MOOC 中国会计准则（全英文）-江西财经大学 中国大学慕课答案

MOOC中国会计准则（全英文）-江西财经大学中国大学慕课答案1.1QUIZ1、问题：WhoissuesChineseaccountingstandards?选项：A、MinistryofFinanceB、IASBC、FASBD、SEC正确答案:【MinistryofFinance】2、问题：Accountingstandardsarethebasicprinciplesthataccountantsmustfollowwhentheyareengagedinaccountingwork.选项：A、正确B、错误正确答案:【正确】1.2QUIZ1、问题：Whatfactorswillaffecttheformulationofaccountingstandards?选项：A、LawB、PoliticsC、CultureD、Economy正确答案:【Law#Politics#Culture#Economy】2、问题：Onceaccountingstandardsareformulated,theywillnotbechanged.选项：A、正确B、错误正确答案:【错误】3、问题：Accountingstandardsmustbeformulatedbygovernment.选项：A、正确B、错误正确答案:【错误】4、问题：Ifthecapitalallocationismainlyindirectfinance,financialinstitutionscanobtainmoreinformationthanotherpeople.选项：A、正确B、错误正确答案:【正确】Unit1Test1、问题：WhoissuesChineseaccountingstandards?选项：A、MinistryofFinanceB、IASBC、FASBD、SEC正确答案:【MinistryofFinance】2、问题：Whatfactorswillaffecttheformulationofaccountingstandards?选项：A、ALawB、PoliticsC、CultureD、Economy正确答案:【ALaw#Politics#Culture#Economy】3、问题：Accountingstandardsarethebasicprinciplesthataccountantsmustfollowwhentheyareengagedinaccountingwork.选项：A、正确B、错误正确答案:【正确】4、问题：Onceaccountingstandardsareformulated,theywillnotbechanged.选项：A、正确B、错误正确答案:【错误】5、问题：Accountingstandardsshouldbeformulatedbygovernment.选项：A、正确B、错误正确答案:【错误】6、问题：Ifthecapitalallocationismainlyindirectfinance,financialinstitutionscanobtainmoreinformationthanotherpeople.选项：A、正确B、错误正确答案:【正确】2.1QUIZ1、问题：In1990,theMinistryofFinanceissuedNo.1AccountingStandardsforBusinessEnterprises.选项：A、正确B、错误正确答案:【错误】2、问题：TheprocessofChinaaccountingstandardsfromexplorationtoconvergenceisalsoaprocessofcontinuousreformandopenoftheChina’seconomy.选项：A、正确B、错误正确答案:【正确】2.2QUIZ1、问题：Thereare4assumptionsinIFRS,includingbusinessentity,going-concern,timeperiodandmonetaryunit.选项：A、正确B、错误正确答案:【错误】2、问题：Theaccountingentitycanbeeitheronecompanyorbusinessgrouporganizedbyseveralcompanies.选项：A、正确B、错误正确答案:【正确】3、问题：Thefundamentalqualitativecharacteristicsofaccountinginformationarefaithfulrepresentationandunderstandability.选项：A、正确B、错误正确答案:【错误】Unit2Test1、问题：Werecognizeincome,expensesorotheraccountingelementswhichbasedon选项：A、theformationofrightsandobligationsB、thereceiveofcashC、ThepaymentofcashD、Theformationofrights.正确答案:【theformationofrightsandobligations】2、问题：ThebasicstandardoftheCASincludes_____?选项：A、GeneralprovisionsB、QualitativerequirementsofaccountinginformationC、AccountingelementsD、AccountingmeasurementE、Financialreports正确答案:【Generalprovisions#Qualitativerequirementsofaccountinginformation#Accountingelements#Accountingmeasurement#Financialreports】3、问题：Thereare4assumptionsinCAS,including选项：A、BusinessentityB、Going-concernC、TimeperiodD、Monetaryunit正确答案:【Businessentity#Going-concern#Timeperiod#Monetaryunit】4、问题：In1990,theMinistryofFinanceissuedNo.1AccountingStandardsforBusinessEnterprises.选项：A、正确B、错误正确答案:【错误】5、问题：TheprocessofChinaaccountingstandardsfromexplorationtoconvergenceisalsoaprocessofcontinuousreformandopenoftheChina’seconomy.选项：A、正确B、错误正确答案:【正确】6、问题：Thereare4assumptionsinIFRS,includingbusinessentity,going-concern,timeperiodandmonetaryunit.选项：A、正确B、错误正确答案:【错误】7、问题：Theaccountingentitycanbeeitheronecompanyorbusinessgrouporganizedbyseveralcompanies.选项：A、正确B、错误正确答案:【正确】8、问题：Thefundamentalqualitativecharacteristicsofaccountinginformationarefaithfulrepresentationandunderstandability.选项：A、正确B、错误正确答案:【错误】3.1QUIZ1、问题：Whichofthefollowingisaproductcostasitrelatestoinventory?选项：A、SellingcostsB、InterestcostsC、RawmaterialsD、Abnormalspoilage正确答案:【Rawmaterials】2、问题：Allthefollowingcostswhichwouldnotbeincludedincostofinventories,exceptfor选项：A、AbnormalwasteofdirectmaterialsB、StoragecostsC、SellingcostsD、Productcosts正确答案:【Productcosts】3、问题：TheaccountingtreatmentofinventoriesarequitesimilarunderCAS1andIAS2.Bothstandardsaccountforinventoryacquisitionsathistoricalcostandevaluateinventoryforfairvaluesubsequenttoacquisition.选项：A、正确B、错误正确答案:【错误】4、问题：Theterm‘netrealizablevalue’(NRV)referstothenetamountthatacompanyexpectstorealizefromthesaleofinventory.选项：A、正确B、错误正确答案:【正确】5、问题：UnderCAS1,acompanyshouldabandonthehistoricalcostprinciplewhenthefutureutilityoftheinventoryitemfallsbelowitsoriginalcost.选项：A、正确B、错误正确答案:【正确】6、问题：UnderCAS1,ifinventoryiswrittendownunderthelower-of-cost-or-NRVvaluation,thenewbasisisnowconsidereditscost.Asaresult,theinventorymaynotbewrittenbackuptoitsoriginalcostinasubsequentperiod.选项：A、正确B、错误正确答案:【错误】7、问题：Bothmerchandisingandmanufacturingcompaniesnormallyhavemultipleinventoryaccounts.选项：A、正确B、错误正确答案:【错误】3.2QUIZ1、问题：SantoCorporationdeclaresanddistributesacashdividendthatisaresultofcurrentearnings.Howwillthereceiptofthosedividendsaffecttheinvestmentaccountoftheinvestorundereachofthefollowingaccountingmethods?选项：A、FairValueMethodEquityMethodNoEffectDecreaseB、FairValueMethodEquityMethodIncreaseDecreaseC、FairValueMethodEquityMethodNoEffectNoEffectD、FairValueMethodEquityMethodDecreaseNoEffect正确答案:【FairValueMethodEquityMethodNoEffectDecrease】2、问题：Iftheparentcompanyowns90%ofthesubsidiarycompany'soutstandingcommonstock,thecompanyshouldgenerallyaccountfortheincomeofthesubsidiaryunderthe选项：A、CostmethodB、FairvaluemethodC、DivesturemethodD、Equitymethod正确答案:【Costmethod】3.3QUIZ1、问题：Investmentpropertiesmaygeneratecashflowslargelyindependentlyofotherassetswhichtheentityholds.选项：A、正确B、错误正确答案:【正确】2、问题：UnderCAS3,investmentpropertyrefertoland-userightthathavebeenleasedorland-userightheldforsaleratherthanland.选项：A、正确B、错误正确答案:【正确】3.4QUIZ1、问题：Whichofthefollowingisnotamajorcharacteristicofaplantasset?选项：A、PossessesphysicalsubstanceB、AcquiredforresaleC、AcquiredforuseD、Yieldsservicesoveranumberofyears正确答案:【Acquiredforresale】2、问题：Depreciationisthesystematicallocationofthedepreciableamountofanassetovertheasset'susefullife.选项：A、正确B、错误正确答案:【正确】3、问题：Assetsclassifiedasproperty,plant,andequipmentcanbeeitheracquiredforuseinoperations,oracquiredforresale.选项：A、正确B、错误正确答案:【错误】4、问题：Costssubsequenttoacquisitionofproperty,plant,andequipmentshouldbecapitalizedwhentheyincurredtoachievegreaterfuturebenefits.选项：A、正确B、错误正确答案:【正确】3.5QUIZ1、问题：CAS6intangibleassetscoveredtherecognition,measurementanddisclosureoflongtermequityinstrument.选项：A、正确B、错误正确答案:【正确】Unit3Test1、问题：Whichofthefollowinginventoriescarriedbyamanufacturerissimilartothemerchandiseinventoryofaretailer?选项：A、RawmaterialsB、Work-in-processC、FinishedgoodsD、Supplies正确答案:【Finishedgoods】2、问题：CAS1excludescertaininventoriesfromitsscopesuchas:选项：A、Work-in-processheldbyamanufacturerB、WorkinprocessarisingunderconstructioncontractsC、GoodsthathavebeensegregatedforshipmenttoacustomerD、Unsoldunitsleftonhandinamerchandisingcompany正确答案:【Workinprocessarisingunderconstructioncontracts】3、问题：UnderCSA1,allofthefollowingcostflowassumptionscouldbeappliedexceptfor选项：A、Moving-averageB、Weighted-averageC、FIFOD、LIFO正确答案:【LIFO】4、问题：Iftheparentcompanyowns90%ofthesubsidiarycompany'soutstandingcommonstock,thecompanyshouldgenerallyaccountfortheincomeofthesubsidiaryunderthe选项：A、CostmethodB、FairvaluemethodC、DivesturemethodD、Equitymethod正确答案:【Costmethod】5、问题：Whichofthefollowingisaproductcostasitrelatestoinventory?选项：A、SellingcostsB、InterestcostsC、RawmaterialsD、Abnormalspoilage正确答案:【Rawmaterials】6、问题：Allthefollowingcostswhichwouldnotbeincludedincostofinventories,exceptfor选项：A、abnormalwasteofdirectmaterialsB、storagecostsC、sellingcostsD、productcosts正确答案:【productcosts】7、问题：Whichofthefollowingcouldbeclassifiedasaninvestmentproperty?选项：A、Abuildingheldforself-useB、AbuildingconstructedonbehalfofthirdpartiesC、AbuildinghavealreadybeenrentedD、Abuildingheldasinventory正确答案:【Abuildinghavealreadybeenrented】8、问题：Foramanufacturer,fixedassetsmayinclude:选项：A、suppliesB、buildingstructuresusedasofficesandfactoriesC、inventoryD、customers正确答案:【buildingstructuresusedasofficesandfactories】9、问题：Whichofthefollowingisnotamajorcharacteristicofaplantasset?选项：A、PossessesphysicalsubstanceB、AcquiredforresaleC、AcquiredforuseD、Yieldsservicesoveranumberofyears正确答案:【Acquiredforresale】10、问题：Ifthefairvaluemodelisadopted,investmentpropertyshall选项：A、bedepreciatedB、beamortizedC、notbedepreciatedoramortizedD、bedepreciatedoramortized正确答案:【notbedepreciatedoramortized】11、问题：Foramanufacturer,fixedassetsmayinclude:选项：A、BuildingstructuresusedasofficesandfactoriesB、EquipmentsC、MachineryD、Supplies正确答案:【Buildingstructuresusedasofficesandfactories#Equipments#Machinery】12、问题：Forincomestatementpurposes,whichcoulddepreciationmethodbeusedunderCAS4?选项：A、Units-of-productionB、Straight-lineC、Sum-of-the-years'-digitsD、Declining-balance正确答案:【Units-of-production#Straight-line#Sum-of-the-years'-digits#Declining-balance】13、问题：CAS3allowstheentitytoselectcostmodelorfairvaluemodelforsubsequentmeasurementfreely.选项：A、正确B、错误正确答案:【错误】14、问题：Ifthereisconclusiveevidencethatthefairvalueofaninvestmentpropertycanbeobtainedcontinuouslyandreliably,afairvaluemodelcouldbechosen.选项：A、正确B、错误正确答案:【正确】15、问题：Investmentpropertyshouldberecognizedasanassetwhenitisprobablethatthefutureeconomicbenefitsthatareassociatedwiththepropertywillflowtotheentity,andthecostofthepropertycanbereliablymeasured.选项：A、正确B、错误正确答案:【正确】16、问题：UnderbothCASandIFRS,companiesshouldreviewfixedassetsforindicatorsofimpairmentsonanannualbasis.选项：A、正确B、错误正确答案:【正确】17、问题：UnderCAS4,companiescanuseeitherthehistoricalcostmodelortherevaluationmodel.选项：A、正确B、错误正确答案:【错误】18、问题：Ifthefairvaluemodelisadopted,investmentpropertyshallnotbedepreciatedoramortized.Trueorfalse?选项：A、正确B、错误正确答案:【正确】19、填空题：UnderCAS4,companiesonlycanusethehistoricalcostmodelortherevaluationmodel?正确答案:【historicalcost】4.1QUIZ1、问题：Short-termbenefitsincludeallofthefollowingexcept选项：A、terminationbenefitsB、paidannualleaveandpaidsickleaveC、profit-sharingandbonusesD、wages,salariesandsocialsecuritycontributions正确答案:【terminationbenefits】2、问题：Whatareemployeeslookingforinananalysisofanentity'sfinancialstatements?选项：A、toassesscreditworthinessB、toassesswhetherfurtherloansshouldbemadetothecompanyC、tohighlightweakperformingareasinordertofocustheirattentionontheseareasD、asabasisforwagenegotiation正确答案:【asabasisforwagenegotiation】3、填空题：Post-employmentbenefitscanbeoftwotypes:definedcontributionplanand（）正确答案:【definedbenefitplan】4.2QUIZ1、问题：CAS14specifiestherequirementfortherecognitionandmeasurementofrevenueanddisclosureofrelatedinformation.选项：A、正确B、错误正确答案:【正确】2、问题：Revenuehavenothingtodowiththecapitalinvestedbytheowner.选项：A、正确B、错误正确答案:【正确】4.3QUIZ1、问题：YXisbasedinA-landwherecorporateincometaxispayableinadvancebasedonestimatedtaxableprofitfortheyear.In20X2,YXpaidthetaxauthorities$460,000inrelationtoestimatedtaxableprofitsfortheyear.However,attheyearendof31December20X2,thetaxauthoritiesconfirmedthatYXshouldonlyhavepaid$440,000.WhatshouldYXrecogniseinitsstatementoffinancialpositionasat31December20X2inrelationtocurrenttax?选项：A、Acurrenttaxliabilityof$20,000B、Acurrenttaxassetof$20,000C、Acurrenttaxliabilityof$440,000D、Acurrenttaxassetof$440,000正确答案:【Acurrenttaxassetof$20,000】2、填空题：Taxationpayablesorreceivablesinthefuturebasedon()existedatreportingdate.正确答案:【temporarydifferences】4.4QUIZ1、问题：Aweaknessofthehistoricalcostmodelisthatitdoesnotaccountforchangesinthepurchasingpowerofthecurrencythatisusedinthefinancialstatements.选项：A、正确B、错误正确答案:【正确】2、问题：Accountingstandardsarenowlesslikelytorequiretherecordingordisclosureoffairvalueinformationduetoitsinherentsubjectivity.选项：A、正确B、错误正确答案:【错误】3、问题：Becauseofthehistoricalcostprinciple,fairvaluesmaynotbedisclosedinthestatementoffinancialposition.选项：A、正确B、错误正确答案:【错误】Unit4Test1、问题：Short-termbenefitsincludeallofthefollowingexcept:选项：A、terminationbenefitsB、paidannualleaveandpaidsickleaveC、profit-sharingandbonusesD、wages,salariesandsocialsecuritycontributions正确答案:【terminationbenefits】2、问题：YXisbasedinA-landwherecorporateincometaxispayableinadvancebasedonestimatedtaxableprofitfortheyear.In20X2,YXpaidthetaxauthorities$460,000inrelationtoestimatedtaxableprofitsfortheyear.However,attheyearendof31December20X2,thetaxauthoritiesconfirmedthatYXshouldonlyhavepaid$440,000.WhatshouldYXrecogniseinitsstatementoffinancialpositionasat31December20X2inrelationtocurrenttax?选项：A、Acurrenttaxliabilityof$20,000B、Acurrenttaxassetof$20,000C、Acurrenttaxliabilityof$440,000D、Acurrenttaxassetof$440,000正确答案:【Acurrenttaxassetof$20,000】3、问题：QP'staxcomputationshowstaxdueof$290,000ontaxableprofitsfortheyearended30June20X4.Thetaxdueispayableinfourequalinstalments,twobeforetheyearendof30June20X4andtwoaftertheyearend.Asat30June20X4,QPhaspaidthefirsttwoinstalments.WhatshouldQPrecogniseinitsstatementoffinancialpositionasat30June20X4inrelationtocurrenttax?选项：A、Acurrenttaxassetof$145,000B、Acurrenttaxliabilityof$145,000C、Acurrenttaxassetof$290,000D、Acurrenttaxliabilityof$290,000正确答案:【Acurrenttaxliabilityof$145,000】4、问题：At31December20X0,FBrecognisedacurrenttaxliabilityof$50,000.Thiswassettledinfullon1October20X1for$59,000.WhatistheaccountingentryrequiredbyFBon1October20X1?选项：A、DrCash$59,000;CrCurrenttaxliability$50,000,CrProfitorloss$9,000B、DrCurrenttaxliability$50,000,DrProfitorloss$9,000;CrCash$59,000C、DrCurrenttaxexpense$59,000;CrCash$59,000D、DrCash$59,000;CrCurrenttaxexpense$59,000正确答案:【DrCurrenttaxliability$50,000,DrProfitorloss$9,000;CrCash$59,000】5、问题：WhichoneofthefollowingisNOTanadvantageofhistoricalcostaccounting?选项：A、Amountsoftransactionsarereliableandcanbeverified.B、Amountsinthestatementoffinancialpositioncanbematchedtoamountsinthestatementofcashflows.C、Itavoidstheoverstatementofprofitwhichcanariseduringperiodsofinflation.D、Itprovidesfeweropportunitiesforcreativeaccountingthansystemsofcurrentvalueaccounting.正确答案:【Itavoidstheoverstatementofprofitwhichcanariseduringperiodsofinflation.】6、问题：Thepricethatwouldbereceivedtosellanassetorpaidtotransferaliability,inanorderlytransactionbetweenmarketparticipantsatthemeasurementdate.'Thisisadefinitionofwhichmeasurementbasis?选项：A、HistoricalcostB、FairvalueC、ValueinuseD、Currentcost正确答案:【Fairvalue】7、问题：Whichofthefollowingarethecategoriesofemployeebenefits?选项：A、ShorttermbenefitsB、Post-employmentbenefitsC、Otherlong-termemployeebenefitsD、Terminationbenefits正确答案:【Shorttermbenefits#Post-employmentbenefits#Otherlong-termemployeebenefits#Terminationbenefits】8、问题：CAS14specifiestherequirementfortherecognitionandmeasurementofrevenueanddisclosureofrelatedinformation.选项：A、正确B、错误正确答案:【正确】9、问题：Revenuehavenothingtodowiththecapitalinvestedbytheowner.选项：A、正确B、错误正确答案:【正确】10、问题：Aweaknessofthehistoricalcostmodelisthatitdoesnotaccountforchangesinthepurchasingpowerofthecurrencythatisusedinthefinancialstatements.选项：A、正确B、错误正确答案:【正确】11、问题：Accountingstandardsarenowlesslikelytorequiretherecordingordisclosureoffairvalueinformationduetoitsinherentsubjectivity.选项：A、正确B、错误正确答案:【错误】12、填空题：Taxationpayablesorreceivablesinthefuturebasedon()existedatreportingdate.正确答案:【temporarydifferences】13、填空题：Post-employmentbenefitscanbeoftwotypes:definedcontributionplanand().正确答案:【definedbenefitplan】5.1QUIZ1、问题：WhichoneisnotatypeofbiologicalassetaccordingtoCAS5?选项：A、BearerbiologicalassetsB、ConsumablebiologicalassetsC、DisposalbiologicalassetsD、Commonwealbiologicalassets正确答案:【Disposalbiologicalassets】2、问题：Whichoneofthefollowingsisnotthepurposeforholdingbearerbiologicalassets?选项：A、HeldforgrowingagriculturalpurposeB、HeldforprovidingserviceC、HeldtobeconvertedintoagriculturalproducephysicallyD、Heldforrental正确答案:【Heldtobeconvertedintoagriculturalproducephysically】3、问题：Whichoneofthefollowingstatementsregardingimpairmentonbiologicalassetsisincorrect?选项：A、Impairmenttestonbearerbiologicalassetsisdonethroughcomparingtherecoverableamountandcarryingvalue.B、Impairmenttestonconsumablebiologicalassetsisdonethroughcomparingthenetrealizablevalueandcarryingvalue.C、Reversalofimpairmentlossonbearerbiologicalassetsisallowed.D、Reversalofimpairmentlossonconsumablebiologicalassetsisallowed.正确答案:【Reversalofimpairmentlossonbearerbiologicalassetsisallowed.】5.2QUIZ1、问题：Therearetwopossiblemeasurementofexchangesofnon-monetaryassets--fairvalueorcarryingvalueunderCAS7.选项：A、正确B、错误正确答案:【正确】2、问题：Companiesshouldrecognizeimmediatelyanygainsorlossesontheexchangewhenthetransactionhascommercialsubstanceandthefairvalueoftheassetsexchangedcanbemeasuredreliably.选项：A、正确B、错误正确答案:【正确】3、问题：ThereisnospecificIFRSinaccountingforexchangesofnon-monetaryassets,butwecanfindsimilarprovisionsinIAS16,IAS38andIFRS15.选项：A、正确B、错误正确答案:【正确】4、问题：Whenthefuturecashflowsoftheassetreceivedissignificantlydifferentfromthatoftheassetgivenup,intermsofrisk,timedistributionoramount,anon-monetaryassetexchangehasacommercialsubstance.选项：A、正确B、错误正确答案:【正确】5.3QUIZ1、问题：Onceanassetimpairmentlossisrecognized,itcannotbereversedinasubsequentaccountingperiod.选项：A、正确B、错误正确答案:【正确】2、填空题：Assetimpairmentreferstotheasset’srecoverablevalueis_____(higher/lower)thanitsbookvalue.正确答案:【lower】5.4QUIZ1、问题：BCNgrants1,000shareoptionstoitsstaffprovidedtheycontinuetoworkforBCNfortwoyearsfromthegrantdate.Theoptionsmaybeexercisedintwoyears'timeatanoptionpriceof$6.10.Thecurrentfairvalueoftheoptionis$1.40andtheexpectedfairvalueintwoyears'timeis$2.40(adjustedforthepossibilityofforfeitureinbothcases).UnderCAS11Share-basedPayment,howmuchexpensewouldberecognisedinprofitorlossatthedatetheoptionsaregrantedtoemployees?选项：A、NoneB、$700C、$1,200D、$1,400正确答案:【None】2、问题：Sharebasedplanisclassifiedasequity-settledsharebasedpaymentandcash-settledsharebasedpayment.选项：A、正确B、错误正确答案:【正确】3、问题：Theconceptionofsharebasedpaymentisbroaderthanemployeeshareoptions.选项：A、正确B、错误正确答案:【正确】5.5QUIZ1、问题：CompanyAmadeadecisionthatitisveryhardtocollecttheaccountsreceivableof$2,400,000owedbycompanyBbecausecompanyBfallintofinancialdistress.Afternegotiation,companyBdecidedtosettlethedebtbypayingcashof$1,800,000.CompanyAhascharged$1,000,000ofallowanceforbaddebtonthisaccountsreceivable.WhatistheamountoflossrecognizedbycompanyAonthisdebtrestructuring?选项：A、0B、400,000C、-400,000D、600,000正确答案:【-400,000】2、问题：OnNovember15,2017,companysoldgoodsoncredittocompanyBfor3milliondollarsandrecognizedanaccountsreceivable.Ontheduedate,companyBinformedcompanyAthatitisincapableofpayingthisamountbecauseoffinancialdifficulty.Afternegotiation,companyAacceptedtheoffertoconvertthisdebtintoequityinvestmentincompanyB.Thenumberofconvertedsharesis600,000andthesharehasaparvalueof$1andfairvalueof$4.CompanyAhascharged$400,000intotheallowancefordoubtfuldebt.WhatisthelossrecognizedbycompanyAforthisdebtrestructuring?选项：A、2millionB、0.6millionC、0.2millionD、0正确答案:【0.2million】3、问题：whichtwoofthefollowingaccountingtreatmentsregardingdebtrestructuringiscorrect?选项：A、ifthedebtistobesettledbythedeliveringinventories,thedebtorshouldrecordsalesrevenueandcostofgoodssold.B、ifthedebtistobeconvertedintoequityinstruments,thedebtorshouldrecognizetheequityinstrumentatfairvalue.C、fordebtor,thedifferencebetweenthecarryingvalueofdebtandsumofrecordedamountofequityinstrumentsandrestructurednewdebtshouldberecordedintoprofitorloss.D、ifthedebtistobesettledbyplantassets,thedebtorshouldrecognizegainondebtrestructuringandgainorlossonassetsdisposalaswell.正确答案:【ifthedebtistobeconvertedintoequityinstruments,thedebtorshouldrecognizetheequityinstrumentatfairvalue.#fordebtor,thedifferencebetweenthecarryingvalueofdebtandsumofrecordedamountofequityinstrumentsandrestructurednewdebtshouldberecordedintoprofitorloss.】Unit5Test1、问题：Onwhichofthefollowingdates,thebusinessusuallymakenoaccountingtreatment?选项：A、exercisedateB、eachofreportingdateduringthevestingperiodC、vestingdateD、grantdate正确答案:【grantdate】2、问题：BCNgrants1,000shareoptionstoitsstaffprovidedtheycontinuetoworkforBCNfortwoyearsfromthegrantdate.Theoptionsmaybeexercisedintwoyears'timeatanoptionpriceof$6.10.Thecurrentfairvalueoftheoptionis$1.40andtheexpectedfairvalueintwoyears'timeis$2.40(adjustedforthepossibilityofforfeitureinbothcases).UnderCAS11Share-basedPayment,howmuchexpensewouldberecognisedinprofitorlossatthedatetheoptionsaregrantedtoemployees?选项：A、NoneB、$700C、$1,200D、$1,400正确答案:【None】3、问题：WhichoneisnotatypeofbiologicalassetaccordingtoCAS5?选项：A、BearerbiologicalassetsB、ConsumablebiologicalassetsC、DisposalbiologicalassetsD、Commonwealbiologicalassets正确答案:【Disposalbiologicalassets】4、问题：Whichoneofthefollowingsisnotthepurposeforholdingbearerbiologicalassets?选项：A、HeldforgrowingagriculturalpurposeB、HeldforprovidingserviceC、HeldtobeconvertedintoagriculturalproducephysicallyD、Heldforrental正确答案:【Heldtobeconvertedintoagriculturalproducephysically】5、问题：OnNovember15,2017,companysoldgoodsoncredittocompanyBfor3milliondollarsandrecognizedanaccountsreceivable.Ontheduedate,companyBinformedcompanyAthatitisincapableofpayingthisamountbecauseoffinancialdifficulty.Afternegotiation,companyAacceptedtheoffertoconvertthisdebtintoequityinvestmentincompanyB.Thenumberofconvertedsharesis600,000andthesharehasaparvalueof$1andfairvalueof$4.CompanyAhascharged$400,000intotheallowancefordoubtfuldebt.WhatisthelossrecognizedbycompanyAforthisdebtrestructuring?选项：A、2millionB、0.6millionC、0.2millionD、0正确答案:【0.2million】6、问题：CompanyAmadeadecisionthatitisveryhardtocollecttheaccountsreceivableof$2,400,000owedbycompanyBbecausecompanyBfallintofinancialdistress.Afternegotiation,companyBdecidedtosettlethedebtbypayingcashof$1,800,000.CompanyAhascharged$1,000,000ofallowanceforbaddebtonthisaccountsreceivable.WhatistheamountoflossrecognizedbycompanyAonthisdebtrestructuring?选项：A、0B、400,000C、-400,000D、600,000正确答案:【-400,000】7、问题：Ifthedebtrestructuringistobecarriedoutwithacombinationofpayingcash,transferringnon-cashassetsandrevisingthetermsofdebt,whatissequencefortreatments?选项：A、Revisingtermsofdebts,payingcash,transferringnon-cashassetsB、Transferringnon-cashassets,payingcash,revisingtermsofdebtC、Payingcash,transferringnon-cashassets,revisingtermsofdebtD、Payingcash,revisingtermsofdebt,transferringnon-cashassets正确答案:【Payingcash,transferringnon-cashassets,revisingtermsofdebt】8、问题：Whichoneofthefollowingaccountingtreatmentsregardingbiologicalassetsiscorrect?选项：A、purchasedbiologicalassetshouldbemeasuredatfairvalueB、self-cultivatedconsumablebiologicalassetsshouldbeinitiallymeasuredatfairvalueC、afterreachingtheconditionreadyforintendeduse,thebearerbiologicalassetsmustbedepreciatedD、thebiologicalassetsacquiredthroughnon-monetaryassetsexchangeshouldbemeasuredatfairvalue正确答案:【afterreachingtheconditionreadyforintendeduse,thebearerbiologicalassetsmustbedepreciated】9、问题：whichtwoofthefollowingaccountingtreatmentsregardingdebtrestructuringiscorrect?选项：A、ifthedebtistobesettledbythedeliveringinventories,thedebtorshouldrecordsalesrevenueandcostofgoodssoldB、ifthedebtistobeconvertedintoequityinstruments,thedebtorshouldrecognizetheequityinstrumentatfairvalueC、fordebtor,thedifferencebetweenthecarryingvalueofdebtandsumofrecordedamountofequityinstrumentsandrestructurednewdebtshouldberecordedintoprofitorlossD、ifthedebtistobesettledbyplantassets,thedebtorshouldrecognizegainondebtrestructuringandgainorlossonassetsdisposalaswell正确答案:【ifthedebtistobeconvertedintoequityinstruments,thedebtorshouldrecognizetheequityinstrumentatfairvalue#fordebtor,thedifferencebetweenthecarryingvalueofdebtandsumofrecordedamountofequityinstrumentsandrestructurednewdebtshouldberecordedintoprofitorloss】10、问题：Whichtwoapproachesapplyforthesubsequentmeasurementofbiologicalassets?选项：A、CostmodelB、NRVmodelC、FairvaluemodelD、Equitymethod正确答案:【Costmodel#Fairvaluemodel】11、问题：Sharebasedplanisclassifiedasequity-settledsharebasedpaymentandcash-settledsharebasedpayment.选项：A、正确B、错误正确答案:【正确】12、问题：Onceanassetimpairmentlossisrecognized,itcannotbereversedinasubsequentaccountingperiod.选项：A、正确B、错误正确答案:【正确】13、问题：Theconceptionofsharebasedpaymentisbroaderthanemployeeshareoptions.选项：A、正确B、错误正确答案:【正确】14、问题：Companiesshouldrecognizeimmediatelyanygainsorlossesontheexchangewhenthetransactionhascommercialsubstanceandthefairvalueoftheassetsexchangedcanbemeasuredreliably.选项：A、正确B、错误正确答案:【正确】15、填空题：Assetimpairmentreferstotheasset’srecoverablevalueis()thanitsbookvalue.正确答案:【lower】16、填空题：Thereare___(2/3)possiblemeasurementofexchangesofnon-monetaryassets--fairvalueorcarryingvalueunderCAS7.正确答案:【2】6.1QUIZ1、问题：Enterpriseshouldrecognizecontingentliabilitiesandcontingentassets.选项：A、正确B、错误正确答案:【错误】2、问题：Acontingentassetshouldbedisclosedbynoteifaninflowofeconomicbenefitsisprobable.选项：A、正确B、错误正确