历年考题解析精选(第四章)(国外英文资料).docVIP

历年考题解析精选(第四章)(国外英文资料) A selection of the past years (chapter 4) One, single choice question In the following categories, it is () not the government subsidy. The financial discount received B. received the VAT returned after the first sign C. receive government funding for capital investment D. Received government funds to support the free funding of enterprise technology innovation The answer C The contents of the government subsidy are examined. Government subsidies do not include capital investment. In the case of an enterprise receiving government subsidies to compensate for the costs incurred, it shall be included in the acquisition. A. deferred income B. business income C. capital reserves D. other business income The answer B This is an examination of government subsidies. The government subsidy received by the government should be used to compensate for the expenses that have already occurred and should be accounted for in the non-operating income course, not by deferred earnings. In the following items, the statement on income confirmation is correct (). In the form of pre-payment for the sale of goods, the income should be confirmed in receipt of payment The income shall be confirmed when the payment is withdrawn The goods sold in the form of the delivery of the goods shall be confirmed in the receipt of payment of the invoice The sale of goods by means of payment commission shall be made in the form of confirmation of the income when the goods are issued The answer C This is the confirmation of the income from the examination. If the goods are sold in the form of pre-payment, they shall usually be made to confirm the income when the goods are issued, so the choice A is not correct; In the case of selling goods by instalments, the income should be recognized at the time of issuing the goods, so the choice B is incorrect; If the goods are sold in the form of payment commission, the income should be confirmed in the consignment list, so the choice D is incor