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第一篇:《2015年湖南注册会计师考试时间考试科目辅导教材报名事项》
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2015年湖南注册会计师考试时间考试科目辅导教材报名事项
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湖南省2014年度注册会计师全国统一考试报名简章
根据《注册会计师全国统一考试办法》和财政部注册会计师考试委员会发布的《2014年度注册会计师全国统一考试报名简章》，现将湖南省2014年度注册会计师全国统一考试专业阶段考试和综合阶段考试报名有关事项规定如下：
一、报名条件
（一）同时符合下列条件的中国公民，可以申请参加注册会计师全
国统一考试专业阶段考试：
1. 具有完全民事行为能力；
2. 具有高等专科以上学校毕业学历，或者具有会计或者相关专业中级以上技术职称。
（二）同时符合下列条件的中国公民，可以申请参加注册会计师全国统一考试综合阶段考试：
1. 具有完全民事行为能力；
2. 已取得财政部注册会计师考试委员会（简称财政部考委会）颁发的注册会计师全国统一考试专业阶段考试合格证。
（三）有下列情形之一的人员，不得报名参加注册会计师全国统一考试：
1. 因被吊销注册会计师证书，自处罚决定之日起至申请报名之日止不满5年者；
2. 以前年度参加注册会计师全国统一考试因违规而受到停考处理期限未满者。
二、报名程序
参加注册会计师全国统一考试的报名人员，应当通过中国注册会计师协会网站“注册会计师全国统一考试网上报名系统”进行报名。报名分为网上预报名、资格审核、交费确认三个步骤。
（一）网上预报名
报名人员应当于2014年3月31日至4月25日（网上报名系统开放时间为8:00—20:00），登录中国注册会计师协会网站（/retype/zoom/98ec2762964bcf84b8d57b19?pn=3&x=0&y=0&raww=632&rawh=723&o=jpg_6_0_______&type=pic&aimh=549.1139240506329&md5sum=fd9d88631dffb86bf684f44f5ec6c8c1&sign=78effc0239&zoom=&png=149680-159070&jpg=0-77497" target="_blank">知识点】税收收入划分(P24)
2.以下属于中央和地方共享收入的是( )。
A.消费税
B.个人所得税
C.关税
D.土地增值税
【答案】B
【解析】选项AC：属于中央政府固定收入;选项D：属于地方政府固定收入。
3.下列收入中，应当征收增值税的是( )。
A.电力公司向发电企业收取的过网费收入
B.增值税纳税人收取的会员费收入
C.燃油电厂从政府财政专户取得的发电补贴收入
D.融资性售后回租业务中承租方出售资产取得的收入
【答案】A
【解析】选项BC：不征收增值税;选项D：融资性售后回租业务中，承租方出售资产的行为不属于增值税的征税范围，不征收增值税。
【知识点】增值税征税范围的特殊项目(P43、P45)
4.下列行为中，视同销售货物缴纳增值税的是( )。
A.将购进的货物用于集体福利
B.将购入的货物用于个人消费
C.将购进的货物用于非增值税应税项目
D.将购进的货物用于对外投资
【答案】D
【解析】将自产、委托加工的货物用于非增值税应税项目、集体福利或者个人消费的，属于增值税视同销售行为，但将购进的货物用于这三项的，不属于增值税视同销售行为，所以选项ABC不正确。
【知识点】增值税视同销售行为(P45)
5.下列产品中，属于消费税征税范围的是( )。
A.轮胎
B.电池
C.卡丁车
D.酒精
【答案】B
【解析】轮胎、卡丁车、酒精不属于消费税征税范围。
【知识点】消费税税目(P135-137)
6.下列税种中与“市肆门摊税”性质最接近的是( )。
A.消费税
B.关税
C.增值税
D.营业税
【答案】D
【解析】明代开证的“市肆门摊税”，具有营业税的性质。
【知识点】营业税概述(P152)
7.我国汉代征收“算缗钱”，具体征收方法为：对商人和高利贷者，按照交易额或者贷款额征收，每一缗征一算，税率6%;对手工业者，按出售产品的价值征税，每四缗征一算，税率3%„„。下列税种中，与“算缗钱”性质最接近的是( )。
A.关税
B.营业税
C.增值税
D.消费税
【答案】B
【解析】汉代对商人征收的“算缗钱”，具有营业税的性质。对商人和高利贷者按照交易额或贷款额征税，这相当于是对营业税纳税人按照营业额征收营业税。
【知识点】营业税概述(P152)
8.某公司8月将自有办公用房出租，并一次性收取租金48万元，该办公用房9月交付承租人使用，该公司9月应缴营业税( )。
A.0.8万元
B.0.48万元
C.1.44万元
D.2.4万元
【答案】D
【解析】纳税人提供租赁业劳务，采取预收款方式的，其营业税纳税义务发生时间为收到预收款的当天。所以一次性收取租金48万元全额计征营业税。该公司9月应缴营业税=48x50%=2.4(万元)。
【知识点】营业税纳税义务发生时间。(P167)
9.下列税费中，应计入进口货物关税完税价格的是( )。
A.单独核算的境外技术培训费用
B.报关时海关代征的增值税和消费税
C.进口货物运抵我国境内输入地点起卸前的保险费
D.由买方单独支付的入关后的运输费用
【答案】C
【解析】下列费用，如能与该货物实付或者应付价格区分，不得计入关税完税价格： ①厂房、机械、设备等货物进口后的基建、安装、装配、维修和技术服务的费用; ②货物运抵境内输入地点之后的运输费用、保险费和其他相关费用(选项D);
③进口关税及其他国内税收(选项B);
④为在境内复制进口货物而支付的费用;
⑤境内外技术培训及境外考察费用(选项A)。
【知识点】关税完税价格(P180-181)
10.下列情形中，纳税人应进行土地增值税清算的是( )。
A.直接转让土地使用权
B.转让未竣工结算房地产开发项目50%股权的
C.取得销售(预售)许可证满1年仍未销售完毕的
D.房地产开发项目尚未竣工但已销售面积为50%的
【答案】A
【解析】符合下列情形之一的，纳税人应进行土地增值税的清算：(1)房地产开发项目全部竣工、完成销售的;(2)整体转让未竣工决算房地产开发项目的;(3)直接转让土地使用权的。
【知识点】房地产开发企业土地增值税清算(P207)
11.某企业在市区拥有一块地，尚未由有关部门组织测量面积，但持有政府部门核发的土地使用证书。下列关于该企业履行城镇土地使用税纳税义务的表述中，正确的是( )。
A.暂缓履行纳税义务
B.自行测量土地面积并履行纳税义务
C.以证书确认的土地面积作为计税依据履行纳税义务
D.待将来有关部门测定完土地面积后再履行纳税义务
【答案】C
【解析】按照规定，城镇土地使用税以纳税人实际占用的土地面积为计税依据。纳税人实际占用的土地面积按下列办法确定：(1)由省、自治区、直辖市人民政府确定的单位组织测定土地面积的，以测定的面积为准;(2)尚未组织测量，但纳税人持有政府部门核发的土地使用证书的，以证书确认的土地面积为准;(3)尚未核发土地使用证书的，应由纳税人据实申报土地面积，据以纳税，待核发土地使用证以后再作调整。
【知识点】城镇土地使用税计税依据(P223)
12.下列车船中，应缴纳车船税的是( )。
A.警用车辆
B.养殖渔船
C.公司拥有的摩托车
D.纯电动汽车
【答案】C
【解析】选项AB：免征车船税;选项D：纯电动汽车，不征收车船税。
【知识点】车船税税收优惠(P243)
13.某企业2015年1月缴纳了5辆客车车船税，其中一辆9月被盗，已办理车船税退还手续;11月由公安机关找回并出具证明，企业补缴车船税，假定该类型客车年基准税额为480元，该企业2015年实缴的车船税总计为( )。
A.192元
B.2280元
C.2400元
D.2320元
【答案】D
【解析】在一个纳税年度内，已完税的车船被盗抢、报废、灭失的，纳税人可以凭有关管理机关出具的证明和完税证明，向纳税所在地的主管地方税务机关申请退还自被盗抢、报废、灭失月份起至该纳税年度终了期间的税款。已办理退税的被盗抢车船，失而复得的，纳税人应当从公安机关出具相关证明的当月起计算缴纳车船税。该企业2015年实缴的车船税总计=4×480+480÷12×10=2320(元)。
【知识点】车船税征收管理(P244)
14.企业发生的下列支出中，按企业所得税法的规定可在税前扣除的是( )。
A.税收滞纳金
B.非广告性赞助支出
C.按规定缴纳的财产保险费
D.企业所得税税费
【答案】C
【解析】在计算应纳税所得额时，下列支出不得扣除：(1)向投资者支付的股息、红利等权益性投资收益款项;(2)企业所得税税款(选项D);(3)税收滞纳金(选项A);(4)罚金、罚款和被没收财物的损失;(5)超过规定标准的捐赠支出;(6)赞助支出(选项B);(7)未经核定的准备金支出;(8)企业之间支付的管理费、企业内营业机构之间支付的租金和特许权使用费，以及非银行企业内营业机构之间支付的利息，不得扣除;(9)与取得收入无关的其他支出。
【知识点】不得扣除的项目(P277)
15.个体工商户发生的下列支出中允许在个人所得税税前扣除的是( )。
A.用于家庭的支出
B.非广告性质赞助支出
C.生产经营过程中发生的财产转让损失
D.已缴纳的增值税税款
【答案】C
【解析】个体工商户下列支出不得扣除：(1)个人所得税税款;(2)税收滞纳金;(3)罚金、罚款和被没收财物的损失;(4)不符合扣除规定的捐赠支出;(5)赞助支出(选项B);(6)用于个人和家庭的支出(选项A);(7)与取得生产经营收入无关的其他支出;(8)国家税务总局规定不准扣除的支出。
【知识点】个体工商户税前不得扣除的项目(P329)
16.个人的下列所得中，免予征收个人所得税的是( )。
A.企业职工李某领取原提存的住房公积金
B.王某在单位任职表现突出获得5万元总裁特别奖金
C.退休教师张某受聘另一高校兼职教授每月取得4000元工资
D.徐某因持有某上市公司股份取得该上市公司年度分红
【答案】A
【解析】选项A：个人领取原提存的住房公积金、医疗保险金、基本养老保险金时，免予征收个人所得税;选项BCD：应照章征收个人所得税。
【知识点】免征个人所得税的优惠(P360)
17.下列税费的征收管理，适用《中华人民共和国税收征收管理法》的是( )。
A.关税
B.房产税
C.海关代征增值税
D.教育费附加
【答案】B
【解析】选项AC由海关征收，不适用《征管法》;选项D：由税务机关征收，但不适用《征管法》。
【知识点】税收征收管理法的适用范围(P462)
18.税务机关做出的下列行政行为，纳税人不服时可以申请行政复议也可以直接向人民法院提起行政诉讼的是( )。长沙发放2015年注册会计师考试合格证书的公告。
A.罚款
B.加收滞纳金
C.确认征收范围
D.确认抵扣税款
【答案】A
【解析】选项A：属于税务行政处罚行为，纳税人对税务机关做出的“征税行为”以外的其他具体行政行为不服的，可以申请行政复议，也可以直接向人民法院提起行政诉讼。选项BCD：属于征税行为，纳税人对税务机关做出的“征税行为”不服的，应当先向行政复议机关申请行政复议。
【知识点】税务行政复议申请(P507)
二、多选题
1.以下需要自行纳税申报的有( )。
A.年股票交易转让所得16万元
B.从境外取得收入
C.从境内两处以上取得收入
D.个体经营者年经营所得12万元
【答案】ABD
【解析】自行申报纳税的纳税义务人有：(1)年所得12万元以上的(选项A正确);(2)从中国境内两处或者两处以上取得工资、薪金所得的(选项C错误);(3)从中国境外取得所得的(选项B正确);(4)取得应税所得，没有扣缴义务人的(选项D正确);(5)国务院规定的其他情形。
2.甲是国内运输企业，乙是国外运输企业，丙委托甲和乙运输，甲是起运方，乙负责国外运输，甲乙丙都签了全程运输单，以下说法正确的有( )。
A.甲按本程运费贴花
B.乙按本程运费贴花
C.乙按全程运费贴花
D.丙按全程运费贴花
【答案】AD
【解析】对国际货运，凡由我国运输企业运输的，不论在我国境内、境外起运或中转分程运输，我国运输企业所持的一份运费结算凭证，均按本程运费计算应纳税额(选项A);托运方所持的一份运费结算凭证，按全程运费计算应纳税额(选项D)。由外国运输企业运输进出口货物的，外国运输企业所持的一份运输结算凭证免纳印花税，所以乙是免税的(选项BC错误)。
【知识点】印花税计税依据的特殊规定(P251)
三、计算问答题
1.某工业企业2015年3月1日转让位于县城的一处办公楼，取得销售收入12000万元，2008年建造该办公楼时为取得土地使用权支付金额3000万元，办公楼建造成本4000万元，转让时经政府批准的房地产评估机构评估，确认该办公楼重置成本价为8000万元。(其他相关资料：产权转移书据印花税税率0.5‟，成新度折扣率60%)
要求：根据上述资料，按顺序回答下列问题，如有计算，需计算出合计数。
(1)解释重置成本价的含义。
第五篇:《2015年注册会计师考试-会计讲义资料》
2015年注册会计师考试
《会计》
会计讲义资料
（1-26章）
版权所有，翻版必究
目录
第一章总论···························································································································14
第一节会计概述···············································································································14
第二节财务报告目标·········································································································14
第三节会计基本假设与会计基础·························································································14
一、会计基本假设·······································································································14
二、会计基础·············································································································14
第四节会计信息质量要求·································································································14
第五节会计要素及其确认与计量························································································16
一、资产的定义及其确认条件························································································16
二、负债的定义及其确认条件························································································16
三、所有者权益的定义及其确认条件···············································································17
四、收入的定义及其确认条件························································································17
五、费用的定义及其确认条件························································································17
六、利润的定义及其确认条件························································································18
七、会计要素计量属性及其应用原则···············································································19
第六节财务报告·············································································································20
一、财务报告的概念····································································································20
二、财务报告的构成····································································································20
第二章金融资产···················································································································20
第一节金融资产的定义和分类···························································································20
一、金融资产的概念····································································································20
二、金融资产的分类····································································································20
第二节以公允价值计量且其变动计入当期损益的金融资产······················································21
一、以公允价值计量且其变动计入当期损益的金融资产概述················································21
二、以公允价值计量且其变动计入当期损益的金融资产的会计处理·······································22本讲小结：················································································································23
第三节持有至到期投资····································································································25
一、持有至到期投资概述······························································································25本讲小结：················································································································26
二、持有至到期投资的会计处理·····················································································26本讲小结：················································································································32
第四节贷款和应收款项····································································································33
一、贷款和应收款项概述······························································································33
二、贷款和应收款项的会计处理·····················································································33本节小结：················································································································36
第五节可供出售金融资产·································································································36
一、可供出售金融资产概述···························································································36
二、可供出售金融资产的会计处理··················································································37本讲小结：················································································································41
第六节金融资产减值·······································································································41
二、金融资产减值损失的计量························································································41本讲小结：················································································································48
第七节金融资产转移·······································································································50
一、金融资产转移概述·································································································50
二、金融资产转移的确认和计量·····················································································50本讲小结：················································································································52本章小结：······················································································································55
第三章存货·························································································································55
第一节存货的确认和初始计量···························································································55
一、存货的概念与确认条件···························································································55
二、存货的初始计量····································································································56本讲小结：················································································································57
第二节发出存货的计量····································································································57
一、发出存货成本的计量方法························································································58
二、存货成本的结转····································································································59
第三节期末存货的计量····································································································59长沙发放2015年注册会计师考试合格证书的公告。
一、存货期末计量原则·································································································60
二、存货的可变现净值·································································································60本讲小结：················································································································60
三、存货期末计量的具体方法························································································60
第三节期末存货的计量···································································································64
第四节、存货盘亏或毁损的处理···························································································65本章小结：······················································································································66
第四章长期股权投资············································································································67
第一节长期股权投资的初始计量························································································67
一、长期股权投资初始计量原则·····················································································67
二、企业合并形成的长期股权投资··················································································67本讲小结：················································································································69本讲小结：················································································································71
三、企业合并以外其他方式取得的长期股权投资································································73
四、投资成本中包含的已宣告但尚未发放现金股利或利润的处理··········································74本讲小结：················································································································74
第二节长期股权投资的后续计量························································································75
一、长期股权投资的成本法···························································································75
二、长期股权投资的权益法···························································································77本讲小结：················································································································78本讲小结：················································································································80本讲小结：················································································································84本讲小结：················································································································89
三、长期股权投资的减值······························································································90
第三节长期股权投资核算方法的转换及处置·········································································90
一、长期股权投资核算方法的转换··················································································90本讲小结：················································································································93本讲小结：················································································································96
本章小结：······················································································································98
第五章固定资产··················································································································98
第一节固定资产的确认和初始计量·····················································································98
一、固定资产的定义和确认条件·····················································································98
二、固定资产的初始计量······························································································99
第二节固定资产的后续计量···························································································107
一、固定资产折旧······································································································107
二、固定资产后续支出······························································································109
第三节固定资产的处置···································································································114
一、固定资产终止确认的条件······················································································114
二、固定资产处置的账务处理······················································································114本讲小结：···············································································································115
三、持有待售的固定资产····························································································115
四、固定资产盘亏的会计处理······················································································116本章小结：·····················································································································120
第六章无形资产··················································································································120
第一节无形资产的确认和初始计量···················································································120
一、无形资产的定义与特征·························································································120
二、无形资产的内容···································································································120
三、无形资产的确认条件····························································································120
四、无形资产的初始计量····························································································121
第二节内部研究开发费用的确认和计量···············································································124
一、研究阶段和开发阶段的划分···················································································124
二、开发阶段有关支出资本化的条件·············································································125
三、内部开发的无形资产的计量···················································································125
四、内部研究开发费用的会计处理················································································126
第三节无形资产的后续计量····························································································127
一、无形资产后续计量的原则······················································································127
二、使用寿命有限的无形资产······················································································128
三、使用寿命不确定的无形资产···················································································128
第四节无形资产的处置···································································································129
一、无形资产的出售···································································································129长沙发放2015年注册会计师考试合格证书的公告。
二、无形资产的出租···································································································130
三、无形资产的报废···································································································131
第七章投资性房地产············································································································131
第一节投资性房地产的特征与范围·····················································································131
一、投资性房地产的定义及特征···················································································131
二、投资性房地产的范围····························································································132
第二节投资性房地产的确认和初始计量·············································································132
一、投资性房地产的确认和初始计量·············································································133
二、与投资性房地产有关的后续支出·············································································133
第三节投资性房地产的后续计量························································································134
一、采用成本模式进行后续计量的投资性房地产······························································134
二、采用公允价值模式进行后续计量的投资性房地产························································135
三、投资性房地产后续计量模式的变更··········································································136
第四节投资性房地产的转换和处置···················································································136
一、投资性房地产的转换····························································································136
二、投资性房地产的处置····························································································140
第八章资产减值··················································································································142
第一节资产减值概述······································································································143
一、资产减值的范围···································································································143
二、资产减值的迹象与测试·························································································143
第二节资产可收回金额的计量·························································································143
一、估计资产可收回金额的基本方法·············································································144
二、资产的公允价值减去处置费用后的净额的估计···························································144
三、资产预计未来现金流量现值的估计··········································································144本讲小结：···············································································································147
第三节资产减值损失的确认与计量···················································································150
一、资产减值损失确认与计量的一般原则·······································································150
二、资产减值损失的账务处理······················································································151
第四节资产组的认定及减值处理······················································································152
一、资产组的认定······································································································152
二、资产组减值测试···································································································152本讲小结：···············································································································155
三、总部资产的减值测试····························································································155
第五节商誉减值测试及处理····························································································157
一、商誉减值测试的基本要求······················································································158
二、商誉减值测试的方法与会计处理·············································································158本章小结：···············································································································159
第九章负债························································································································159
第一节流动负债············································································································159
一、短期借款············································································································159
二、以公允价值计量且其变动计入当期损益的金融负债·····················································159
三、应付票据············································································································161
四、应付及预收款项···································································································161
五、职工薪酬············································································································162本讲小结：···············································································································163
六、应交税费············································································································168
七、应付利息············································································································172
八、应付股利············································································································172
九、其他应付款·········································································································172
第二节非流动负债·········································································································172
一、长期借款············································································································172
二、应付债券············································································································174
三、长期应付款·········································································································177本章小结：·····················································································································180
第十章所有者权益···············································································································180
第一节所有者权益核算的基本要求·····················································································180
一、权益工具与金融负债的区分···················································································180
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