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2020 Intermediate Accounting Title "Intermediate Economic Law" Objective Question Answering Skills

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    [Abstract] 2020 intermediate accounting professional title preparation has begun. The editor of the Global Network School shared the "2020 intermediate accounting professional title" Intermediate Economic Law "objective question answering skills." Candidates read it carefully. Type category, I hope this article is helpful for candidates to do questions.

    The 2020 Intermediate Accounting Exam will run from September 5th to 7th. Intermediate qualification: Examination subjects include "Intermediate Accounting Practice", "Financial Management" and "Economic Law". Those who participate in the intermediate qualification examination should pass all the examinations in two consecutive examination years to obtain the intermediate qualification certificate.

    "Intermediate Economic Law" subject test questions are single-choice, multiple-choice, judgement, short answer, and comprehensive questions.

    Question type demonstration-objective question (radio choice as an example)

    1.Material type (strong applicability)

    A, B, and C jointly funded a limited liability company, of which A invested 200,000 yuan in machinery and equipment. Six months after the establishment of the company, Ding was incorporated. One year later, the company was brought to court for arrears of debt. The court found that when A invested as the invested machinery and equipment, the value was only 100,000 yuan, and A's existing executable personal property was 80,000 yuan. In the following processing methods, those that meet the requirements of the "Company Law of the People's Republic of China" are ().

    A. A make up the difference with the existing property, and make up the shortfall when there is property

    B. A makes up the difference with the existing property, and B and C make up the shortfall

    C. A makes up the difference with the existing property, and the remaining part is made up by B, C, D

    D. A is not required to make up the difference, and other shareholders are not responsible for making up the difference.

    2. Memory type (strong memory accuracy)

    In the following statements about the provident fund of a company limited by shares, the one that does not meet the requirements of the Company Law is ().

    A. Statutory Provident Fund is withdrawn at 10% of the company's after-tax profit

    B. The accumulative amount of statutory provident fund is more than 50% of the company's registered capital and can no longer be withdrawn

    C. Capital Provident Fund can be used to make up for the company's losses

    D. The premium paid by the company for issuing shares at an issue price exceeding the par value of the shares. Should be classified as capital provident fund

    3. Calculation type (computation is strong) [The tax law calculation in this question is subject to the 2019 textbook]

    A garment factory is a general VAT payer. In February 2018, sales of men's clothing were issued with special VAT invoices, and sales of 2 million yuan including tax were obtained. Sales of women's clothing were obtained with general VAT invoices, and sales reached 1.2 million yuan. The purchase price is 200,000 yuan, and the sales price of similar fabrics without tax is 300,000 yuan. According to the provisions of the value-added tax legal system, the monthly value-added tax of the garment factory is (10,000) yuan.

    A.46.5

    B.49.9

    C.51.6

    D.44.1

    The 2020 Intermediate Accounting Exam time has been determined, so when will the 2020 Intermediate Accounting Registration start? In order to facilitate candidates to obtain registration information in a timely manner, Global Online School provides free SMS reminders for appointment Service, timely reminder of the registration time notification of the intermediate accounting title in 2020, please make an appointment in time!

    ”按钮后进入下载页面。 The above content is the objective answering skills of the 2020 Intermediate Accounting Title "Intermediate Economic Law". Xiaobian uploads the 2020 Intermediate Accounting Title preparation guidance for the majority of candidates. Click the " Free Download " button to enter the download page.

    share to: Edit: Zhao Jing

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