【MOOC】中国会计准则（全英文）-江西财经大学 中国大学慕课MOOC答案

【MOOC】中国会计准则（全英文）-江西财经大学中国大学慕课MOOC答案1.1QUIZ1、【单选题】WhoissuesChineseaccountingstandards?本题答案：【MinistryofFinance】2、【判断题】Accountingstandardsarethebasicprinciplesthataccountantsmustfollowwhentheyareengagedinaccountingwork.本题答案：【正确】1.2QUIZ1、【多选题】Whatfactorswillaffecttheformulationofaccountingstandards?本题答案：【Law#Politics#Culture#Economy】2、【判断题】Onceaccountingstandardsareformulated,theywillnotbechanged.本题答案：【错误】3、【判断题】Accountingstandardsmustbeformulatedbygovernment.本题答案：【错误】4、【判断题】Ifthecapitalallocationismainlyindirectfinance,financialinstitutionscanobtainmoreinformationthanotherpeople.本题答案：【正确】Unit1Test1、【单选题】WhoissuesChineseaccountingstandards?本题答案：【MinistryofFinance】2、【多选题】Whatfactorswillaffecttheformulationofaccountingstandards?本题答案：【ALaw#Politics#Culture#Economy】3、【判断题】Accountingstandardsarethebasicprinciplesthataccountantsmustfollowwhentheyareengagedinaccountingwork.本题答案：【正确】4、【判断题】Onceaccountingstandardsareformulated,theywillnotbechanged.本题答案：【错误】5、【判断题】Accountingstandardsshouldbeformulatedbygovernment.本题答案：【错误】6、【判断题】Ifthecapitalallocationismainlyindirectfinance,financialinstitutionscanobtainmoreinformationthanotherpeople.本题答案：【正确】2.1QUIZ1、【判断题】In1990,theMinistryofFinanceissuedNo.1AccountingStandardsforBusinessEnterprises.本题答案：【错误】2、【判断题】TheprocessofChinaaccountingstandardsfromexplorationtoconvergenceisalsoaprocessofcontinuousreformandopenoftheChina’seconomy.本题答案：【正确】2.2QUIZ1、【判断题】Thereare4assumptionsinIFRS,includingbusinessentity,going-concern,timeperiodandmonetaryunit.本题答案：【错误】2、【判断题】Theaccountingentitycanbeeitheronecompanyorbusinessgrouporganizedbyseveralcompanies.本题答案：【正确】3、【判断题】Thefundamentalqualitativecharacteristicsofaccountinginformationarefaithfulrepresentationandunderstandability.本题答案：【错误】Unit2Test1、【单选题】Werecognizeincome,expensesorotheraccountingelementswhichbasedon本题答案：【theformationofrightsandobligations】2、【多选题】ThebasicstandardoftheCASincludes_____?本题答案：【Generalprovisions#Qualitativerequirementsofaccountinginformation#Accountingelements#Accountingmeasurement#Financialreports】3、【多选题】Thereare4assumptionsinCAS,including本题答案：【Businessentity#Going-concern#Timeperiod#Monetaryunit】4、【判断题】In1990,theMinistryofFinanceissuedNo.1AccountingStandardsforBusinessEnterprises.本题答案：【错误】5、【判断题】TheprocessofChinaaccountingstandardsfromexplorationtoconvergenceisalsoaprocessofcontinuousreformandopenoftheChina’seconomy.本题答案：【正确】6、【判断题】Thereare4assumptionsinIFRS,includingbusinessentity,going-concern,timeperiodandmonetaryunit.本题答案：【错误】7、【判断题】Theaccountingentitycanbeeitheronecompanyorbusinessgrouporganizedbyseveralcompanies.本题答案：【正确】8、【判断题】Thefundamentalqualitativecharacteristicsofaccountinginformationarefaithfulrepresentationandunderstandability.本题答案：【错误】3.1QUIZ1、【单选题】Whichofthefollowingisaproductcostasitrelatestoinventory?本题答案：【Rawmaterials】2、【单选题】Allthefollowingcostswhichwouldnotbeincludedincostofinventories,exceptfor本题答案：【Productcosts】3、【判断题】TheaccountingtreatmentofinventoriesarequitesimilarunderCAS1andIAS2.Bothstandardsaccountforinventoryacquisitionsathistoricalcostandevaluateinventoryforfairvaluesubsequenttoacquisition.本题答案：【错误】4、【判断题】Theterm‘netrealizablevalue’(NRV)referstothenetamountthatacompanyexpectstorealizefromthesaleofinventory.本题答案：【正确】5、【判断题】UnderCAS1,acompanyshouldabandonthehistoricalcostprinciplewhenthefutureutilityoftheinventoryitemfallsbelowitsoriginalcost.本题答案：【正确】6、【判断题】UnderCAS1,ifinventoryiswrittendownunderthelower-of-cost-or-NRVvaluation,thenewbasisisnowconsidereditscost.Asaresult,theinventorymaynotbewrittenbackuptoitsoriginalcostinasubsequentperiod.本题答案：【错误】7、【判断题】Bothmerchandisingandmanufacturingcompaniesnormallyhavemultipleinventoryaccounts.本题答案：【错误】3.2QUIZ1、【单选题】SantoCorporationdeclaresanddistributesacashdividendthatisaresultofcurrentearnings.Howwillthereceiptofthosedividendsaffecttheinvestmentaccountoftheinvestorundereachofthefollowingaccountingmethods?本题答案：【FairValueMethodEquityMethodNoEffectDecrease】2、【单选题】Iftheparentcompanyowns90%ofthesubsidiarycompany'soutstandingcommonstock,thecompanyshouldgenerallyaccountfortheincomeofthesubsidiaryunderthe本题答案：【Costmethod】3.3QUIZ1、【判断题】Investmentpropertiesmaygeneratecashflowslargelyindependentlyofotherassetswhichtheentityholds.本题答案：【正确】2、【判断题】UnderCAS3,investmentpropertyrefertoland-userightthathavebeenleasedorland-userightheldforsaleratherthanland.本题答案：【正确】3.4QUIZ1、【单选题】Whichofthefollowingisnotamajorcharacteristicofaplantasset?本题答案：【Acquiredforresale】2、【判断题】Depreciationisthesystematicallocationofthedepreciableamountofanassetovertheasset'susefullife.本题答案：【正确】3、【判断题】Assetsclassifiedasproperty,plant,andequipmentcanbeeitheracquiredforuseinoperations,oracquiredforresale.本题答案：【错误】4、【判断题】Costssubsequenttoacquisitionofproperty,plant,andequipmentshouldbecapitalizedwhentheyincurredtoachievegreaterfuturebenefits.本题答案：【正确】3.5QUIZ1、【判断题】CAS6intangibleassetscoveredtherecognition,measurementanddisclosureoflongtermequityinstrument.本题答案：【正确】Unit3Test1、【单选题】Whichofthefollowinginventoriescarriedbyamanufacturerissimilartothemerchandiseinventoryofaretailer?本题答案：【Finishedgoods】2、【单选题】CAS1excludescertaininventoriesfromitsscopesuchas:本题答案：【Workinprocessarisingunderconstructioncontracts】3、【单选题】UnderCSA1,allofthefollowingcostflowassumptionscouldbeappliedexceptfor本题答案：【LIFO】4、【单选题】Iftheparentcompanyowns90%ofthesubsidiarycompany'soutstandingcommonstock,thecompanyshouldgenerallyaccountfortheincomeofthesubsidiaryunderthe本题答案：【Costmethod】5、【单选题】Whichofthefollowingisaproductcostasitrelatestoinventory?本题答案：【Rawmaterials】6、【单选题】Allthefollowingcostswhichwouldnotbeincludedincostofinventories,exceptfor本题答案：【productcosts】7、【单选题】Whichofthefollowingcouldbeclassifiedasaninvestmentproperty?本题答案：【Abuildinghavealreadybeenrented】8、【单选题】Foramanufacturer,fixedassetsmayinclude:本题答案：【buildingstructuresusedasofficesandfactories】9、【单选题】Whichofthefollowingisnotamajorcharacteristicofaplantasset?本题答案：【Acquiredforresale】10、【单选题】Ifthefairvaluemodelisadopted,investmentpropertyshall本题答案：【notbedepreciatedoramortized】11、【多选题】Foramanufacturer,fixedassetsmayinclude:本题答案：【Buildingstructuresusedasofficesandfactories#Equipments#Machinery】12、【多选题】Forincomestatementpurposes,whichcoulddepreciationmethodbeusedunderCAS4?本题答案：【Units-of-production#Straight-line#Sum-of-the-years'-digits#Declining-balance】13、【判断题】CAS3allowstheentitytoselectcostmodelorfairvaluemodelforsubsequentmeasurementfreely.本题答案：【错误】14、【判断题】Ifthereisconclusiveevidencethatthefairvalueofaninvestmentpropertycanbeobtainedcontinuouslyandreliably,afairvaluemodelcouldbechosen.本题答案：【正确】15、【判断题】Investmentpropertyshouldberecognizedasanassetwhenitisprobablethatthefutureeconomicbenefitsthatareassociatedwiththepropertywillflowtotheentity,andthecostofthepropertycanbereliablymeasured.本题答案：【正确】16、【判断题】UnderbothCASandIFRS,companiesshouldreviewfixedassetsforindicatorsofimpairmentsonanannualbasis.本题答案：【正确】17、【判断题】UnderCAS4,companiescanuseeitherthehistoricalcostmodelortherevaluationmodel.本题答案：【错误】18、【判断题】Ifthefairvaluemodelisadopted,investmentpropertyshallnotbedepreciatedoramortized.Trueorfalse?本题答案：【正确】19、【填空题】UnderCAS4,companiesonlycanusethehistoricalcostmodelortherevaluationmodel?本题答案：【historicalcost】4.1QUIZ1、【单选题】Short-termbenefitsincludeallofthefollowingexcept本题答案：【terminationbenefits】2、【单选题】Whatareemployeeslookingforinananalysisofanentity'sfinancialstatements?本题答案：【asabasisforwagenegotiation】3、【填空题】Post-employmentbenefitscanbeoftwotypes:definedcontributionplanand（）本题答案：【definedbenefitplan】4.2QUIZ1、【判断题】CAS14specifiestherequirementfortherecognitionandmeasurementofrevenueanddisclosureofrelatedinformation.本题答案：【正确】2、【判断题】Revenuehavenothingtodowiththecapitalinvestedbytheowner.本题答案：【正确】4.3QUIZ1、【单选题】YXisbasedinA-landwherecorporateincometaxispayableinadvancebasedonestimatedtaxableprofitfortheyear.In20X2,YXpaidthetaxauthorities$460,000inrelationtoestimatedtaxableprofitsfortheyear.However,attheyearendof31December20X2,thetaxauthoritiesconfirmedthatYXshouldonlyhavepaid$440,000.WhatshouldYXrecogniseinitsstatementoffinancialpositionasat31December20X2inrelationtocurrenttax?本题答案：【Acurrenttaxassetof$20,000】2、【填空题】Taxationpayablesorreceivablesinthefuturebasedon()existedatreportingdate.本题答案：【temporarydifferences】4.4QUIZ1、【判断题】Aweaknessofthehistoricalcostmodelisthatitdoesnotaccountforchangesinthepurchasingpowerofthecurrencythatisusedinthefinancialstatements.本题答案：【正确】2、【判断题】Accountingstandardsarenowlesslikelytorequiretherecordingordisclosureoffairvalueinformationduetoitsinherentsubjectivity.本题答案：【错误】3、【判断题】Becauseofthehistoricalcostprinciple,fairvaluesmaynotbedisclosedinthestatementoffinancialposition.本题答案：【错误】Unit4Test1、【单选题】Short-termbenefitsincludeallofthefollowingexcept:本题答案：【terminationbenefits】2、【单选题】YXisbasedinA-landwherecorporateincometaxispayableinadvancebasedonestimatedtaxableprofitfortheyear.In20X2,YXpaidthetaxauthorities$460,000inrelationtoestimatedtaxableprofitsfortheyear.However,attheyearendof31December20X2,thetaxauthoritiesconfirmedthatYXshouldonlyhavepaid$440,000.WhatshouldYXrecogniseinitsstatementoffinancialpositionasat31December20X2inrelationtocurrenttax?本题答案：【Acurrenttaxassetof$20,000】3、【单选题】QP'staxcomputationshowstaxdueof$290,000ontaxableprofitsfortheyearended30June20X4.Thetaxdueispayableinfourequalinstalments,twobeforetheyearendof30June20X4andtwoaftertheyearend.Asat30June20X4,QPhaspaidthefirsttwoinstalments.WhatshouldQPrecogniseinitsstatementoffinancialpositionasat30June20X4inrelationtocurrenttax?本题答案：【Acurrenttaxliabilityof$145,000】4、【单选题】At31December20X0,FBrecognisedacurrenttaxliabilityof$50,000.Thiswassettledinfullon1October20X1for$59,000.WhatistheaccountingentryrequiredbyFBon1October20X1?本题答案：【DrCurrenttaxliability$50,000,DrProfitorloss$9,000;CrCash$59,000】5、【单选题】WhichoneofthefollowingisNOTanadvantageofhistoricalcostaccounting?本题答案：【Itavoidstheoverstatementofprofitwhichcanariseduringperiodsofinflation.】6、【单选题】Thepricethatwouldbereceivedtosellanassetorpaidtotransferaliability,inanorderlytransactionbetweenmarketparticipantsatthemeasurementdate.'Thisisadefinitionofwhichmeasurementbasis?本题答案：【Fairvalue】7、【多选题】Whichofthefollowingarethecategoriesofemployeebenefits?本题答案：【Shorttermbenefits#Post-employmentbenefits#Otherlong-termemployeebenefits#Terminationbenefits】8、【判断题】CAS14specifiestherequirementfortherecognitionandmeasurementofrevenueanddisclosureofrelatedinformation.本题答案：【正确】9、【判断题】Revenuehavenothingtodowiththecapitalinvestedbytheowner.本题答案：【正确】10、【判断题】Aweaknessofthehistoricalcostmodelisthatitdoesnotaccountforchangesinthepurchasingpowerofthecurrencythatisusedinthefinancialstatements.本题答案：【正确】11、【判断题】Accountingstandardsarenowlesslikelytorequiretherecordingordisclosureoffairvalueinformationduetoitsinherentsubjectivity.本题答案：【错误】12、【填空题】Taxationpayablesorreceivablesinthefuturebasedon()existedatreportingdate.本题答案：【temporarydifferences】13、【填空题】Post-employmentbenefitscanbeoftwotypes:definedcontributionplanand().本题答案：【definedbenefitplan】5.1QUIZ1、【单选题】WhichoneisnotatypeofbiologicalassetaccordingtoCAS5?本题答案：【Disposalbiologicalassets】2、【单选题】Whichoneofthefollowingsisnotthepurposeforholdingbearerbiologicalassets?本题答案：【Heldtobeconvertedintoagriculturalproducephysically】3、【单选题】Whichoneofthefollowingstatementsregardingimpairmentonbiologicalassetsisincorrect?本题答案：【Reversalofimpairmentlossonbearerbiologicalassetsisallowed.】5.2QUIZ1、【判断题】Therearetwopossiblemeasurementofexchangesofnon-monetaryassets--fairvalueorcarryingvalueunderCAS7.本题答案：【正确】2、【判断题】Companiesshouldrecognizeimmediatelyanygainsorlossesontheexchangewhenthetransactionhascommercialsubstanceandthefairvalueoftheassetsexchangedcanbemeasuredreliably.本题答案：【正确】3、【判断题】ThereisnospecificIFRSinaccountingforexchangesofnon-monetaryassets,butwecanfindsimilarprovisionsinIAS16,IAS38andIFRS15.本题答案：【正确】4、【判断题】Whenthefuturecashflowsoftheassetreceivedissignificantlydifferentfromthatoftheassetgivenup,intermsofrisk,timedistributionoramount,anon-monetaryassetexchangehasacommercialsubstance.本题答案：【正确】5.3QUIZ1、【判断题】Onceanassetimpairmentlossisrecognized,itcannotbereversedinasubsequentaccountingperiod.本题答案：【正确】2、【填空题】Assetimpairmentreferstotheasset’srecoverablevalueis_____(higher/lower)thanitsbookvalue.本题答案：【lower】5.4QUIZ1、【单选题】BCNgrants1,000shareoptionstoitsstaffprovidedtheycontinuetoworkforBCNfortwoyearsfromthegrantdate.Theoptionsmaybeexercisedintwoyears'timeatanoptionpriceof$6.10.Thecurrentfairvalueoftheoptionis$1.40andtheexpectedfairvalueintwoyears'timeis$2.40(adjustedforthepossibilityofforfeitureinbothcases).UnderCAS11Share-basedPayment,howmuchexpensewouldberecognisedinprofitorlossatthedatetheoptionsaregrantedtoemployees?本题答案：【None】2、【判断题】Sharebasedplanisclassifiedasequity-settledsharebasedpaymentandcash-settledsharebasedpayment.本题答案：【正确】3、【判断题】Theconceptionofsharebasedpaymentisbroaderthanemployeeshareoptions.本题答案：【正确】5.5QUIZ1、【单选题】CompanyAmadeadecisionthatitisveryhardtocollecttheaccountsreceivableof$2,400,000owedbycompanyBbecausecompanyBfallintofinancialdistress.Afternegotiation,companyBdecidedtosettlethedebtbypayingcashof$1,800,000.CompanyAhascharged$1,000,000ofallowanceforbaddebtonthisaccountsreceivable.WhatistheamountoflossrecognizedbycompanyAonthisdebtrestructuring?本题答案：【-400,000】2、【单选题】OnNovember15,2017,companysoldgoodsoncredittocompanyBfor3milliondollarsandrecognizedanaccountsreceivable.Ontheduedate,companyBinformedcompanyAthatitisincapableofpayingthisamountbecauseoffinancialdifficulty.Afternegotiation,companyAacceptedtheoffertoconvertthisdebtintoequityinvestmentincompanyB.Thenumberofconvertedsharesis600,000andthesharehasaparvalueof$1andfairvalueof$4.CompanyAhascharged$400,000intotheallowancefordoubtfuldebt.WhatisthelossrecognizedbycompanyAforthisdebtrestructuring?本题答案：【0.2million】3、【多选题】whichtwoofthefollowingaccountingtreatmentsregardingdebtrestructuringiscorrect?本题答案：【ifthedebtistobeconvertedintoequityinstruments,thedebtorshouldrecognizetheequityinstrumentatfairvalue.#fordebtor,thedifferencebetweenthecarryingvalueofdebtandsumofrecordedamountofequityinstrumentsandrestructurednewdebtshouldberecordedintoprofitorloss.】Unit5Test1、【单选题】Onwhichofthefollowingdates,thebusinessusuallymakenoaccountingtreatment?本题答案：【grantdate】2、【单选题】BCNgrants1,000shareoptionstoitsstaffprovidedtheycontinuetoworkforBCNfortwoyearsfromthegrantdate.Theoptionsmaybeexercisedintwoyears'timeatanoptionpriceof$6.10.Thecurrentfairvalueoftheoptionis$1.40andtheexpectedfairvalueintwoyears'timeis$2.40(adjustedforthepossibilityofforfeitureinbothcases).UnderCAS11Share-basedPayment,howmuchexpensewouldberecognisedinprofitorlossatthedatetheoptionsaregrantedtoemployees?本题答案：【None】3、【单选题】WhichoneisnotatypeofbiologicalassetaccordingtoCAS5?本题答案：【Disposalbiologicalassets】4、【单选题】Whichoneofthefollowingsisnotthepurposeforholdingbearerbiologicalassets?本题答案：【Heldtobeconvertedintoagriculturalproducephysically】5、【单选题】OnNovember15,2017,companysoldgoodsoncredittocompanyBfor3milliondollarsandrecognizedanaccountsreceivable.Ontheduedate,companyBinformedcompanyAthatitisincapableofpayingthisamountbecauseoffinancialdifficulty.Afternegotiation,companyAacceptedtheoffertoconvertthisdebtintoequityinvestmentincompanyB.Thenumberofconvertedsharesis600,000andthesharehasaparvalueof$1andfairvalueof$4.CompanyAhascharged$400,000intotheallowancefordoubtfuldebt.WhatisthelossrecognizedbycompanyAforthisdebtrestructuring?本题答案：【0.2million】6、【单选题】CompanyAmadeadecisionthatitisveryhardtocollecttheaccountsreceivableof$2,400,000owedbycompanyBbecausecompanyBfallintofinancialdistress.Afternegotiation,companyBdecidedtosettlethedebtbypayingcashof$1,800,000.CompanyAhascharged$1,000,000ofallowanceforbaddebtonthisaccountsreceivable.WhatistheamountoflossrecognizedbycompanyAonthisdebtrestructuring?本题答案：【-400,000】7、【单选题】Ifthedebtrestructuringistobecarriedoutwithacombinationofpayingcash,transferringnon-cashassetsandrevisingthetermsofdebt,whatissequencefortreatments?本题答案：【Payingcash,transferringnon-cashassets,revisingtermsofdebt】8、【单选题】Whichoneofthefollowingaccountingtreatmentsregardingbiologicalassetsiscorrect?本题答案：【afterreachingtheconditionreadyforintendeduse,thebearerbiologicalassetsmustbedepreciated】9、【多选题】whichtwoofthefollowingaccountingtreatmentsregardingdebtrestructuringiscorrect?本题答案：【ifthedebtistobeconvertedintoequityinstruments,thedebtorshouldrecognizetheequityinstrumentatfairvalue#fordebtor,thedifferencebetweenthecarryingvalueofdebtandsumofrecordedamountofequityinstrumentsandrestructurednewdebtshouldberecordedintoprofitorloss】10、【多选题】Whichtwoapproachesapplyforthesubsequentmeasurementofbiologicalassets?本题答案：【Costmodel#Fairvaluemodel】11、【判断题】Sharebasedplanisclassifiedasequity-settledsharebasedpaymentandcash-settledsharebasedpayment.本题答案：【正确】12、【判断题】Onceanassetimpairmentlossisrecognized,itcannotbereversedinasubsequentaccountingperiod.本题答案：【正确】13、【判断题】Theconceptionofsharebasedpaymentisbroaderthanemployeeshareoptions.本题答案：【正确】14、【判断题】Companiesshouldrecognizeimmediatelyanygainsorlossesontheexchangewhenthetransactionhascommercialsubstanceandthefairvalueoftheassetsexchangedcanbemeasuredreliably.本题答案：【正确】15、【填空题】Assetimpairmentreferstotheasset’srecoverablevalueis()thanitsbookvalue.本题答案：【lower】16、【填空题】Thereare___(2/3)possiblemeasurementofexchangesofnon-monetaryassets--fairvalueorcarryingvalueunderCAS7.本题答案：【2】6.1QUIZ1、【判断题】Enterpriseshouldrecognizecontingentliabilitiesandcontingentassets.本题答案：【错误】2、【判断题】Acontingentassetshouldbedisclosedbynoteifaninflowofeconomicbenefitsisprobable.本题答案：【正确】3、【判断题】Nodisclosureisrequiredforacontingentliabilityifitisnotprobablethatatransferofeconomicbenefitstosettleitwillberequired.本题答案：【正确】6.2QUIZ1、【多选题】Governmentsubsidieshavethefollowingcharacteristics:本题答案：【Economicresourcesformthegovernment#Gratuitous,noneedtodeliverconsiderationforgoodsorservicestothegovernment】2、【判断题】Governmentsubsidiesaredividedintoasset-relatedandcash-related.本题答案：【正确】6.3QUIZ1、【多选题】Threeeventsortransactionsmustbetakingplaceforcapitalizationofborrowingcoststobestarted.本题答案：【Expenditureontheassetisbeingincurred#Borrowingcostsarebeingincurred#Activitiesareinprogressthatarenecessarytopreparetheassetforitsintendeduseorsale】2、【判断题】Onlyborrowingcoststhataredirectlyattributableto(theacquisition,constructionorproduction)ofaqualifyingassetcanbecapitalizedaspartofthecostofthatasset.本题答案：【正确】6.4QUIZ1、【单选题】Whichoneofthefollowingstatementsaboutthepresentationcurrencyaretrue?本题答案：【Itisthecurrencyoftheentity’syear-endfinancialstatements】2、【单选题】ThefunctionalcurrencyofcompanyAisRMB.OnDecember12,20x9,companyAacquired500,000ofordinarysharesofcompanyBoperatedintheUSAfor$7,500,000astradingsecurities.ThespotrateonDec.12,20X9is$1toRMB6.8.OnDec.31,20X9,themarketpriceofcompanyB’sshareis$18andtheexchangerateis$1toRMB6.6.WhatistheeffectonprofitorlossforDecember20X9?本题答案：【RMB8,400,000】3、【多选题】WhichTHREEofthefollowingforeigncurrencybalanceswouldberetranslatedattheclosingrateattheyearend?本题答案：【Notespayable#Tradepayable#Cash】6.5QUIZ1、【多选题】Right-of-useassetshouldbeinitiallymeasuredatcost,including本题答案：【Initialdirectcostsincurredbythelease#Fixedpaymentandactualfixedpayment#Exerciseprice#Variableleasepayment】2、【判断题】Theleasetermreferstotheperiodduringwhichtheleasehastherighttousetheleasedassetsandisirrevocable.本题答案：【正确】3、【判断题】Forshorttermlease,thelesseemaychoosenottorecognizetheright-of–useassetandleaseliability.本题答案：【正确】4、【填空题】Thelessorshoulddividetheleaseintofinancingleaseand（）leaseontheleasestartdate.本题答案：【operating】7.1QUIZ1、【单选题】PZGpurchaseda2%holdinginequitysharesinalistedcompany,FJK.PZG’sintentionistoholdthisinvestmentforthelongterm.HowshouldthisfinancialassetbeinitiallyclassifiedandsubsequentlymeasuredinaccordancewithIAS39Financialinstruments:recognitionandmeasurement?本题答案：【Availableforsale;fairvaluewithgainsorlossesinothercomprehensiveincome】2、【单选题】GZPpurchasedasmallholdinginsharesinalistedcompany,ANG.GZP’sintentionistorealizethisinvestmentwithinafewmonthswhenseasonalfluctuationsinitsbusinessmakeacashshortfallprobable.HowshouldthisfinancialassetbeinitiallyclassifiedandsubsequentlymeasuredinaccordancewithIAS39Financialinstruments:recognitionandmeasurement?本题答案：【Heldfortrading;fairvaluethroughprofitorloss】3、【判断题】Thefourcategoriesoffinancialinstrumentsare(a)Financialassetsorliabilitiesatfairvaluesthroughprofitorloss,(b)Held-to-maturityinvestments,(c)Loansandreceivables,and(d)Available-for-salefinancialassets.本题答案：【正确】4、【判断题】Financialliabilitiesshouldonlybederecognizedwhentheobligationspecifiedinthecontractisdischarged,cancelledorexpires.本题答案：【正确】7.2QUIZ1、【多选题】Afinancialassetisanyassetthatis:本题答案：【cash#acontractualrighttoreceivecashoranotherfinancialassetfromanotherentity#acontractualrighttoexchangefinancialinstrumentswithanotherentityunderconditionsthatarepotentiallyfavourable#anequityinstrumentofanotherentity】2、【判断题】Afinancialinstrumentisanycontractthatgivesrisetobothafinancialassetofoneenterpriseandafinancialliabilityorequityinstrumentofanotherenterprise.本题答案：【正确】3、【判断题】Ifitisnotclearwhethertherisksandrewardhavebeentransferredtheentityconsiderswhethercontrolhaspassed.Ifcontrolhaspassedtheentityshouldderecognisetheassetwhereasifcontrolisretainedtheassetisrecognisedtotheextentoftheentity’scontinuinginvolvementintheasset.本题答案：【正确】4、【判断题】Entitiescanchoosetodiscloseinformationabouttransfersoffinancialassets.本题答案：【错误】7.3QUIZ1、【多选题】Whichofthefollowingareelementsofhedge?本题答案：【Hedgeditem#Hedginginstruments#Hedgedrisk】2、【多选题】Hedginginstrumentsincludewhichofthefollowing:本题答案：【Forwardcontract#Futures#Options#Swap】3、【判断题】Ifafinancialinstrumenthasbeentakenouttoactasahedge,andthispositionisclearlyidentifiedandexpectedtobeeffective,hedgeaccountingrulesshouldbefollowed.本题答案：【正确】4、【判断题】Thehedgeiseffectiveinthat(i)economicrelationshipexistsbetweenthehedgingitemandhedgeditem,(ii)theeffectofcreditriskdoesnotdominatethevaluechanges,and(iii)thehedgeratioisthesameasthatarisingfromquantityofhedgedinstrumenttothequantityofhedginginstrument.本题答案：【正确】7.4QUIZ1、【单选题】WhichONEofthefollowingstatementsabouttheearningspershareratioiscorrect?本题答案：【Thedenominatoroftheearningspershareratioistheweightedaveragenumberofordinarysharesoutstandingduringtheperiod】2、【单选题】WhichONEofthefollowingstatementsiscorrect?本题答案：【EPS=(Netincome-Preferreddividends)/weightedaveragenumberofcommonsharesoutstanding】3、【多选题】What’sthelimitationsoftheearningspershareratio?本题答案：【Itisbasedonhistoricalearnings.#EPSdoesnottakeinflationintoaccount.】Unit7Test1、【单选题】PZGpurchaseda2%holdinginequitysharesinalistedcompany,FJK.PZG’sintentionistoholdthisinvestmentforthelongterm.HowshouldthisfinancialassetbeinitiallyclassifiedandsubsequentlymeasuredinaccordancewithIAS39Financialinstruments:recognitionandmeasurement?本题答案：【Availableforsale;fairvaluewithgainsorlossesinothercomprehensiveincome】2、【单选题】GZPpurchasedasmallholdinginsharesinalistedcompany,ANG.GZP’sintentionistorealizethisinvestmentwithinafewmonthswhenseasonalfluctuationsinitsbusinessmakeacashshortfallprobable.HowshouldthisfinancialassetbeinitiallyclassifiedandsubsequentlymeasuredinaccordancewithIAS39Financialinstruments:recognitionandmeasurement?本题答案：【Heldfortrading;fairvaluethroughprofitorloss】3、【单选题】Describetheappropriateaccountingtreatment,asrequiredbyCAS22Financialinstruments:recognitionandmeasurement,forgainsandlossesonfinancialassetsclassifiedas‘heldfortrading’.本题答案：【Theseassetsarerestatedtofairvalueandgainsandlossesarerecognisedinprofitorloss.】4、【单选题】WhichONEofthefollowingstatementsiscorrect?本题答案：【EPS=(Netincome-Preferreddividends)/weightedaveragenumberofcommonsharesoutstanding】5、【单选题】WhichONEofthefollowingstatementsabouttheearningspers