[Broadcast] 1. Through analysis and comparison, it is easy to find clues, grasp the key points, have clear goals and have remarkable inspection effects. The method of tax inspection is ().
A. Reasoning analysis method
B. Comparative analysis method
C. inverse solution
D. Sampling method
[single choice] 2.2065438+In September 2009, Dahua Shopping Mall was a general taxpayer of value-added tax, and the applicable value-added tax rate was 13%), and the sales income including tax was 3,390 yuan in cash. The correct accounting treatment was ().
A. Debit: cash 3390; Credit: accounts payable 3390
B. Debit: cash 3390, credit: accounts receivable 3390
C. Debit: cash: 3390 loan: main business income: 300; Taxable: VAT output tax: 390.
D. Debit: income from main business is 3390; Credit: accounts receivable 3000; Taxes payable ~ VAT payable (input tax 390)
[Single choice] 3. The statement about the scope of VAT taxation is correct ().
Value-added tax shall be levied on the distribution of purchased goods to shareholders.
B. the production, allocation and sale of philatelic commodities are not subject to value-added tax.
C commodity futures (including commodity futures and precious metal futures) are not subject to value-added tax.
D bank sales of gold and silver, no value-added tax.
[Single choice] 4. Among the ways to repay the principal of public bonds, the government pays off the principal and interest of issued public bonds on the maturity date of bonds ().
A. Market purchase and sale compensation method
B. Lottery repayment
C. proportional repayment method
D. lump-sum repayment method at maturity
[Single choice] 5. Among the interest payment methods of public bonds, () is more suitable for bonds with short maturity or redeemable at any time after a certain period.
A. Regular installment payment
B. One-time payment at maturity
C. Pay by lottery
D. Foreign exchange payment methods
Reference Answers and Analysis of 2020 Intermediate Economist (Finance and Taxation)
1, refer to answer C.
Analysis: This topic examines the basic methods of tax inspection. The reverse inspection method is a method of reversing the accounting procedure, from checking statements to checking account books, and then implementing the inspection contents on vouchers, or a method of tracing the original situation from the results of economic matters. By organizing the analysis and comparison of relevant data, this method is easy to find clues, grasp key points, have clear objectives and have obvious inspection effect.
2. refer to answer C.
Analysis: This topic examines the accounting treatment of value-added tax. The income from the sale of goods is included in the main business income. Dahua Shopping Mall has to pay value-added tax, which is included in the output tax. VAT output tax =3390/( 1+ 13%)? 13%=390 yuan. So c is correct.
3. refer to answer a.
Analysis: This question examines the scope of VAT taxation. Distributing the goods produced, processed or commissioned by the company to shareholders is regarded as sales, and value-added tax should be levied. Option BCD, VAT should be levied.
4. refer to answer D.
Analysis: This question examines the way in which public debt repays the principal. One-time repayment at maturity refers to the method that the government repays the principal and interest in one lump sum according to the par value of the bond at maturity.
5. refer to answer D.
Analysis: this topic examines the interest payment method of public debt. The one-time payment at maturity method is mostly applicable to bonds that can be cashed at any time in a short period of time or after a certain period of time.