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一、单项选择题1.C 2.A 3.C 4.D 5.B 6.A 7.A 8.B 9.C10.B二、多项选择题1.A C 2.A B D E 3.A B C D 4.B D E 5.A C D E三、填空题1.170.2 2.15 5 3.1000 4.劳动合同制(或合同制)一定比例5.营业外收入营业外支出四、判断题1.√2.√,3.×4.√5.×6.√7.√8.×五、计算及帐务处理题(一)工业企业1.会计分录:①借(增):车间经费1万元、企业管理费8万元;贷(减):银行存款9万元。②借(增):基本生产50万元;贷(减):材料或原材料50万元。③借(增):车间经费或制造费用(下同)10万元、企业管理费15万元;贷(增):专用基金(或更新改造基金)或折旧25万元。同时,借(减):固定基金25万元;贷(增):折旧或专用基金或更新改造基金25万元。④借(增):银行存款149.5万元、企业管理费0.5万元;贷(增):应付债券150
First, single-choice questions 1.C 2.A 3.C 4.D 5.B 6.A 7.A 8.B 9.C10.B Second, multiple-choice questions 1.AC 2.ABDE 3.ABCD 4 .BDE 5.ACDE III, fill in the blank 1.170.2 2.15 5 3.1000 4. A certain percentage of the labor contract system (or contract system) 5. Non-operating income Non-operating expenses IV. Judging questions 1. √ 2. √, 3. 4 4 .√5.×6.√7.√8.× 五、Calculation and accounting treatment (一)Industrial enterprise 1.Accounting entry:1借借(增): workshop expenses 10,000 yuan, enterprise management fee 80,000 Yuan; Loan (minus): Bank deposits are RMB 90,000. 2 Borrowing (increasing): basic production of 500,000 yuan; loan (decrease): 500,000 yuan for materials or raw materials. 3 Borrow (increase): workshop expenses or manufacturing expenses (the same below) 100,000 yuan, enterprise management fees 150,000 yuan; loans (increased): special funds (or renovation funds) or depreciation of 250,000 yuan. At the same time, borrow (minus): fixed fund 250,000 yuan; loan (increase): depreciation or special fund or renovation fund 250,000 yuan. 4 Borrowing (increasing): bank deposits 1.495 million yuan, enterprise management fee 0.5 million yuan; loan (increased): payable bonds 150