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Xiamen Continuing Education Examination Answers
New Accounting Standards-Examination Paper

(Examination time: 60 minutes, total score: 100.00)

I. True or False (There are 20 small questions in this big question, each with 2.00 points, totaling 40 points)

1 When the selling price accounting method is used to calculate the inventory goods, the actual cost of the goods at the end of the period is the current sales income of the goods multiplied by the price difference of the goods. (2)

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2. The goods that the enterprise has completed the sales procedures but the buyer has not taken delivery at the end of the month shall be accounted as the inventory goods of the enterprise. (2)

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The economic benefits of intangible assets dedicated to the production of products are realized through the products produced, and the amortization amount of the intangible assets should be included in the product cost. (1)

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4. The transaction costs incurred by an enterprise to obtain trading financial assets shall be included in the initial recognition amount of trading financial assets. (2)

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The business tax payable by an enterprise on the sale of fixed assets shall be included in the "business tax and surcharges" item in the income statement. (2)

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In the cash inventory, the unconfirmed cash shortage is included in the non-operating expenses after approval. (2)

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When an enterprise purchases a number of fixed assets that are not separately priced with a sum of money, it shall allocate the total cost according to the proportion of the fair value of each fixed asset and determine the cost of each fixed asset respectively. (1)

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8. The impairment provision made by an enterprise for long-term equity investment shall be reversed during the period of restoring the value of long-term equity investment, but the amount reversed shall not exceed the original impairment provision. (2)

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The basic old-age insurance premium, supplementary old-age insurance premium and commercial old-age insurance paid by enterprises for employees belong to the employee compensation provided by enterprises. (1)

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10 if an enterprise does not meet the conditions for revenue recognition, it shall prepare accounting entries according to its actual cost: debit the account of "goods issued" and credit the account of "goods in stock". (1)

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1 1 The purchase expenses such as freight and miscellaneous expenses incurred by commodity circulation enterprises in the process of purchasing commodities shall be included in the inventory purchase cost. If the purchase cost is small, it can also be directly included in the current cost when it occurs. (1)

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At the end of 12, except for the detailed account of "undistributed profit", other detailed accounts under the account of "profit distribution" should have no balance. (1)

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13 If the actual cost of the fixed assets that have reached the intended usable state but have not yet been settled for completion is different from the original provisional estimated value, the accrued depreciation shall be adjusted. (2)

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14 if the service lives of the components of fixed assets are different and different depreciation rates are applicable, each component shall be recognized as a separate fixed asset. (1)

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15 If the long-term equity investment held by an enterprise is impaired, once the impairment loss is confirmed, it cannot be reversed even if the value rises in the future. (1)

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16 when the board of directors of a listed company passes the stock dividend distribution plan, the accounting department shall recognize the stock dividend to be distributed as a liability. (2)

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17 when an enterprise uses the planned cost for daily accounting of materials, it should allocate the cost difference that should be borne by the materials issued on a monthly basis, and should not calculate the allocation at the end of the quarter or year. (1)

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18 if an enterprise transfers the right to use assets, and the contract or agreement stipulates that the use fee is charged in one lump sum, and no follow-up service is provided, it shall be regarded as a one-time confirmation of the income from the sale of assets. (1)

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19 according to the production and operation characteristics and management requirements of enterprises, the product cost of single-step and batch production is generally calculated by variety method. (1)

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The net loss of fixed assets damaged by an enterprise shall be included in non-operating expenses. (1)

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Second, multiple-choice questions (this big question 10 small questions, 3.00 points for each small question, a total of 30 points)

1 An enterprise purchased an available-for-sale financial asset on February 6, 2007. The acquisition cost is 25 million yuan, and the fair value in February 2007 1 day is 30 million yuan. At the end of 2008, the fair value of this available-for-sale financial asset was 27 million yuan. The income tax rate is 25%. At the end of 2008, the impact of this financial asset on income tax was treated as (c).

A. confirm the deferred income tax liability of 500,000 yuan. B. Deferred income tax liabilities of 750,000 yuan are reversed. C. Confirm deferred income tax assets of 750,000 yuan. D. Confirm deferred income tax assets of 500,000 yuan.

Company A converts an office building into an investment real estate measured by the fair value model. The original book value of the office building is 25 million yuan, the accumulated depreciation is 500,000 yuan, the fixed assets impairment reserve is 6,543,800 yuan+0.5 million yuan, and the fair value on the conversion date is 30 million yuan. Then (b).

A. Loan "fixed assets impairment reserve" of RMB 6,543.8+0.5 million; B. Loan "capital reserve-other capital reserve" of RMB 7 million; C. Loan "capital reserve-other capital reserve" of RMB 7 million; D. Loan "fair value change profit and loss" of RMB 7 million.

3 When an enterprise obtains government subsidies related to assets, it should be included in (b) first.

A. Current profit and loss B. deferred revenue C. Investment profit and loss D. Property profit and loss

On August 5, 2008, Changjiang Enterprise built a set of equipment by itself. The purchase price of engineering materials was 6 million yuan, and the input tax was 1.02 million yuan. The cost of raw materials for production is 30,000 yuan, and the original input tax is 0.5 1 10,000 yuan; The cost of self-produced products is 50,000 yuan, the taxable value is 60,000 yuan, and the value-added tax rate is17%; The salary paid to relevant personnel is 884,700 yuan. It was completed and put into use on September 25, 2008, with an estimated service life of 5 years and an estimated residual value of 200,000 yuan. In the case of double declining balance depreciation, the depreciation amount of the equipment in 2009 should be (d) ten thousand yuan.

A. 156

Company A transfers an intangible asset at a price of 3 million yuan. The intangible asset was purchased by Company A at a price of 3.6 million yuan. At the time of purchase, the estimated service life of the intangible asset is 65,438+00 years, and the legal effective service life is 65,438+02 years. The intangible asset has been used for 5 years at the time of transfer, and the business tax rate payable for the transfer of the intangible asset is 5%. Assuming that other relevant taxes and fees are not considered, the intangible asset has been provided with impairment reserve of RMB 200,000, which is amortized by the straight-line method. The net income from the transfer of intangible assets by Company A is (c) ten thousand yuan.

1 10 b . 120 c . 125d . 140

Changhong Company is a general VAT taxpayer, and the applicable VAT rate is 17%. June 5438+October 2008 10, the board of directors of Changhong Company decided to distribute 500 LCD TVs produced by the company as personal benefits to the company's managers. The unit cost of this batch of products is 6.5438+0.5 million yuan, and the market sales price is 20,000 yuan per piece (excluding tax). Excluding other related taxes and fees, the amount that Changhong Company should include in the management expenses in 2008 is (D) ten thousand yuan.

600 b . 770 c . 1000d . 1 170

7 Company A has an inventory of 50 tons and a book balance of 600,000 yuan, which is specially used for the production of A products. It is estimated that 100 sets of A products can be produced, and the total cost of production and processing is 654.38+200,000 yuan. The market price of product A is RMB 0.10.5 million per unit, excluding tax. It is estimated that the company will incur related expenses of RMB 0.10.5 million for each product sold.

120 b . 150 c . 10d . 20

8. Among the following items, (a) will not cause the increase or decrease of intangible assets in the balance sheet.

A. provision for impairment of intangible assets B. transfer of ownership of intangible assets C. amortization of intangible assets D. subsequent expenditure of intangible assets.

In 2008, Company A confirmed the estimated liabilities of RMB 654,380,000 yuan due to the unmarked loss contract, assuming that the estimated liabilities arising from this event can be deducted when the production of related products is completed. The balance of deferred income tax assets at the beginning of 2008 was 500,000 yuan, and the income tax rate was 25%. Assuming that there is no other tax adjustment except this matter, the balance of deferred income tax assets at the end of 2008 is (b).

A. Debit 250,000 yuan B. Debit 750,000 yuan C. Credit 250,000 yuan D. Debit 500,000 yuan

10 which of the following circumstances should not suspend the capitalization of borrowing costs (d)?

A the construction of fixed assets that has been suspended for more than three months due to labor disputes. B the construction of fixed assets for more than three months is interrupted due to cash flow difficulties. C. the construction of fixed assets for more than three months is interrupted due to safety accidents. D the construction of fixed assets for more than three months is interrupted due to the foreseeable climate impact.

Third, multiple-choice questions (this question is a total of 10 small questions, with 3.00 points for each small question, with a total of 30 points)

1 Among the following items, there should be (ABCD) as the salary payable to employees.

A. trade union funds paid B. employee education funds paid C. housing accumulation fund paid for employees D. medical and health services provided free of charge for employees

2 Among the following items, there is (BCD) that will not cause changes in retained earnings.

A. Surplus reserves to cover losses B. Provision of statutory surplus reserves C. Transfer of surplus reserves to capital D. Provision of arbitrary surplus reserves

3. Among the following items, (AD) will cause the decrease of assets and liabilities.

A. Pay cash dividends B. Get short-term loans C. Make up losses with surplus reserves D. Pay employees' salaries in cash.

4 If the exchange assets are fixed assets and intangible assets, the difference between the fair value of the exchange assets and the book value of the exchange assets can be included in (AC).

A. Non-operating income B. Other operating income C. Non-operating expenses D. Other operating expenses

5. Among the following items, industrial enterprises should recognize other business income (BD).

A. Income from external sales of materials B. Income from the sale of patent ownership C. Net income from the disposal of business premises D. Income from the transfer of trademark use rights

6. Among the following, the methods that can be used to determine the completion progress of the provided services are (ABD).

A. determined according to the measured completed workload. B. It is calculated and determined according to the ratio of the incurred cost to the estimated total cost. C. It is calculated and determined according to the proportion of the received amount to the total contract amount. D. It is calculated and determined according to the proportion of services provided to the total amount of services to be provided.

According to Accounting Standards for Enterprises No.8-Impairment of Assets, the recoverable amount of assets shall be determined according to the higher of the following two (AC).

A. the net amount after deducting disposal expenses from the fair value of assets B. the fair value of assets C. the estimated future cash flow of assets D. the estimated selling price of assets

8. Among the following items, the specific situation that an enterprise should consider when determining the allocation method of production costs between finished products and products is (ACD).

A. how many products are there? B. Quality of quota management foundation C. Proportion of various expenses D. Changes of product quantity in each month

9 Among the following assets impairment reserves, (AB) can be reversed when relevant conditions are met.

A. bad debt provision B. inventory depreciation provision C. intangible assets impairment provision D. fixed assets impairment provision

10 When preparing the bank reconciliation statement, among the following outstanding items, (AC) will cause the book balance of the enterprise deposit journal to be less than the bank statement balance.

A. The enterprise wrote a check but the bank didn't honor it. B. The enterprise has sent the check and deposited it in the bank, but the bank has not recorded it. C. the bank has received the payment, but the enterprise has not received the payment notice. D the bank has paid the money on behalf of the enterprise, but the enterprise has not received the payment notice.