《管帐轨制设计》04义务参考谜底(国外英文资料).docVIP

《会计制度设计》04任务参考答案(国外英文资料) 04 task One, the analysis problem 1. Unable to pay accounts payable, inventory surplus of assets and income confiscated, etc are all included in the surplus reserves, including any surplus reserves can be used for bonuses and make up for the overspend welfare funds, etc. A: that is wrong. Unpayable accounts payable, asset inventory, forfeiture, etc. Are included in the non-operating income. The surplus of any surplus cannot be used to pay bonuses and make up for excess welfare payments The materials used in the construction project are reflected in the basic production cost account and the raw materials account. A: that is wrong. The construction project, loan: engineering materials; In the case of the raw materials of the enterprise: the construction project, the loan: the raw materials, the tax payable should be paid the VAT (the input tax is turned out). Second question 1. The enterprise original double declining balance method is used to plan carry depreciation of fixed assets, according to the actual situation of using fixed assets, enterprise decision to switch to the straight-line method plan carry depreciation of fixed assets. It is an accounting policy change or an accounting change. Answer: accounting policy change: it is to point to the behavior that the enterprise to same trade or item is changed from originally used accountant policy to another accountant policy. The change of accounting policy is reflected more in the accounting basis, the accounting treatment method, the accounting processing principle changes. Accounting estimation change: refers to the judgment that a business is based on recently available information on transactions or items that are uncertain of its outcome. It is more about the changes in the number of years and the amount. This matter before and after using the two methods of depreciation are based on historical cost as measurement basis, for the accounting confirmation and presentation programs where