cpa负债答案(国外英语资料).doc

cpa负债答案(国外英语资料) Answer part ________________________________________ First, individual choice questions One [correct answer]: D [this question is aimed at worker salary knowledge spot is examined [answer number Two [correct answer]: D Answer [analysis]: 78750 / (1+3%) * 3%=2 (293.69 yuan). [the title is to check the knowledge points of VAT accounting.] [answer number Three [correct answer]: B [answer]: enterprises in order to encourage workers to voluntarily accept cuts and compensation given, belong to dismissal benefits, should be included in the management fees account. [this question is aimed at worker salary knowledge spot is examined [answer number Four [correct answer]: A [this question is aimed at worker salary knowledge spot is examined [answer number Five [correct answer]: A [2]: according to regulations, at the beginning of the month you have paid part of the value-added tax has been transferred to the taxes payable - VAT unpaid subjects of credit, and this should be carried forward for the amount of 65 - (50 - 5) - 15 = 5 (million); therefore, after carry forward tax payable - VAT unpaid account balance is 200 thousand yuan. [the title is to check the knowledge points of VAT accounting.] [answer number Six [correct answer]: B [answer]: not through the should pay taxes and fees account taxes are stamp duty, farmland occupation tax, deed tax, vehicle purchase tax. The amount of the tax payable in this period is 2 + 3 = 5 (10000 yuan). [the title is to assess the knowledge of the tax payable.] [answer number Seven [correct answer]: B Answer: the amount of equity premium to be recognized = 6000 * (1 + 10%) - 300 = 6300 (10000 yuan). [the title is to assess the knowledge of the payable bonds.] [answer number Eight [correct answer]: D [answer]: the initial value of the debt portion of the bond is 925 thousand and 400 yuan (100 x 0.7626 + 100 x 6% x 2.7128), so the value of the equity is: 100