2014春东财《通用管帐绳尺》在线功课三(谜底)(国外英语资料).doc

2014春东财《通用会计准则》在线作业三(答案) Dong caixin general accounting standard online job 3 The following statements about special borrowing are correct (). A: the amount of borrowed money that is borrowed is tied to the expenditure of the asset The special purpose of a special loan is to have a loan contract that indicates the purpose of the loan A special loan is a loan for a fixed asset The interest charges for special loans are all capitalized 4 points: 4 According to the accounting standards of our country, the following assets can be transferred back to () after the impairment loss. Fixed assets B. the inventory Construction work Intangible assets 4 points: 4 In the following expenditures for investment property in the following investment property, it is generally required to be the capital expenditure (). A. investment in real estate maintenance expenditures Investment property big repair expenditure The expenditure on the reconstruction and expansion of investment property D. investment real estate daily repair expenditure 4 points: 4 4. The repayment of debts in cash, the obligor shall terminate the recognition criteria to meet financial liabilities, debt restructuring, to stop the recognition and the book value of the debt restructuring and the difference between the actual cash payment into (). Management expenses Capital product C. Outside business income D. business expenses 4 points: 4 An intangible asset is a non-monetary asset that is owned or controlled by an enterprise without physical form. Intangible assets do not include (). A. the patent right B. non-proprietary technology Land use right D. goodwill 4 points: 4 The following items of government subsidy related to income are (). The long-term non-monetary assets allocated by the government to the enterprise The financial interest rate on the enterprise project loan The financial subsidy for the policy loss of the enterprise D. The financial appropriation for the purchase of patented technologies by enterpri