🎯题库练习

{"bank":[{"analysis":"会计基本假设为会计主体、持续经营、会计分期、货币计量四项；权责发生制是会计**基础**（记账基础），不是假设。","answer":"C","chapter":"初级实务·会计基础","difficulty":1,"explain":{"A":"会计主体界定了会计核算的空间范围，属基本假设。","B":"持续经营是会计分期等假设的前提，属基本假设。","D":"货币计量是基本假设之一。"},"id":"ck-01-001","options":["会计主体","持续经营","权责发生制","货币计量"],"source":"chapter","stem":"下列各项中，不属于会计基本假设的是？","subject":"初级会计实务","type":"single"},{"analysis":"静态等式「资产 = 负债 + 所有者权益」是编制资产负债表的依据；动态等式「收入 − 费用 = 利润」用于利润表。","answer":"B","chapter":"初级实务·会计基础","difficulty":1,"explain":{"A":"该等式反映经营成果，属动态等式。","C":"这是扩展等式，不是反映财务状况的基本等式。","D":"所有者权益与负债的位置关系写反了。"},"id":"ck-01-002","options":["收入 − 费用 = 利润","资产 = 负债 + 所有者权益","资产 + 费用 = 负债 + 所有者权益 + 收入","资产 = 所有者权益 − 负债"],"source":"chapter","stem":"反映企业某一特定日期财务状况的会计等式是？","subject":"初级会计实务","type":"single"},{"analysis":"融资租入资产在法律形式上不属于企业，但经济实质是由企业控制并承担风险报酬，按自有资产核算体现「实质重于形式」。","answer":"B","chapter":"初级实务·会计基础","difficulty":2,"explain":{"A":"谨慎性要求不高估资产收益、不低估负债费用。","C":"重要性要求区分主次、重点披露。","D":"可比性要求口径一致、便于比较。"},"id":"ck-01-003","options":["谨慎性","实质重于形式","重要性","可比性"],"source":"chapter","stem":"企业将融资租入的固定资产视同自有资产进行核算，体现的会计信息质量要求是？","subject":"初级会计实务","type":"single"},{"analysis":"权责发生制以收入费用的**归属期**为准：该笔销售在上月已完成，收入属上月，本月收款只影响货币资金。","answer":"B","chapter":"初级实务·会计基础","difficulty":2,"explain":{"A":"本月只是收到款项，收入归属期为上月。","C":"与下月无关。","D":"收入已在上月实现，应确认收入。"},"id":"ck-01-004","options":["本月收入","上月收入","下月收入","不确认收入"],"source":"chapter","stem":"企业本月收到客户支付的、属于上月的销售货款。按权责发生制，该笔款项应确认为？","subject":"初级会计实务","type":"single"},{"analysis":"年限平均法：年折旧＝(原值−预计净残值)÷预计使用年限＝(100−5)÷5＝19 万元。","answer":"B","chapter":"初级实务·资产","difficulty":2,"explain":{"A":"20 万元是未扣减预计净残值的错误算法。","C":"21 万元把净残值加到了原值上。","D":"18 万元无计算依据。"},"id":"ck-02-001","options":["20 万元","19 万元","21 万元","18 万元"],"source":"chapter","stem":"某设备原值 100 万元，预计净残值 5 万元，预计使用 5 年。采用年限平均法，年折旧额为？","subject":"初级会计实务","type":"single"},{"analysis":"年折旧率＝2÷5＝40%；第 1 年折旧＝100×40%＝40 万，账面净值 60 万；第 2 年折旧＝60×40%＝24 万。","answer":"B","chapter":"初级实务·资产","difficulty":3,"explain":{"A":"40 万元是第 1 年折旧额。","C":"20 万元是按账面净值简单平均的错误算法。","D":"19 万元是年限平均法的结果。"},"id":"ck-02-002","options":["40 万元","24 万元","20 万元","19 万元"],"source":"chapter","stem":"承上题（原值 100 万、净残值 5 万、5 年），采用双倍余额递减法，第 2 年的折旧额为？","subject":"初级会计实务","type":"single"},{"analysis":"发出存货计价方法包括个别计价法、先进先出法、月末一次加权平均法、移动加权平均法；双倍余额递减法是**固定资产折旧**方法。","answer":"D","chapter":"初级实务·资产","difficulty":2,"explain":{"A":"个别计价法适用于可辨认的存货。","B":"先进先出法是常用计价方法。","C":"月末一次加权平均法是常用计价方法。"},"id":"ck-02-003","options":["个别计价法","先进先出法","月末一次加权平均法","双倍余额递减法"],"source":"chapter","stem":"下列各项中，不属于发出存货计价方法的是？","subject":"初级会计实务","type":"single"},{"analysis":"交易性金融资产以公允价值计量，期末公允价值变动计入当期损益中的「公允价值变动损益」（取得时的交易费用通常计入投资收益，示例口径）。","answer":"B","chapter":"初级实务·资产","difficulty":2,"explain":{"A":"资本公积主要核算资本溢价等，不用于交易性金融资产公允价值变动。","C":"投资收益核算处置损益与交易费用等。","D":"其他综合收益用于特定未计入当期损益的项目。"},"id":"ck-02-004","options":["资本公积","公允价值变动损益","投资收益","其他综合收益"],"source":"chapter","stem":"企业持有的交易性金融资产，期末公允价值高于账面余额的差额，应计入？","subject":"初级会计实务","type":"single"},{"analysis":"应付给股东的现金股利属于「应付股利」；职工薪酬包括工资奖金津贴、福利费、社保、公积金、工会与教育经费、非货币性福利、辞退福利等。","answer":"D","chapter":"初级实务·负债","difficulty":2,"explain":{"A":"工资奖金津贴是职工薪酬的核心内容。","B":"社会保险费属职工薪酬核算范围。","C":"职工福利费属职工薪酬核算范围。"},"id":"ck-03-001","options":["职工工资、奖金、津贴和补贴","企业为职工缴纳的社会保险费","职工福利费","应付给股东的现金股利"],"source":"chapter","stem":"下列各项中，不属于应付职工薪酬核算内容的是？","subject":"初级会计实务","type":"single"},{"analysis":"短期借款利息属于筹资费用，计提时借记「财务费用」，贷记「应付利息」（或直接支付时贷记银行存款）。","answer":"B","chapter":"初级实务·负债","difficulty":2,"explain":{"A":"管理费用核算行政管理部门发生的费用。","C":"制造费用核算生产车间间接费用。","D":"应付利息是贷方科目，不是借方。"},"id":"ck-03-002","options":["管理费用","财务费用","制造费用","应付利息"],"source":"chapter","stem":"企业按月计提短期借款利息时，通常借记的科目是？","subject":"初级会计实务","type":"single"},{"analysis":"一般纳税人取得的可抵扣进项税额通过「应交税费—应交增值税（进项税额）」核算（借方）；不可抵扣时才计入相关成本。","answer":"B","chapter":"初级实务·负债","difficulty":2,"explain":{"A":"只有不可抵扣的税额才计入原材料成本。","C":"与管理费用无关。","D":"与营业外支出无关。"},"id":"ck-03-003","options":["原材料成本","应交税费——应交增值税（进项税额）","管理费用","营业外支出"],"source":"chapter","stem":"一般纳税人购进原材料并取得增值税专用发票，发票上注明的增值税额通常应记入？","subject":"初级会计实务","type":"single"},{"analysis":"预收款项在交付商品、控制权转移前属于**负债**（合同负债/预收账款）；确认收入应以履约义务完成为准。","answer":"B","chapter":"初级实务·负债","difficulty":2,"explain":{"A":"未交付商品不能确认主营业务收入。","C":"其他业务收入核算非主营业务的收入。","D":"营业外收入与预收货款无关。"},"id":"ck-03-004","options":["主营业务收入","合同负债（或预收账款）","其他业务收入","营业外收入"],"source":"chapter","stem":"企业预收客户货款、尚未交付商品时，该笔款项应确认为？","subject":"初级会计实务","type":"single"},{"analysis":"法定盈余公积按净利润的 10% 提取：100×10%＝10 万元；分录为借「利润分配—提取法定盈余公积」贷「盈余公积—法定盈余公积」。","answer":"B","chapter":"初级实务·所有者权益","difficulty":2,"explain":{"A":"5 万元按 5% 计算，比例不符。","C":"15 万元无比例依据。","D":"20 万元无比例依据。"},"id":"ck-04-001","options":["5 万元","10 万元","15 万元","20 万元"],"source":"chapter","stem":"某公司当年实现净利润 100 万元，按 10% 提取法定盈余公积。应提取的金额为？","subject":"初级会计实务","type":"single"},{"analysis":"资本公积（资本溢价等）不能用于弥补亏损；盈余公积与未分配利润可以弥补亏损，也可用以后年度利润弥补。","answer":"B","chapter":"初级实务·所有者权益","difficulty":2,"explain":{"A":"盈余公积可用于弥补亏损、转增资本。","C":"未分配利润可直接用于弥补亏损。","D":"以后年度利润可用于弥补以前年度亏损。"},"id":"ck-04-002","options":["盈余公积","资本公积","未分配利润","以后年度实现的利润"],"source":"chapter","stem":"下列各项中，不能用于弥补亏损的是？","subject":"初级会计实务","type":"single"},{"analysis":"利润分配顺序：先弥补以前年度亏损，再提取法定盈余公积、任意盈余公积，最后向投资者分配利润。","answer":"B","chapter":"初级实务·所有者权益","difficulty":2,"explain":{"A":"必须先用利润弥补亏损，再提取盈余公积。","C":"不能先分配利润再补亏提公积。","D":"法定盈余公积先于任意盈余公积提取，且补亏在最前。"},"id":"ck-04-003","options":["提取法定盈余公积 → 弥补亏损 → 分配利润","弥补以前年度亏损 → 提取法定盈余公积 → 提取任意盈余公积 → 向投资者分配利润","向投资者分配利润 → 提取盈余公积 → 弥补亏损","提取任意盈余公积 → 提取法定盈余公积 → 弥补亏损"],"source":"chapter","stem":"企业利润分配的正确顺序是？","subject":"初级会计实务","type":"single"},{"analysis":"超出注册资本份额的投入部分计入资本公积中的资本（股本）溢价；实收资本（股本）只反映注册资本份额。","answer":"B","chapter":"初级实务·所有者权益","difficulty":2,"explain":{"A":"实收资本只登记注册资本份额部分。","C":"盈余公积从净利润中提取，与投入资本无关。","D":"未分配利润来自经营积累。"},"id":"ck-04-004","options":["实收资本（股本）","资本公积——资本溢价（股本溢价）","盈余公积","未分配利润"],"source":"chapter","stem":"投资者投入资本超过其在注册资本中所占份额的部分，应记入？","subject":"初级会计实务","type":"single"},{"analysis":"五步法依次为：识别合同 → 识别履约义务 → 确定交易价格 → 分摊交易价格 → 履行履约义务时确认收入；控制权转移即第五步的确认时点。","answer":"C","chapter":"初级实务·收入费用利润","difficulty":2,"explain":{"A":"第一步是识别与客户订立的合同。","B":"第三步确定交易价格，不涉及确认时点。","D":"第四步是分摊交易价格。"},"id":"ck-05-001","options":["第一步：识别合同","第三步：确定交易价格","第五步：履行履约义务时确认收入","第四步：分摊交易价格"],"source":"chapter","stem":"按收入确认五步法，企业在客户取得相关商品控制权时确认收入，属于第几步？","subject":"初级会计实务","type":"single"},{"analysis":"营业利润＝1000−600−50−150＋20＝220 万元（投资收益计入营业利润）。","answer":"B","chapter":"初级实务·收入费用利润","difficulty":3,"explain":{"A":"200 万元漏计了投资收益 20 万元。","C":"230 万元把营业外收入（题中未给出）误加进来。","D":"250 万元把税金及附加与期间费用重复扣减或口径错误。"},"id":"ck-05-002","options":["200 万元","220 万元","230 万元","250 万元"],"source":"chapter","stem":"某公司本年营业收入 1000 万元、营业成本 600 万元、税金及附加 50 万元、期间费用合计 150 万元、投资收益 20 万元。其营业利润为？","subject":"初级会计实务","type":"single"},{"analysis":"期间费用包括销售费用、管理费用、研发费用和财务费用；营业成本属营业成本类科目，不是期间费用。","answer":"D","chapter":"初级实务·收入费用利润","difficulty":2,"explain":{"A":"销售费用属于期间费用。","B":"管理费用属于期间费用。","C":"研发费用属于期间费用。"},"id":"ck-05-003","options":["销售费用","管理费用","研发费用","营业成本"],"source":"chapter","stem":"下列各项中，不属于期间费用的是？","subject":"初级会计实务","type":"single"},{"analysis":"利润总额＝营业利润＋营业外收入−营业外支出；净利润＝利润总额−所得税费用。","answer":"B","chapter":"初级实务·收入费用利润","difficulty":2,"explain":{"A":"漏掉营业外支出与所得税费用。","C":"所得税费用应减不应加。","D":"该式不是利润总额的计算式。"},"id":"ck-05-004","options":["净利润＝营业利润＋营业外收入","利润总额＝营业利润＋营业外收入−营业外支出；净利润＝利润总额−所得税费用","净利润＝利润总额＋所得税费用","利润总额＝营业收入−营业成本"],"source":"chapter","stem":"下列关于利润总额与净利润关系的表述，正确的是？","subject":"初级会计实务","type":"single"},{"analysis":"「货币资金」＝库存现金＋银行存款＋其他货币资金；交易性金融资产与应收款项单列，不属于货币资金。","answer":"B","chapter":"初级实务·报表与管理会计","difficulty":2,"explain":{"A":"仅列银行存款会漏计库存现金与其他货币资金。","C":"应收账款属应收款项，不是货币资金。","D":"交易性金融资产单独列示。"},"id":"ck-06-001","options":["仅银行存款","库存现金、银行存款和其他货币资金","库存现金与应收账款","银行存款与交易性金融资产"],"source":"chapter","stem":"资产负债表中「货币资金」项目应包括？","subject":"初级会计实务","type":"single"},{"analysis":"资产负债表反映**某一特定日期**的财务状况（时点报表）；利润表与现金流量表反映一定期间的经营与现金流动（时期报表）。","answer":"B","chapter":"初级实务·报表与管理会计","difficulty":2,"explain":{"A":"利润表反映一定期间的经营成果。","C":"现金流量表反映一定期间的现金流入流出。","D":"所有者权益变动表反映权益项目的增减变动，不是财务状况全貌的时点报表。"},"id":"ck-06-002","options":["利润表","资产负债表","现金流量表","所有者权益变动表（仅反映权益变动）"],"source":"chapter","stem":"下列报表中，反映企业某一特定日期财务状况的是？","subject":"初级会计实务","type":"single"},{"analysis":"单位边际贡献＝50−30＝20 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