通用會(huì)計(jì)準(zhǔn)則東財(cái)12秋期末考核題庫

1、conjunctionwiththebeginningofthe95anniversaryactivitiesfocusedschedule1partylecture.EncouragesthepartybranchSecretaryofthepracticeofpartymembersgiveaPartylecture.Productionlineofadvancedpartymembersreptedtheirownexperien

2、cesenhancetheattractionappealofpartylecture.4.ganizationofonlinecommunication.Fulluseofthevarioustypesofwkmediatimepusheslearningcontent.BootpartycommunistwksmobilephoneTVmicrolearningdistanceeducationplatfms.Bootparty“m

3、emberhome“participationinwkedlearninginteraction“threelessons“offlinesynchronizationofencouragingpartymemberstocarryoutstudyeducationenrichingthecontentoffmsexpthecoverageofeducation.5.carryouttheresponsibility.Eachbranc

4、htoeffectivelyassumethemainresponsibilityfganizationallearningtimelyunderstingofpartymemberscadrestostudyidentifyresolvesymptomsproblems.PartyCommitteeshoulddoagoodjobleadershiplearningatthesametimeguidancetobranchbasedo

5、nthedevelopmentoflearningprogrammesurgedtheimplementationof“threelessons“systemimplementinglearningrequirements.Totakereptscustomizedresearchparticipateindiscussionsattendmeetingsoftheganizationsuchassupervisioneffective

6、transmissionofpressure.Aboutconsolidationofweaklaxpartybranchesthroughtruestrongteampromotetransfmationimprovingbranchtoissuethatstsouttobedealtwithfirstinplacefurtherstudyeducation.6.playtheleadrole.Leadershipleadingcad

7、resshouldsetanexampletoleadbyexamplelayersofdrivenmodellayeruponlayerfmationoftheshotstheoverallgeneraleffectoflinkage.Leadingcadresshouldlearnfirstbeinfrontaskingotherstodoyoufirstdoitasksofothersnotthemselvesdetermined

8、nottodowecannot“l(fā)ampblack““flashlightmanashimself“.ToenfcearigiddoubleaboutthelifeofthesystemleadstudydiscussionleadintalkingaboutexperiencesgiveaPartylecturereptleadingtoparticipateinganisationallifedemocraticappraisall

9、eadindutyofduediligenceaccdingtopositionscontributetoroleplaywithlearningpromotinglearningeducationsolideffective.7.grasptheintegrated.TostickaroundtheCenterservingtheoverallsituationthe“two“combiningeducationcompletedva

10、rioustasksimplementtheCounty“ThirteenFive“combinesplanningtheXXcombinationofscientificdevelopmentleapingdevelopmentbothhstwoavoiding“twopeels“.Bystudyingeducationinspirepartymemberscadresundertakingenthusiasminestablishi

11、ngimplementingfivedevelopmentphilosophysolidindustrialrestructuringdeepeningrefmpovertyalleviationcrucialimprovingpeopleslivelihoodotherwkinthefrontfexample.Promotionofcadreswkhardaggressivepushdevelopmenttotesttheeffect

12、ivenessofeducationalwk.TownshiptwolearnadolearningarrangementsspecificprogrammetheParty(total)branch:fadvancefullstrictlyrulepartyaccdingtoXXmunicipalonincitymembersinthecarriedout“l(fā)earnConstitutionPartyruleslearnseriess

13、peechdoqualifiedmembers“l(fā)earningeducationimplementationprogrammeXXmunicipalganizationDepartmenton“twolearnado“l(fā)earningarrangementsofspecificprogrammeXXcitylearningeducationimplementationprogrammespirittownpartyimplementa

14、tionprogrammerequirementsaccdingtodistinguishlevelhastargetedsolutionproblemofrequirementsensurelearningeducationmadeeffectivenessPromotionofallpartymembersconsciouslyrespectthepartyConstitutionabidebypartyrulesarmedwith

15、XIseriesofimptantspeechbyGeneralSecretaryheadguidepromotethewkbequalifiedpartymemberslearningarrangementsareherebymakesthefollowingspecificprogrammes.LearningrequirementsonallpartymemberstostudythepartyConstitutionpartyr

16、ulesunifytheXIseriesofimptantspeechGeneralSecretaryspeechlearningseriestodeepenunderstingoftheConstitutionPartyrulesConstitutionPartyrulesinthedeepinsightseriesaddressthebasicspiritpracticalrequirements.1ConstitutionPart

17、yruleslearningofthepartyConstitutionadeepunderstingofthepartysnaturepurposeguidingprinciplesgoalsganizationgoodstylegraspconditionsrightsobligationsofpartymembersbearinginmindthatoathclearqualifiedpartymembercriteriacond

18、itions.LearningthecodeofselfdisciplineoftheCPCtheCPCsdisciplinaryregulationstheChineseCommunistPartyMemberRightsdinancesoonmasteringselfdisciplinestardsof“fourmust“the“fourupholdings“masteringvarioustypesofdisciplinaryof

19、fencepunishmentprovisions.2learningseriesspeechtoXIGeneralSecretaryseriesimptantspeechreading(2016version)outpovertywktodreamintoreallyXIcomradeinXXwkduringadvocatepracticeline“immediatelyondo“documentaryXIGeneralSecreta

20、ryon“immediatelyondo“imptantdiscussesfbasictextbooklearningunderstXIGeneralSecretaryseriesimptantspeechofbasicspiritlearningunderstCentralrulingactingpoliticalnewconceptnewthoughtnewstrategyofbasiccontentlearningunderstX

21、IGeneralSecretaryonFujianAseriesofimptantinstructionsoftheXXXXofimptantideasinheritingcarryingfwardtheGeneralSecretaryduringtheXXs“sigewan““willdoitrightaway“otherfinetraditionswkstylemasteryimprovementofselfcultivationf

22、ulfillthepurposeideasmalacterconservationrelatedtothebasicrequirements.Grasptomasterthefollowingmainaspects:(1)whichisthespiritoftheidealsbeliefsof“calcium“establishacrectwldOutlookOutlookonlifevalues(2)isthenationaldrea

23、mChinesedreamthedreamsthedreamsofthepeopleofthenationisthedreamoftheChinesenationinmoderntimesmostofthegreatceEssentialsisthenationalprosperitynationalrevitalizationthehappinessofthepeople(3)ChinaColSocialistisachievedCh

24、inesegreatrevivalofwayenhancedroadconfidencetheyconfidencesystemconfidence(4)“fourafull“strategylayoutisnewofhistyconditionsXiapartyrulingactingpoliticaltotalstrategyconsciouslywith“fourafull“l(fā)edthewk(5)insistedinnovatio

25、ncodinationgreenopenshareddevelopmentisrelationshipChinadevelopmentglobalofonedeepchangeaccdingtonewdevelopmentconceptdojob(6)practicelineSocialistcevaluesCarryingfwardsocialistmalitythetraditionalChinesevirtues(7)compre

26、hensivestrictlyadministeringthepartyisajointresponsibilityofallpartymemberseachbranchmustbeimplemented單選題（共30道試題，共30分。）得分：01.資本化期間內(nèi)每一會(huì)計(jì)期間的利息資本化金額的限制條件是（）。A.不應(yīng)當(dāng)超過當(dāng)期專門借款發(fā)生的利息金額B.不應(yīng)當(dāng)超過當(dāng)期相關(guān)借款實(shí)際發(fā)生的利息金額C.不應(yīng)當(dāng)超過當(dāng)期專門借款發(fā)生的利息、溢折價(jià)的攤

27、銷額和匯兌損益之和D.不應(yīng)超過企業(yè)當(dāng)期所有借款發(fā)生的利息總額正確答案：B滿分：1分得分：02.對(duì)于同時(shí)換入多項(xiàng)資產(chǎn)的非貨幣資產(chǎn)交換，各換入資產(chǎn)成本分配是采用賬面價(jià)值還是公允價(jià)值，關(guān)鍵在于（）。A.換出資產(chǎn)公允價(jià)值能否可靠確定B.換出資產(chǎn)賬面價(jià)值能否可靠確定C.換入資產(chǎn)賬面價(jià)值能否可靠確定D.換入資產(chǎn)公允價(jià)值能否可靠確定正確答案：A滿分：1分得分：03.企業(yè)在經(jīng)營過程中發(fā)生的下列存貨相關(guān)損失項(xiàng)目中，不應(yīng)計(jì)入當(dāng)期損益的是（）。A.收發(fā)過程中

28、計(jì)量差錯(cuò)引起的存貨盈虧B.責(zé)任事故造成的存貨凈損失C.自然災(zāi)害造成的存貨凈損失D.購入存貨運(yùn)輸途中發(fā)生的合理損耗正確答案：D滿分：1分得分：04.企業(yè)合并所形成的商譽(yù)每年都應(yīng)進(jìn)行減值測(cè)試，商譽(yù)應(yīng)當(dāng)結(jié)合（）進(jìn)行減值測(cè)試。A.被合并企業(yè)的資產(chǎn)減去負(fù)債后的凈額B.與其相關(guān)的資產(chǎn)組或資產(chǎn)組組合C.被合并企業(yè)的資產(chǎn)D.企業(yè)的總部資產(chǎn)正確答案：B滿分：1分得分：05.2006年1月10日，甲公司銷售一批商品給乙公司，貨款為4255萬元（含增值稅額）

29、。合同約定，乙公司應(yīng)于2006年4月10日前支付上述貨款。由于資金周轉(zhuǎn)困難，乙公司到期不能償付貨款。經(jīng)協(xié)商，乙公司以一批產(chǎn)品和一臺(tái)設(shè)備償還全部債務(wù)。乙公司用于償債的產(chǎn)品成本為1200萬元，市場價(jià)格和計(jì)稅價(jià)格均為1500萬元，未計(jì)提存貨跌價(jià)準(zhǔn)備，用于償債的設(shè)備原價(jià)為5000萬元，已計(jì)提折舊2000萬元，市場價(jià)格為2500萬元；已計(jì)提減值準(zhǔn)備500萬元。甲公司和乙公司適用的增值稅稅率均為17％。假定不考慮除增值稅以外的其他相關(guān)稅A.500B

30、.225C.0D.351正確答案：C滿分：1分得分：06.資產(chǎn)負(fù)債表日，存貨計(jì)價(jià)應(yīng)該采用（）。A.成本計(jì)價(jià)B.可變現(xiàn)凈值計(jì)價(jià)C.重置成本計(jì)價(jià)D.成本與可變現(xiàn)凈值孰低計(jì)價(jià)正確答案：D滿分：1分得分：07.某企業(yè)在2004年5月15日銷售商品1000件，增值稅專用發(fā)票上注明的價(jià)款為10000元，增值稅額為1700元，另外該企業(yè)墊付運(yùn)雜費(fèi)200元。企業(yè)為了及早收回貨款而在合同中規(guī)定的現(xiàn)金折扣條件為：210120N30。假定計(jì)算現(xiàn)金折扣時(shí)不考慮

31、增值稅和運(yùn)雜費(fèi)。如買方在2004年5月24日付清貨款該企業(yè)實(shí)際收款金額應(yīng)為（）。A.11500B.11700C.11800D.11600正確答案：B滿分：1分得分：08.按照《企業(yè)會(huì)計(jì)準(zhǔn)則第9號(hào)——職工薪酬》的規(guī)定，職工薪酬不包括的內(nèi)容有（）。A.醫(yī)療保險(xiǎn)等社會(huì)保險(xiǎn)費(fèi)B.以股份為基礎(chǔ)的薪酬C.工會(huì)經(jīng)費(fèi)和職工教育經(jīng)費(fèi)D.住房公積金正確答案：B滿分：1分得分：09.甲公司用一臺(tái)設(shè)備換入乙公司一項(xiàng)專利權(quán)。設(shè)備的賬面原值為10萬元，已提折舊2萬

32、元，已提減值準(zhǔn)conjunctionwiththebeginningofthe95anniversaryactivitiesfocusedschedule1partylecture.EncouragesthepartybranchSecretaryofthepracticeofpartymembersgiveaPartylecture.Productionlineofadvancedpartymembersreptedtheirowne

33、xperiencesenhancetheattractionappealofpartylecture.4.ganizationofonlinecommunication.Fulluseofthevarioustypesofwkmediatimepusheslearningcontent.BootpartycommunistwksmobilephoneTVmicrolearningdistanceeducationplatfms.Boot

34、party“memberhome“participationinwkedlearninginteraction“threelessons“offlinesynchronizationofencouragingpartymemberstocarryoutstudyeducationenrichingthecontentoffmsexpthecoverageofeducation.5.carryouttheresponsibility.Ea

35、chbranchtoeffectivelyassumethemainresponsibilityfganizationallearningtimelyunderstingofpartymemberscadrestostudyidentifyresolvesymptomsproblems.PartyCommitteeshoulddoagoodjobleadershiplearningatthesametimeguidancetobranc

36、hbasedonthedevelopmentoflearningprogrammesurgedtheimplementationof“threelessons“systemimplementinglearningrequirements.Totakereptscustomizedresearchparticipateindiscussionsattendmeetingsoftheganizationsuchassupervisionef

37、fectivetransmissionofpressure.Aboutconsolidationofweaklaxpartybranchesthroughtruestrongteampromotetransfmationimprovingbranchtoissuethatstsouttobedealtwithfirstinplacefurtherstudyeducation.6.playtheleadrole.Leadershiplea

38、dingcadresshouldsetanexampletoleadbyexamplelayersofdrivenmodellayeruponlayerfmationoftheshotstheoverallgeneraleffectoflinkage.Leadingcadresshouldlearnfirstbeinfrontaskingotherstodoyoufirstdoitasksofothersnotthemselvesdet

39、erminednottodowecannot“l(fā)ampblack““flashlightmanashimself“.ToenfcearigiddoubleaboutthelifeofthesystemleadstudydiscussionleadintalkingaboutexperiencesgiveaPartylecturereptleadingtoparticipateinganisationallifedemocraticapp

40、raisalleadindutyofduediligenceaccdingtopositionscontributetoroleplaywithlearningpromotinglearningeducationsolideffective.7.grasptheintegrated.TostickaroundtheCenterservingtheoverallsituationthe“two“combiningeducationcomp

41、letedvarioustasksimplementtheCounty“ThirteenFive“combinesplanningtheXXcombinationofscientificdevelopmentleapingdevelopmentbothhstwoavoiding“twopeels“.Bystudyingeducationinspirepartymemberscadresundertakingenthusiasminest

42、ablishingimplementingfivedevelopmentphilosophysolidindustrialrestructuringdeepeningrefmpovertyalleviationcrucialimprovingpeopleslivelihoodotherwkinthefrontfexample.Promotionofcadreswkhardaggressivepushdevelopmenttotestth

43、eeffectivenessofeducationalwk.TownshiptwolearnadolearningarrangementsspecificprogrammetheParty(total)branch:fadvancefullstrictlyrulepartyaccdingtoXXmunicipalonincitymembersinthecarriedout“l(fā)earnConstitutionPartyruleslearn

44、seriesspeechdoqualifiedmembers“l(fā)earningeducationimplementationprogrammeXXmunicipalganizationDepartmenton“twolearnado“l(fā)earningarrangementsofspecificprogrammeXXcitylearningeducationimplementationprogrammespirittownpartyimp

45、lementationprogrammerequirementsaccdingtodistinguishlevelhastargetedsolutionproblemofrequirementsensurelearningeducationmadeeffectivenessPromotionofallpartymembersconsciouslyrespectthepartyConstitutionabidebypartyrulesar

46、medwithXIseriesofimptantspeechbyGeneralSecretaryheadguidepromotethewkbequalifiedpartymemberslearningarrangementsareherebymakesthefollowingspecificprogrammes.LearningrequirementsonallpartymemberstostudythepartyConstitutio

47、npartyrulesunifytheXIseriesofimptantspeechGeneralSecretaryspeechlearningseriestodeepenunderstingoftheConstitutionPartyrulesConstitutionPartyrulesinthedeepinsightseriesaddressthebasicspiritpracticalrequirements.1Constitut

48、ionPartyruleslearningofthepartyConstitutionadeepunderstingofthepartysnaturepurposeguidingprinciplesgoalsganizationgoodstylegraspconditionsrightsobligationsofpartymembersbearinginmindthatoathclearqualifiedpartymembercrite

49、riaconditions.LearningthecodeofselfdisciplineoftheCPCtheCPCsdisciplinaryregulationstheChineseCommunistPartyMemberRightsdinancesoonmasteringselfdisciplinestardsof“fourmust“the“fourupholdings“masteringvarioustypesofdiscipl

50、inaryoffencepunishmentprovisions.2learningseriesspeechtoXIGeneralSecretaryseriesimptantspeechreading(2016version)outpovertywktodreamintoreallyXIcomradeinXXwkduringadvocatepracticeline“immediatelyondo“documentaryXIGeneral

51、Secretaryon“immediatelyondo“imptantdiscussesfbasictextbooklearningunderstXIGeneralSecretaryseriesimptantspeechofbasicspiritlearningunderstCentralrulingactingpoliticalnewconceptnewthoughtnewstrategyofbasiccontentlearningu

52、nderstXIGeneralSecretaryonFujianAseriesofimptantinstructionsoftheXXXXofimptantideasinheritingcarryingfwardtheGeneralSecretaryduringtheXXs“sigewan““willdoitrightaway“otherfinetraditionswkstylemasteryimprovementofselfculti

53、vationfulfillthepurposeideasmalacterconservationrelatedtothebasicrequirements.Grasptomasterthefollowingmainaspects:(1)whichisthespiritoftheidealsbeliefsof“calcium“establishacrectwldOutlookOutlookonlifevalues(2)isthenatio

54、naldreamChinesedreamthedreamsthedreamsofthepeopleofthenationisthedreamoftheChinesenationinmoderntimesmostofthegreatceEssentialsisthenationalprosperitynationalrevitalizationthehappinessofthepeople(3)ChinaColSocialistisach