A, right
Inventory surplus cost shall be determined according to the market price of the same or similar inventory. Inventory surplus income should be included in non-operating income. (2 points)
wrong
When an enterprise conducts accounting treatment on the scrap of intangible assets, the amount that should be transferred to non-operating expenses is (d, the difference between the amortized value of intangible assets and the impairment reserve of intangible assets) (2 points).
A company borrowed a long-term loan of 20 million yuan on June 65438+1 October1day, 2007, with an annual interest rate of 6%. The project started on the same day. According to the progress of the use of project funds, the company deposited 5 million yuan into the bank regularly on the same day for two years, with an annual interest rate of 2%, and the special fund was earmarked for other fund accounts. The accrued deposit interest of this user in 2007 was RMB 30,000, which was used for the construction of this fixed asset. ) ten thousand yuan (2 points)
2000*6%-500*2%-3= 107。 The explanation is as follows: 2000*6% is the interest generated by this long-term loan itself, which needs to be paid to the bank, while 500*2% is the interest generated by the part of the borrowed 2000 deposit on a regular basis, which can be deducted, and the accrued deposit interest generated by the special 1500 deposit in the capital account after deducting the fixed term of 500 (actually this part belongs to the current interest).
When debt restructuring is carried out by debt-to-equity swap, the amount that the debtor should include in non-operating income is (d, book balance of restructured debt-book balance of abandoned equity) (2 points).
The main difference with the accounting content of "main business taxes and surcharges" is that the new standard adds four taxes and two fees, namely, urban land use tax, property tax, vehicle and vessel tax, stamp duty, mine source compensation fee and sewage charge. (2 points)
wrong