财务会计（北京第二外国语学院）知到智慧树章节测试课后答案2024年秋北京第二外国语学院

财务会计（北京第二外国语学院）知到智慧树章节测试课后答案2024年秋北京第二外国语学院第一章单元测试

WhichofthefollowingisnotarequirementinthefinancialstatementsunderIAS1?

A:NameoftheentityB:TheaccountingperiodsC:Chairman’scommentaryonperformanceD:Whetheraccountscoverasingleentityoragroup

答案:Chairman’scommentaryonperformanceWhenacompanyissuessharesformorethantheirnominalamount,theexcessiscalled…

A:ShareexcessB:SharemarkupC:ParvalueD:Sharepremium

答案:SharepremiumWhatisthetermusedtodescribethetimebetweentheacquisitionofassetsforprocessingandtheirrealizationincashorcashequivalents?

A:ProcessingcycleB:TurnoverC:TurnaroundD:Operatingcycle

答案:OperatingcycleUnderIAS1,howoftenshouldfinancialstatementsbeprepared?

A:NomorethanannuallyB:AsoftenasthecompanyrequiresC:MonthlyD:Atleastannually

答案:AtleastannuallyWhichofthefollowingisnotacomponentofaStatementofFinancialPosition?

A:CostofgoodssoldB:RetainedEarningsC:Non-currentassetsD:Inventories

答案:CostofgoodssoldWhichofthefollowingisnotarequireddisclosureunderIAS1?

A:NumberofemployeesB:IntangibleassetsC:ProvisionsD:Assetsheldforsale

答案:NumberofemployeesWhichsectionsofanannualreportdoIFRSsapplyto?

A:FinancialstatementsB:EntireannualreportC:AuditorsreportD:Managementreport

答案:FinancialstatementsThestatementofcashflowsis

A:coveredinIAS(InternationalAccountingStandard)7B:analternativetotheincomestatementaccountC:alegalrequirementforallbusinessentitiesD:analternativetothebalancesheet

答案:coveredinIAS(InternationalAccountingStandard)7Thecashflowdirectmethodcalculatescashgeneratedfromoperationsfrom

A:analysisofallreceiptsandpaymentsrelatingtooperatingactivitiesB:changesinworkingcapitalC:analysisofthechangesincashandoverdraftlevelsD:operatingprofit

答案:analysisofallreceiptsandpaymentsrelatingtooperatingactivities

第二章单元测试

Whichofthefollowingstatementsarecorrect:

i)Problemsofrevenuerecognitionwouldnothavearisenifaccountingappliedtheventureconceptoronlyuponreceiptincashofallamountsearned.

ii)Thesaleofanitemwithawarrantytorestoreittoworkableconditionuptoayearaftersalemayberecognisedasincomeifthecommitmentinvolvedcanbemeasured.

iii)Noincomeisrecognisedunlessitsamountisestablishedobjectively.

A:

iandiiB:

ionlyC:i,iiandiiiD:

i,ii,iiiandiv

答案:

i,ii,iiiandivWhichofthefollowingstatementsarecorrectinrespectofabusinesswhichproducesgoodstobeheldasinventory,readyforsale.

i)Salesincomeshouldnotberecogniseduntilabuyerisfoundandpriceisagreedon

ii)Salesincomeshouldnotberecognisedifthebuyerisinanothercountryandreceiptoftheamountdependsonwhetherthebuyerreceivesexchangeclearancefromgovernment.

iii)Salesincomeshouldberecognisedonlywhenproceedsarereceived.

iv)Whetherthesaleisrecognisedatpointofsale,deliveryorinvoicingdependsonwhatitspracticehasbeeninthepast.

A:

ionlyB:

i,iiandivC:i,ii,iiiandivD:

i,iiandiii

答案:

i,iiandivItisusualforaretailshoptorecognizerevenuewhen:

A:ThecustomerpaysforthegoodssoldB:Thegoodshavebeendeliveredtothecustomers’premisesC:ThecustomerbecomeslegallyobligedtopayforthegoodsD:Thegoodsforsalehavearrivedfromthesupplier

答案:ThecustomerbecomeslegallyobligedtopayforthegoodsAtradersellscomputerhardwarewithawarrantythatheisresponsibleforanyrepairwithinayearofsale.Hemayrecognisethesalesincomeatthepointofsalebecause:

A:ThatisusuallythepracticeamongsuchtradersB:ThereisapossibilityofnotundertakingtherepairsblamingthecustomerforwrongusageC:ItisunlikelythatrepairswillbecomenecessarywithinthefirstyearD:Fromexperiencethetradercanquantifythecostofsuchrepairsandaccountforitseparately

答案:FromexperiencethetradercanquantifythecostofsuchrepairsandaccountforitseparatelyRachelmanufacturessurgicalgloves.Uponreceivinganorderfromahospitalforsupplyingthemwiththeirrequirementsforthreeyearsendingon31stDecember2012,sheraisedaninvoicefor£15,000andhasaccountedforitbycreditingSalesaccountanddebitingReceivablesaccount.Forpreparingthefinancialstatementsinrespectoftheyearended31stDecember2010theadjustingentriesrequiredare:

A:DebitSalesaccountandcreditCashaccountwith£10,000B:DebitReceivablesaccountandcreditDeferredIncomeaccountwith£10,000C:DebitSalesAccountandcreditReceivablesaccountwith£10,000D:DebitSalesaccountandcreditDeferredincomeaccountwith£10,000

答案:DebitSalesAccountandcreditReceivablesaccountwith£10,000Whichofthefollowingisnotaninventory?

A:RawmaterialB:MachinesC:FinishedproductsD:Consumabletools

答案:MachinesThefollowingclassesofcostsareusuallyinvolvedininventorydecisionsexcept

A:CarryingcostB:MachiningcostC:CostofshortagesD:Costofordering

答案:MachiningcostThecostofinsuranceandtaxesareincludedin

A:CostoforderingB:InventorycarryingcostC:SetupcostD:Costofshortages

答案:InventorycarryingcostAninventory,whichconsistsofpartiallyworkedgoodsiscalled

A:indirectmaterialinventoryB:finishedgoodsinventoryC:workinprocessinventoryD:directmaterialsinventory

答案:workinprocessinventoryAninventorywhichconsistsofstockwaitingtobeusedInprocessofmanufacturingisknownas

A:directmaterialsinventoryB:workinprocessinventoryC:indirectmaterialinventoryD:finishedgoodsinventory

答案:directmaterialsinventory

第三章单元测试

Landisgenerallyshownonthebalancesheetunder

A:Investments.B:Property,Plant,andEquipment.C:Intangibles.D:CurrentAssets.

答案:Property,Plant,andEquipment.Aplantassetwithacostof$900,000andaccumulateddepreciationof$800,000issoldfor$80,000.Whatistheamountofthegainorlossondisposaloftheplantasset?

A:$80,000gain.B:$80,000loss.C:d.$20,000gain.D:$20,000loss.

答案:$20,000loss.GrantCompanyhasdecidedtochangetheestimateoftheusefullifeofanassetthathasbeeninservicefor2years.Whichofthefollowingstatementsdescribestheproperwaytoreviseausefullifeestimate?

A:Onlyfutureyearswillbeaffectedbytherevision.B:RevisionsinusefullifearepermittedifapprovedbytheIRS.C:Retroactivechangesmustbemadetocorrectpreviouslyrecordeddepreciation.D:Bothcurrentandfutureyearswillbeaffectedbytherevision.

答案:Bothcurrentandfutureyearswillbeaffectedbytherevision.TheLandaccountwouldincludeallofthefollowingcostsexcept

A:drainagecosts.B:thecostofbuildingafence.C:commissionspaidtorealestateagents.D:thecostoftearingdownabuilding.

答案:thecostofbuildingafence.IAS16requiresarevaluationsurplusresultingfrominitialrevaluationofPPEtobetreatedinoneofthefollowingways-

A:

DebitedtotheclassofPPEthatisbeingrevaluedandcreditedtoaequityB:

Creditedtolong-termprovisionsandaddedtothePPEC:

ReleasedtotheincomestatementoverthelifeofthePPED:

Creditedtoretainedearningsasanunrealisedgain

答案:

DebitedtotheclassofPPEthatisbeingrevaluedandcreditedtoaequityAnentitymanufacturescomponentsforthecarindustryandusesself-madetools,whichitcontinuallydevelops.Costsoftoolingaredepreciatedoverfouryearsandthetoolsaremanufacturedinitsonefactory,where4%ofthespaceisallocatedtodevelopment.Thefactorydepreciationchargeshould-

A:

Beallocatedonthebasisof1%peryearforfouryearstothecostofthetoolingB:

BeallocatedonthebasisofthevalueofthetoolscomparedwiththefactoryoutputtothecostofthetoolingC:

NotbeallocatedtothecostofthetoolingD:

Beallocatedonthebasisof4%perannumandaddedtothecostofthetooling

答案:

Beallocatedonthebasisof4%perannumandaddedtothecostofthetoolingAnentityhasapolicyofrevaluingitsPPE.Anassetcost$15mon1January2008,hasausefullifeof15yearsandisdepreciatedonastraight-linebasistoazeroresidualvalue.Thevalueoftheassetat31December2008was$14.5m.At31December2009,themarketvalueoftheassetwas$12.5m.Theaccountingentryat31December2009wouldbe-

A:Depreciation$1mtoincomestatement,fallinvalueof$0.5mchargedtorevaluationreserveand$0.5mtotheincomestatementB:

Depreciation$1mtoincomestatement,fallinvalueof$0.96mtotheincomestatementC:

Depreciation$1.04mtoincomestatement,fallinvalueof$0.5mchargedtorevaluationreserveand$0.46mtotheincomestatementD:

Depreciation$1.04mtoincomestatement,fallinvalueof$0.96mchargedtorevaluationreserve

答案:

Depreciation$1.04mtoincomestatement,fallinvalueof$0.5mchargedtorevaluationreserveand$0.46mtotheincomestatementAnentityownsafleetofcompanycarsandexecutivevehicles,andhasotherpropertyandequipmentinordertoservicethefleet.Itdecidedtorevaluesomeofitsproperty,plantandequipment.WhichoneofthefollowingoptionscomplieswithIAS16?

A:

Revalueonlyone-halfofeachclassofproperty,plantandequipmentB:

RevalueonlythosepartsofthefleetthathaveincreasedinvalueC:

RevalueonlythecarsandnottheexecutivevehiclesD:

Revalueanentireclassofproperty,plantandequipment

答案:

Revalueanentireclassofproperty,plantandequipmentAnentityoperatesachainofhotelsandisproposingtostopdepreciatingthehotelequipmentandexpensethecostofreplacementeachyear.Theentityshould-

A:

NotcapitalisegroupsofassetsandexpensethemB:

NotcapitalisegroupsofassetsandexpensethereplacementcostC:

CapitalisegroupsofassetsbutnotdepreciatethemD:

Capitaliseallassetswithausefullifeofmorethanoneyearanddepreciatethem

答案:

CapitaliseallassetswithausefullifeofmorethanoneyearanddepreciatethemWhichofthefollowingisnotanexternalindicationofimpairment?

A:

TheassetbecomingidleB:

Anunexpecteddeclineintheasset'smarketvalueC:

AnadversetechnologicalchangeD:

Anadversechangeinthemarketinwhichtheentityoperates

答案:

Theassetbecomingidle

第四章单元测试

Giventhefollowingaccountbalancesatyearend,computethetotalintangibleassetsonthebalancesheetofJanssenEnterprises.Cash$1,500,000AccountsReceivable1,000,000Trademarks1,200,000Goodwill2,500,000Research&DevelopmentCosts2,000,000

A:3700000B:7700000C:5700000D:9700000

答案:3700000Investmentpropertycanbeheldby:

A:Alessee,underafinanceleaseB:B.Alessor,underafinanceleaseC:TheownerD:theownerandalessee,underafinancelease

答案:theownerandalessee,underafinanceleaseWhichofthefollowingisnotanexampleofinvestmentproperty?

A:

PropertyleasedtoanotherentityunderanoperatingleaseB:

LandheldforundeterminedfutureuseC:

PropertybeingconstructedforfutureuseasaninvestmentpropertyD:

Propertyleasedtoanotherentityunderafinancelease

答案:

PropertyleasedtoanotherentityunderafinanceleaseTherecognitioncriteriathatanassetmustmeetbeforeitmayberecognisedandpresentedinthefinancialstatementsinclude:

A:alikelihoodthatthecostoftheassetisverifiable.B:thattheinformationabouttheassetisneutral;C:aprobabilitythatfutureeconomicbenefitswillflowtotheentity;D:thattherecognitionoftheassetisrelevanttouserdecisionmaking;

答案:aprobabilitythatfutureeconomicbenefitswillflowtotheentity;Thetwokeycharacteristicsofintangibleassetsarethattheyareidentifiableandthatthey:

A:representcurrentobligationsoftheentity.B:aremonetaryassets;C:havephysicalsubstance;D:lackphysicalsubstance;

答案:lackphysicalsubstance;Theconceptthatdistinguishesotherintangibleassetsfromgoodwillis:

A:materiality.B:lackofphysicalsubstance;C:identifiability;D:lengthofusefullife;

答案:identifiability;Whichofthefollowingisnotconsidereda“borrowingcost”underIAS23?

A:

FinancechargesinrespectoffinanceleasesrecognisedinaccordancewithIAS17LeasesB:

Principalrepaymentsonaloanforproperty,plantandequipmentC:

ExchangedifferencesarisingfromforeigncurrencyborrowingstotheextentthattheyareregardedasanadjustmenttointerestcostsD:

InterestexpensecalculatedbytheeffectiveinterestmethodunderIAS39

答案:

Principalrepaymentsonaloanforproperty,plantandequipmentWhichofthefollowingisnota“qualifyingasset”underIAS23–BorrowingCosts?

A:

InvestmentpropertyB:

ManufacturingplantsC:

MadetoorderinventoryD:

Massproducedinventory

答案:

MassproducedinventoryGrantsshouldberecognisedat_____

A:

MarketvalueB:

CurrentvalueC:

NetrealisablevalueD:

Fairvalue

答案:

FairvalueA(n)_____assetissomethingthatisnon-physical,butholdsvalueforaspecifictimeperiod.

A:indefiniteintangibleB:definiteintangibleC:indefinitetangibleD:definitetangible

答案:definiteintangible

第五章单元测试

Whichofthefollowingstatement(s)applywhenconsolidatingstatementsoffinancialposition

a)Allinter-companybalancesshouldbecancelled

b)Thegroupshareofthewholeofsubsidiary’sprofitisincludedwithingroupprofit

c)Intercompanyprofitshouldbeeliminatedunlessitisrealisedbysaletoanoutsider

d)Subsidiary’sassetvaluesneedtobeupdatedattheendofeachaccountingperiod

A:

a&cB:

a&bC:

b&cD:

a&d

答案:

a&cWithregardtopreparingconsolidatedstatementsoffinancialpositionwhichofthefollowingstatementsis/arecorrect?

a)theconsolidatedstatementoffinancialpositionreportsonlyparent’sgoodwill

b)Anyunrealizedprofitmadebyasubsidiaryshouldbeeliminatedfromitsprofit

c)Anamountowedtoeachotherwithinthegroupneedstobecancelled

d)Onlythegroupportionofanyunrealisedprofitneedbeeliminated.

A:

a&bB:

aC:

cD:

b&c

答案:

b&cWhenpreparingaconsolidatedstatementoffinancialpositiontheidentifiablenonmonetaryassetsofthesubsidiaryneedtobefairvaluedforwhichofthefollowingreason/reasons?

a)Toinformtheacquiredcompanywhatitsassetsareworthinthemarket

b)Tocomplywiththepracticefollowedovertheyears

c)Toreporteachofthesubsidiary’sassetsatwhatitcostthegrouptoacquire

d)Toidentifytheamountpaidforgoodwillastheresidualnotattributedtootherassets

A:

a,c&dB:

a,b&cC:

b,c&dD:

c&d

答案:

c&dWhenpreparingaconsolidatedStatementoffinancialpositiontheidentifiablenonmonetaryassetsofthesubsidiaryneedtobefairvalued.Whichofthefollowingassetsofthesubsidiaryneedtobefairvalued?

a)Landandbuildingappearinginthebooksofthesubsidiary

b)Tradereceivablesreportedonthesubsidiary’sbalancesheet

c)Brandnamethecostrelatingtowhichthesubsidiaryhasalreadyfullywrittenoff

d)Inventoryreportedonthesubsidiary’sstatementoffinancialposition

A:

b,c&dB:

a,c&dC:

c&dD:

a,b&c

答案:

a,c&dWhichofthefollowingstatementsareincorrectwithregardtopreparationofaconsolidatedstatementoffinancialposition?

a)Gainonfairvaluationofasubsidiary’sassetisapre-acquisitionprofit

b)Noncontrollinginterestdoesnotdeserveanyportionoffairvaluationgain

c)Ifanassetisnotreportedinthesubsidiary’sledgeritneednotbefairvalued

d)Gainonfairvaluationofsubsidiary’sassetinflatesthecostofgoodwill

A:

a,b&cB:

b,c&dC:

c&dD:

a,c&d

答案:

b,c&dWhenpreparingaconsolidatedstatementoffinancialpositionanyprofitmadebyonememberofthegroupagainstanothershouldbeeliminatedunlessithasbeenrealisedbydisposaltosomeoneoutsidethegroup.Whichofthefollowingis/arethereason(s)forthis?

a)Becauseanentitycannotmakeaprofitagainstitsownself

b)Becauseitisfashionabletodoso

c)Becausesubsidiary’sassetsneedstobereportedattheamounteachcostthegroup

d)Becausetheunsoldgoodsmayhavetobereturnedtothepartypurchasedfrom

A:

a&cB:

c&dC:

b,c&dD:

a,b&c

答案:

a&cAparentownstwothirdofthesubsidiary’sequity.Asatayearendthesubsidiary’sinventoryincludesgoodssenttoitbytheparentinvoicedat£360,000.Parenthaspurchasedthesegoodsfor£300,000.Whichofthefollowingarethecorrectentriesforeliminatingunrealisedprofit?

A:

Debitthesubsidiary’sretainedearningsandcreditthesubsidiary’sinventorywith£60,000B:

Debittheparent’sretainedearningsandcreditthesubsidiary’sinventorywith£60,000C:

Debittheparentsretainedearningsandcreditsubsidiary’sinventorywith£45,000D:

Debitthesubsidiary’sretainedearningsandcreditthesubsidiary’sinventorywith£45,000

答案:

Debittheparent’sretainedearningsandcreditthesubsidiary’sinventorywith£60,000Theparentpaid£480toacquire75%of300ordinarysharesissuedbythesubsidiaryon1stJanuary2012whensharesinthesubsidiarywerequotedat180ppershareandtheequityandreservesofthesubsidiarywerereportedas£350andfairvaluationofitsassetsidentifiedagainof£50.Whatisthegoodwillofthesubsidiaryonthisdate?

A:

£240B:

£180C:

£215D:

£130

答案:

£215Whichofthefollowingstatementsis/arecorrectwithregardtoaccountingforgoodwill?

a)Goodwillneedstobewrittenoffassoonasitisidentified.

b)Goodwillisreportedcontinuouslyasanassetunlessitisimpaired

c)Goodwillshouldbeamortisedoveranestimatedusefullife

d)Goodwillshouldbeamortisedoveranestimatedusefullifenotexceedingtwentyyears

A:

b&cB:

c&dC:

bD:

a

答案:

b

第六章单元测试

.Acontractthatevidencesaresidualinterestintheassetsofanentityafterdeductingallofitsliabilitiesiscalled…

A:

MortgageB:

AnequityinstrumentC:

SecuredloanD:

Afinancialinstrument

答案:

Anequityinstrument.Whichofthefollowingisnotanexampleofapotentialordinaryshare?

A:

StandardpreferredshareB:

ConvertibledebtC:

ConvertiblepreferredshareD:

Sharewarrants

答案:

StandardpreferredshareAcontractwhichgivesrisetoafinancialassetinoneentityandafinancialliabilityinanotherentityiscalled:

A:

AderivativeB:

AfinancialinstrumentC:

AnequityinstrumentD:

Asaleagreement

答案:

AfinancialinstrumentAlternativemethodsofcalculatingEPSmustneverbepresented.

A:错B:对

答案:错Followingarightsissue,thecomparativefigureforthepreviousperiodshouldbeadjustedasfollows:

A:

PriorperiodEPSx(TERP÷FVpersharepriortorightsissue)B:

PriorperiodEPSx(FVpersharepriortorightsissue÷TERP)C:

TERPx(FVpersharepriortorightsissue÷PriorperiodEPS)D:

TERPxPriorperiodEPS

答案:

PriorperiodEPSx(TERP÷FVpersharepriortorightsissue)Ordinarysharesoutstandingduringtheperiodare

A:

BasedontheoutstandingsharesatthestartoftheperiodB:

BasedontheoutstandingsharesattheendoftheperiodC:

TheweightedaveragenumberofsharesoutstandingduringtheperiodD:

Basedontheoutstandingsharesinthepreviousperiod

答案:

TheweightedaveragenumberofsharesoutstandingduringtheperiodPrivatecompaniesmustpresentEPSonthefaceoftheirfinancialstatements.

A:错B:对

答案:错BasicEPSiscalculatedusingthenetprofitoflossfortheperiodattributableto…

A:

OrdinaryshareholdersB:

DebentureholdersC:

SecuredcreditorsD:

Preferredshareholders

答案:

OrdinaryshareholdersWhereshouldbasicEPSbepresentedinthefinancialstatements?

A:

StatementofFinancialPositionB:

StatementofComprehensiveIncomeC:

NotestothefinancialstatementsD:

StatementofChangesinEquity

答案:

StatementofComprehensiveIncomePreferencedividends,whichremainunpaidattheendofthefinancialperiod,arenotdeductedfromnetprofitwhencalculatingBasicEPS.

A:错B:对

答案:错

第七章单元测试

Afinancialinstrumentis:

A:AtypeofcontractB:

AtypeofassetC:

AtypeofliabilityD:

Atypeofassetorliability

答案:AtypeofcontractTheaccountingprincipleappliedbystandardIAS32whendistinguishingbetweenliabilitiesandequityis:

A:

ConsistencyB:

PrudenceC:

SubstanceoverformD:

Neutrality

答案:

SubstanceoverformRedeemablepreferencesharesshouldbeclassified(fromtheissuingcompany'spointofview)as:

A:

AcompoundfinancialinstrumentB:

AnequityinstrumentC:

AfinancialassetD:

Afinancialliability

答案:

AfinancialliabilityAcompanywhichcomplieswithIFRS9holdsafinancialassetwhichgivesriseonspecifieddatestocashflowsthataresolelypaymentsofprincipalandinterest.Thecompany'sonlyobjectiveinholdingthisassetistocollectthesecashflows.

Thisfinancialassetshouldbemeasuredat:

A:

OriginalcostB:

AmortizedcostC:

FairvalueD:

Fairvalueoramortizedcost

答案:

AmortizedcostOn1January2016,acompanybuys£50,000of7%loanstockfor£47,865.Interestisreceivedon31Decembereachyearandthestockwillberedeemedatapremiumof10%on31December2019.Theeffectiveinterestrateis10.5%perannum.

Calculatetheamortizedcostoftheloanstockat31December2016.

A:

£50,000B:

£51,750C:

£49,391D:

£51,526

答案:

£49,391Onedifferencebetweenafinancialleaseandoperatingleaseisthat:

A:

thereisanoftenacalloptioninafinanciallease.B:

anoperatingleaseisoftencancellablebythelessee.C:

thereisoftenanoptiontobuyinanoperatinglease.D:

afinancialleaseisoftencancellablebythelessee.

答案:

anoperatingleaseisoftencancellablebythelessee.Theprincipalreasonfortheexistenceofleasingisthat:

A:

thisisatypeoffinancingunaffectedbychangesintaxlaw.B:

intermediate-termloansaredifficulttoobtain.C:

leasingisarenewablesourceofintermediate-termfunds.D:

companies,financialinstitutions,andindividualsderivedifferentbenefitsfromowningassets.

答案:

companies,financialinstitutions,andindividualsderivedifferentbenefitsfromowningassets.Awaytoanalyzewhetherdebtorleasefinancingwouldbepreferableisto:

A:

comparethenetpresentvaluesundereachalternative,usingtheafter-taxcostofborrowingasthediscountrate.B:

comparethenetpresentvaluesundereachalternative,usingthecostofcapitalasthediscountrate.C:

comparethepaybackperiodsforeachalternative.D:

comparetheeffectiveinterestcostsinvolvedforeachalternative.

答案:

comparethenetpresentvaluesundereachalternative,usingtheafter-taxcostofborrowingasthediscountrate.Aconventionalrevolvingcreditagreementallowsafirm:

A:

todoalloftheabove.B:

toborrowafixedamountfortheentirecommitmentperiod.C:

toborrowforashort-periodwitharighttorenewtheloanduringthecommitmentperiod.D:

topossiblyincludeaprovisiontoconvertthecreditagreementintoatermloancontractatmaturity.

答案:

todoalloftheabove.Thetypeofleasethatincludesathirdparty,alender,iscalleda(n):

A:

leveragedlease.B:

operatinglease.C:

saleandleaseback.D:

directleasingarrangement.

答案:

leveragedlease.

第八章单元测试

Short-termemployeebenefitsdonotinclude:

A:

BenefitsinkindB:

Short-termsickpayC:

Bonusespayablemorethan12monthsaftertheendoftheperiodinwhichtherelatedemployeeservicesareperformedD:

Employer'ssocialsecuritycontributions

答案:

Bonusespayablemorethan12monthsaftertheendoftheperiodinwhichtherelatedemployeeservicesareperformedAnemployer'sstatementoffinancialpositionshouldshowaliabilityequaltotheexpectedamountpayableinthefollowing12monthsasaresultofunusedentitlementtonon-accumulatingshort-termpaidabsences.TrueorFalse?

A:错B:对

答案:错Definedbenefitplansarepost-retirementbenefitplanswhere:

A:

TheemployerpaysanagreedlevelofcontributionsintothepensionfundeachyearandisnotobligedtomakeanyfurthercontributionsB:

Theemployerislegallyobligedtoprovideanagreedlevelofpost-employmentbenefitsC:

Theemployerislegallyorconstructivelyobligedtoprovideanagreedlevelofpost-employmentbenefitsD:

Theriskthatbenefitswillbelessthanexpectedfallsupontheemployees

答案:

Theemployerislegallyorconstructivelyobligedtoprovideanagreedlevelofpost-employmentbenefitsInthecaseofadefinedbenefitplan,theemployer'sstatementoffinancialpositionshouldshow:

A:

AliabilityequaltotheundiscounteddefinedbenefitobligationattheendofthereportingperiodB:

AnassetorliabilityequaltothedifferencebetweenthepresentvalueofthedefinedbenefitobligationattheendofthereportingperiodandthefairvalueoftheplanassetsattheendofthereportingperiodC:

AnassetequaltothecostoftheplanassetsattheendofthereportingperiodD:

Anassetorliabilityequaltothedifferencebetweenthepresentvalueofthedefinedbenefitobligationattheendofthereportingperiodandthecostoftheplanassetsattheendofthereportingperiod

答案:

AnassetorliabilityequaltothedifferencebetweenthepresentvalueofthedefinedbenefitobligationattheendofthereportingperiodandthefairvalueoftheplanassetsattheendofthereportingperiodInthecaseofadefinedbenefitplan,theexpenseshownintheemployer'sstatementofcomprehensiveincomeshouldnormallyinclude:

A:

ThepresentvalueofthecurrentservicecostforthereportingperiodB:

AlloftheaboveC:

TheinterestincomefortheperiodD:

Theinterestcostfortheperiod

答案:

AlloftheaboveAForeignOperationis:

A:

Aforeignoperationisabranch,associate,jointventureorsubsidiary,wheretheactivitiesareconductedinadifferentcountrytothatoftheparentundertaking.B:

Aforeignrepresentativewheretheactivitiesarenotanintegralpartoftheparent.C:

Neitheroftheabove.

答案:

Aforeignoperationisabranch,associate,jointventureorsubsidiary,wheretheactivitiesareconductedinadifferentcountrytothatoftheparentundertaking.Thefunctionalcurrencyis:

A:

Thenationalcurrencyofthecountrywhereanundertakingisbased.B:

Thecurrencyoftheprimaryeconomicenvironmentinwhichtheundertakingoperates.C:

Neitheroftheabove.

答案:

Thecurrencyoftheprimaryeconomicenvironmentinwhichtheundertakingoperates.ThePresentationCurrencyis:

A:

Thecurrencywiththelargestexchangegains.B:

Usedintheparent’sandintheconsolidatedfinancialstatements.C:

Thelocalcurrencyofaforeignoperationinwhichitreports.

答案:

Usedintheparent’sandintheconsolidatedfinancialstatements.ExchangeDifferenceis:

A:

Theaveragedifferencebetweentheexchangerateatthebeginningandendofaperiod.B:

Thedifferencecalculatedfromreportingthesamenumberofunitsofaforeigncurren