2012北语高级会计学第四次作业(国外英语资料).docVIP

2012北语高级会计学第四次作业(国外英语资料) Problem number: 1: choice question (please choose the only correct answer in the following choices) : 4.94 Content: The balance sheet of an array of items for the annual report is not required to be adjusted. A, it relates to the matter of monetary funds and expenditures B) the items involved in sales refunds C, issues relating to the distribution of profits D, matters relating to the change of debt Standard answer: a. Students answer: a. Score: 4.94 Title: problem: 4.94 Content: When the parent companys long-term equity investment in the subsidiary company is not consistent with the share in the equity of the subsidiary, the balance shall be accounted for. 1, wrong 2, the Standard answer: 2 Students answer: 2 Score: 4.94 Problem number: 3: non-topic: 4.94 Content: The provisions of the accounting standards on adjustment and non-adjustment items shall apply to any enterprise. 1, wrong 2, the Standard answer: 1. Students answer: 1. Score: 4.94 Title 4: problem: 4.94 Content: The subsidiary is not entitled to legal person. 1, wrong 2, the Standard answer: 1. Students answer: 1. Score: 4.94 # 5: problem: 6.17 Content: In a controlling merger under the same control, the merging party has two problems in the merger day. 1, wrong 2, the Standard answer: 2 Students answer: 2 Score: 6.17 Topic: problem: 4.94 Content: In the case of a wholly owned subsidiary, the subsidiarys current net income is the investment income of the parent company. 1, wrong 2, the Standard answer: 2 Students answer: 2 Score: 4.94 Problem number: 7: non-topic: 4.94 Content: Involving the profit and loss, through the annual income adjustment before course business accounting, adjustment after the completion of the will had annual income adjustment the balance of subjects into profit distribution - undistributed profit subjects. 1, wrong 2, the Standard answer: 2 Students answer: 2 Score: 4.94 Problem number: 8: non-topic: 4.94 Content: The term balance sheet refers to the acco