2014山东会计从业资格继续教育 网上培训考试题目答案---会计准则(国外英语资料).doc

2014山东会计从业资格继续教育 网上培训考试题目答案---会计准则 The answer to the question of the education exam in 2014 -- -accounting standards Enterprise accounting standards no. 2 - long-term equity investment Enterprise accounting standard no. 9 -- employee compensation Enterprise accounting standard 30 - - financial statements Enterprise accounting standard no. 33 - consolidated financial statements Accounting standards for enterprises no. 40 - joint venture arrangement Accounting standards for enterprises no. 41 - disclosure of the rights and interests of other subjects Enterprise product cost accounting system (trial) Enterprise accounting standard no. 39 - - fair value measurement The serial number topic The term 1 refers to the arrangement of the relevant assets and liabilities of the joint venture. -- the correct answer: B The industry that fails to apply the enterprise product cost accounting system (for trial) has (). The correct answer: D 3 under the same control enterprise merger or in a business combination not under the same control, merger or the purchasers audit for the business combination, legal services, assessment consulting intermediary fee and other related management fee, shall be given to occur in (). The correct answer: D The financial statements are the principles of enterprise accounting standards (). -- the correct answer: B The report of the financial statements shall be in conformity with each accounting period, and the accounting standards shall not be altered. () -- the right answer: wrong The long-term equity investment in the calculation of cost method shall be accounted for according to the original investment cost. Additional or refunded investment shall adjust the cost of long-term equity investment. The cash dividends or profits announced by the investment unit shall be recognized as investment returns in the current period. () -- correct answer: correct 7 when the long-term equity investment measured by employing the equity method, the initial investmen