潤(rùn)是指企業(yè)在一定會(huì)計(jì)期間的經(jīng)營(yíng)成果</p> <p>B、企業(yè)實(shí)現(xiàn)了利潤(rùn)，表明企業(yè)的所有者權(quán)益將增加</p> <p>C、利潤(rùn)是評(píng)價(jià)企業(yè)管理層業(yè)績(jī)的指標(biāo)之一</p> <p>D、企業(yè)發(fā)生了虧損，不會(huì)導(dǎo)致所有者權(quán)益減少</p> <p>【答案】D</p> <p>【解析】通常情況下，企業(yè)發(fā)生了虧損(即利潤(rùn)為負(fù)數(shù))，表明企業(yè)所有者權(quán)益減少，業(yè)績(jī)下滑。</p> <p>以上就是關(guān)于2021年初級(jí)會(huì)計(jì)《會(huì)計(jì)實(shí)務(wù)》練習(xí)題的相關(guān)分享，希望對(duì)各位考生有所幫助，如果您想要了解更多<a href="/kj/18882/" target="_blank">初級(jí)會(huì)計(jì)職稱考試</a>技巧、備考攻略等相關(guān)內(nèi)容，歡迎大家及時(shí)關(guān)注本平臺(tái)哦!</p> <p><img src="http://imgs.xouvqe.cn/nxhh_net/lwimages_vv/16f36dae5af522846bf0adb2b3c7122d.jpg" style="margin: 0 auto;" alt="2021初級(jí)會(huì)計(jì)考試?yán)顫?></p> </ans> <div id="17jl26l" class="ask-bottom"> <a href="javascript:;" data-replyid="5123976" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active"><i></i><em class="num">116</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123976">評(píng)論（13）</a> <span id="m6noqq1" class="from"><time>2小時(shí)前發(fā)布</time></span> </div></div><div id="2humoc7" class="mk" data-mkid="36"></div><div id="b7lfcq6" class="mk" data-mkid="37"></div><div class="smd1uht" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="s7blznq" class="person" data-userid="free_allan"> <div id="amtkiwr" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/649c13e21feb597ef9e3740de0504fb96883eee9.jpg" alt=""> </div> <div id="w6n6qmg" class="other idcard-triggerment"> <p class="name">腹黑芝士</p> <p></p> </div> <div id="deab74z" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>單選題</p> <p>1、下列各項(xiàng)中，屬于“其他應(yīng)收款”科目核算內(nèi)容的是()。</p> <p>A、為職工墊付的房租</p> <p>B、為購(gòu)貨單位墊付的運(yùn)費(fèi)</p> <p>C、應(yīng)收的銷售商品款</p> <p>D、應(yīng)收的勞務(wù)款</p> <p>【答案】A</p> <p>【解析】選項(xiàng)BCD，通過“應(yīng)收賬款”科目核算。</p> <p>判斷題</p> <p>2、已確認(rèn)為壞賬的應(yīng)收賬款，意味著企業(yè)放棄了其追索權(quán)。()</p> <p>對(duì)</p> <p>錯(cuò)</p> <p>【答案】錯(cuò)</p> <p>【解析】已確認(rèn)為壞賬的應(yīng)收賬款，并不意味著企業(yè)放棄了其追索權(quán)，一旦重新收回，應(yīng)及時(shí)入賬。</p> <p>單選題</p> <p>3、2019年12月1日，某企業(yè)“壞賬準(zhǔn)備——應(yīng)收賬款”科目貸方余額為1萬(wàn)元。12月25日，收回已作壞賬轉(zhuǎn)銷的應(yīng)收賬款1萬(wàn)元;12月31日，應(yīng)收賬款余額為130萬(wàn)元，經(jīng)減值測(cè)試，應(yīng)收賬款的預(yù)計(jì)未來(lái)現(xiàn)金流量現(xiàn)值為118萬(wàn)元。不考慮其他因素，12月31日該企業(yè)應(yīng)計(jì)提的壞賬準(zhǔn)備金額為()萬(wàn)元。</p> <p>A、10</p> <p>B、12</p> <p>C、11</p> <p>D、13</p> <p>【答案】A</p> <p>【解析】12月25日收回已作壞賬轉(zhuǎn)銷的應(yīng)收賬款：借：銀行存款 1貸：應(yīng)收賬款 1借：應(yīng)收賬款 1貸：壞賬準(zhǔn)備 112月31日，應(yīng)收賬款發(fā)生減值，壞賬準(zhǔn)備應(yīng)有余額=130-118=12(萬(wàn)元)。12月31日，應(yīng)計(jì)提的壞賬準(zhǔn)備=期末應(yīng)有壞賬準(zhǔn)備-計(jì)提前已有壞賬準(zhǔn)備=12-1-1=10(萬(wàn)元)。</p> <p>單選題</p> <p>4、2019年4月5日，A公司從證券市場(chǎng)上購(gòu)入B公司發(fā)行在外的股票100萬(wàn)股作為交易性金融資產(chǎn)，每股支付價(jià)款5元(含已宣告但尚未發(fā)放的現(xiàn)金股利1元)，另支付相關(guān)費(fèi)用2萬(wàn)元，取得的增值稅專用發(fā)票上注明的增值稅稅額為0.12萬(wàn)元，A公司交易性金融資產(chǎn)取得時(shí)的入賬價(jià)值為()萬(wàn)元。</p> <p>A、402</p> <p>B、400</p> <p>C、500</p> <p>D、502</p> <p>【答案】B</p> <p>【解析】交易費(fèi)用計(jì)入當(dāng)期損益，支付的價(jià)款中包含已宣告但尚未發(fā)放的現(xiàn)金股利，應(yīng)計(jì)入應(yīng)收股利，交易性金融資產(chǎn)的入賬價(jià)值= [(5-1)×100]=400(萬(wàn)元)。借：交易性金融資產(chǎn)——成本 [(5-1)×100]400應(yīng)收股利 (1×100)100投資收益 2應(yīng)交稅費(fèi)——應(yīng)交增值稅(進(jìn)項(xiàng)稅額) 0.12貸：其他貨幣資金 502.12</p> <p>單選題</p> <p>5、2019年3月31日，某股份有限公司以每股12元的價(jià)格購(gòu)入某上市公司的股票100萬(wàn)股，劃分為交易性金融資產(chǎn)，另支付手續(xù)費(fèi)20萬(wàn)元(不含增值稅)。2019年5月20日收到該上市公司按照每股0.5元發(fā)放的現(xiàn)金股利。2019年12月31日，該股票的市價(jià)為每股11元。不考慮其他因素，2019年12月31日該交易性金融資產(chǎn)的賬面價(jià)值為()萬(wàn)元。</p> <p>A、1 100</p> <p>B、1 150</p> <p>C、1 170</p> <p>D、1 220</p> <p>【答案】A</p> <p>【解析】我國(guó)現(xiàn)行企業(yè)會(huì)計(jì)準(zhǔn)則規(guī)定，交易性金融資產(chǎn)在資產(chǎn)負(fù)債表日應(yīng)當(dāng)按照公允價(jià)值計(jì)量，所以該交易性金融資產(chǎn)的賬面價(jià)值=100×11=1 100(萬(wàn)元)。</p> <p>單選題</p> <p>6、下列各項(xiàng)中，關(guān)于交易性金融資產(chǎn)的計(jì)量的表述中正確的是()。</p> <p>A、應(yīng)當(dāng)按取得該金融資產(chǎn)的公允價(jià)值和相關(guān)交易費(fèi)用之和作為初始確認(rèn)金額</p> <p>B、取得時(shí)支付的價(jià)款中包含的已到付息期但尚未領(lǐng)取的利息應(yīng)計(jì)入應(yīng)收利息</p> <p>C、資產(chǎn)負(fù)債表日，企業(yè)應(yīng)將交易性金融資產(chǎn)的公允價(jià)值變動(dòng)直接計(jì)入當(dāng)期所有者權(quán)益</p> <p>D、處置交易性金融資產(chǎn)時(shí)，其公允價(jià)值與初始入賬金額之間的差額應(yīng)確認(rèn)為投資收益，同時(shí)結(jié)轉(zhuǎn)公允價(jià)值變動(dòng)損益</p> <p>【答案】B</p> <p>【解析】選項(xiàng)A，應(yīng)當(dāng)按照取得時(shí)該交易性金融資產(chǎn)的公允價(jià)值作為初始確認(rèn)金額，相關(guān)的交易費(fèi)用在發(fā)生時(shí)計(jì)入當(dāng)期損益;選項(xiàng)C，資產(chǎn)負(fù)債表日，企業(yè)應(yīng)將交易性金融資產(chǎn)的公允價(jià)值變動(dòng)計(jì)入當(dāng)期損益;選項(xiàng)D，處置交易性金融資產(chǎn)時(shí)，處置價(jià)款與處置時(shí)的公允價(jià)值的差額應(yīng)確認(rèn)為投資收益，不用結(jié)轉(zhuǎn)公允價(jià)值變動(dòng)損益。</p> <p>判斷題</p> <p>7、企業(yè)不應(yīng)將近期計(jì)劃購(gòu)買的商品確認(rèn)為存貨。()</p> <p>對(duì)</p> <p>錯(cuò)</p> <p>【答案】對(duì)</p> <p>【解析】企業(yè)有購(gòu)買某項(xiàng)存貨的意愿或計(jì)劃，但是購(gòu)買行為尚未發(fā)生，就不符合資產(chǎn)的定義，因此不能確認(rèn)為存貨。</p> <p>以上就是關(guān)于2021年初級(jí)會(huì)計(jì)職稱考試《會(huì)計(jì)實(shí)務(wù)》練習(xí)題的相關(guān)分享，希望對(duì)各位想要備<a href="/kj/14794/" target="_blank">考初級(jí)會(huì)計(jì)職稱</a>考試的考生們有所幫助，如果您想要了解更多初級(jí)會(huì)計(jì)職稱考試相關(guān)內(nèi)容，歡迎及時(shí)關(guān)注本平臺(tái)哦!</p></p></ans> <div id="zzffzcn" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">240</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評(píng)論（12）</a> <span id="bclmj2i" class="from"><time>11小時(shí)前發(fā)布</time></span> </div></div> </div>   <div id="fytujec" class="new-answer bb"> <h3 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