1.In January 2023, a household appliance manufacturer will issue a microwave oven with a cost of 800 yuan per unit to its employees as a non-monetary profit, and the number of microwave ovens issued is 100 units, and the market price of the microwave oven without VAT is 1,000 yuan, and the applicable VAT rate is 13%. Regardless of other factors, the amount of the employee's remuneration confirmed by the enterprise should be () yuan.
a. 90400
b. 80000
c. 100000
d. 113000
The answer is that D gives employees self-produced products as non-monetary profits, which are regarded as sales. Therefore, the remuneration of employees is determined according to the market selling price and the amount of VAT payable.
2.Among the following items, the one that does not belong to the composition of the remuneration of employees of the enterprise is ().
a.Individual income tax withheld and paid for employees.
b.Accrue the deposit and withdrawal amount that should be paid to a separate entity in accordance with the set deposit and withdrawal plan.
c.Compensation given to employees to encourage them to voluntarily accept redundancy.
d.Employee education funds drawn according to the standards prescribed by the state.
The answer is a included in the tax payable - personal income tax payable.
3.Among the following items, the enterprise should be included in the scope of short-term salary accounting ().
a.Housing provident fund withdrawn according to regulations.
b.Heatstroke prevention and cooling allowance paid to employees.
c.Employee skills training expenses borne by the enterprise.
d.Unemployment insurance premiums paid for employees.
The answer is ABC
4.(Multiple choice) One of the following statements about setting up a deposit and withdrawal plan is correct ().
a.The basic pension insurance expenses of employees accrued by enterprises shall belong to the benefits after dismissal.
b.The credit in the accounting entries of the enterprise's accrual of basic pension insurance expenses for employees is "credit: employee remuneration payable - set deposit and withdrawal plan".
c.When an enterprise accrues the basic pension insurance expenses for employees, the debit side is included in the current profit or loss or the cost of related assets.
d.When setting up a deposit and withdrawal plan, an enterprise should make a deposit and withdrawal to a separate entity in exchange for the services provided by employees during the accounting period at the balance sheet date.
The answer is ABC
a Belongs to post-employment benefits.
5.Among the following items, the enterprise should be included in the debit side of the "Employee Remuneration Payable" account ().
a.Pay wages to employees.
b.Confirm the compensation to be given due to the termination of the employment relationship with the employee.
c.Pay the on-the-job training fees of employees.
d.Deposit the basic pension insurance premiums for employees.
The answer is ACD
6.If an enterprise provides the leased premises to its employees free of charge, the rent payable for each period shall be included in the cost of relevant assets or relevant profit or loss as the remuneration payable to the employees. （）
a.That's right.
b.Mistake.
The answer is a
February** Dynamic Incentive Program