管帐继承教导2014年甘肃《小企业管帐绳尺》课件测试题(国外英文资料).docVIP

会计继续教育2014年甘肃《小企业会计准则》课件测试题(国外英文资料) The accounting continues educations small business accounting standards in gansu province in 2014 Introduction to the first chapter (1) One, single choice question The newly added category of the sme standard in 2011 is (D). A. small enterprise b. medium enterprise c. large enterprise d. micro-enterprise Second, the true or false The small business accounting standard has been implemented nationwide since January 1, 2013. The original small business accounting system was abolished. (to) Chapter 1 introduction (2) One, single choice question The small business accounting standard stipulates that the measurement method that small businesses can adopt is (B). A. present value b. present value Second, the true or false 1. Has chosen to perform the accounting standards for enterprises of small businesses, shall not be in the implementation of the accounting standards for enterprises at the same time, choose to implement the relevant provisions of the accounting standards for small businesses. (to) Introduction to the first chapter (three) One, single choice question In the following categories, the basis for accounting confirmation, measurement and reporting of small enterprises is (A). A. the accrual basis b. the continuous operation c. the monetary measurement d. the substance is the form Second, the true or false The financial accounting report should meet the needs of the users of the financial report, and the small business accounting standards are mainly concerned with the needs of investors. (wrong) Chapter 1 introduction (4) One, single choice question The designated fund manager shall, according to the amount of the prescribed amount, reimburse the expenses in accordance with the prescribed procedures and make up the original quota. The management of this reserve is called (C). A. temporary reserve of gold b. no fixed amount of gold Second, the true or false The small business accounting standard requires that the bank deposi