北京市第三届会计知识大赛52950(国外英语资料).doc

北京市第三届会计知识大赛52950(国外英语资料) The third accounting knowledge competition of Beijing First race examination questions A single choice (this type of 20 questions, each question has only one with the correct answer, please answer each question from the candidates choose one you think is the correct answer.) 1, the first revision of new Chinas first accounting law time is (). A, 1985 B, 1992 C, 1993 D, 1999 2, the distinction between income and profits, costs and losses, can improve the predictive value of accounting information, and thus improve accounting information A and correlation B, consistency C, comparability D, importance 3 any of the following businesses shall not cause any change in the book value of inventories. A has been confirmed but has not yet been issued B has issued merchandise, but has not yet confirmed the sale C, provision for inventory depreciation D has received invoices, invoices and payments but has not received the materials 4, the public company in November 5, 2007 from the stock market to buy Shen Yi companys outstanding shares 2 million shares as financial assets available for sale, payment of the price per share of 5 yuan, the other pay related costs 200 thousand yuan, in December 31, 2007, the fair value of this part of the stock of 10 million 800 thousand yuan, or profit from changes of fair value should be confirmed as the A company in December 31, 2007 (million). A, 0 B, earnings 80 C, earnings 60 D, loss 80 In 5, A in October 1, 2006, B bought 5% of the shares of the company 20 thousand shares of B company as a non-listed company, A company pays the price of 200 thousand yuan, the other to pay taxes 2000 yuan, A company for long-term holding, A company does not have significant impact on the B company. B announced in April 20, 2007 the cash dividend of $2006 for the year 1 million. Suppose that Bs 2006 annual net profit was $1 million 600 thousand, and that the profits achieved in each month were balanced. In April 20, 2007, A recognized