福师《财务会计(下)》在线作业一(国外英语资料).docVIP

福师《财务会计(下)》在线作业一(国外英语资料) 14 spring, 13 autumn, 13 spring Fu division financial accounting (next) online homework one or two Total score: 100 test time: - Radio examination A multiple-choice question Judgment question Radio examination questions (20 questions, 40 points) 1. in the following accounting elements, the accounting elements that reflect the financial position are (). A. assets B. income C. fee D. profit Full marks: 2 2. when the initial recognition of the Switching Company bonds is made, the initial recognition amount of the liabilities component refers to (). A. bond issue price Par value of B. bonds C. bond future cash flow Present value of future cash flows of D. bonds Full marks: 2 3. the long-term equity investment shall be accounted for by equity method, and in the following matters of the investment entity, it will lead to the confirmation of the capital surplus by the investment enterprise. A. changes in owners equity resulting from net profit Changes in owners equity arising from net loss of B. C. changes in owners equity arising from the distribution of cash dividends D. other changes in the owners equity other than the above Full marks: 2 4. the impairment amount of the investment held to maturity refers to the book amortized cost of the investment. The difference between the net realizable value of A. B. expects the difference between recoverable amounts C. predicts the difference between the present value of future cash flows The difference between D. denominations Full marks: 2 5., enterprises will finance fixed assets into fixed assets as their own accounting, reflecting the (). A. reliability principle B. prudence principle C. comparability principle D. substance over form principle Full marks: 2 6. if the goods reported on the balance sheet date and the goods previously sold for the year are returned between the annual balance sheet date and the date of approval of the financial accounting report, it shall (?). A. returns the sales revenue