专升本东财特殊会计准则期末在线作业（The special accounting standards for dongcai special accounting standards will be online）.doc

专升本东财特殊会计准则期末在线作业（The special accounting standards for dongcai special accounting standards will be online） Dongcaixin special accounting standards for online homework Total score: 100 test time: -- One, single choice (20 test questions, 40 points) Score: 40 1. If a certain commitment involves foreign exchange risk, the hedging activity associated with it (c). A. Can only be classified as fair value hedging B. It may be used as a net investment hedging period for overseas operations C. Can be used as a period of fair value or cash flow D. Can only be classified as cash flow hedging Full score: 2 points: 2 2. In the following items, the entry value of the financing lease into the fixed assets shall be (c). A. Unconfirmed financing costs Performance cost C. Initial direct costs D. Or rent Full score: 2 points: 2 3. The upstream activities of the oil and gas industry are not (d). A. Oil and gas development activities B. Oil and gas exploration activities C. Oil and gas exploration activities D. oil and gas refining activities Full score: 2 points: 2 4. Proportion reinsurance contracts can be divided into (c). A. Surplus reinsurance contract and excess indemnity reinsurance contract The contract of the reinsurance contract and the loss of the loss reinsurance C. Reinsurance contracts and surplus reinsurance contracts D. Indemnity insurance contract and excess reinsurance contract Score: 2 points: 5. An enterprise USES RMB as its bookkeeping base currency. On November 1, 20X7, the company borrows a one-year loan of $10 million from the bank with a 6% annual interest rate. The spot exchange rate of the same day is $1 = 7.4 RMB. The spot rate on November 30 is $1 = 7.5 yuan. The spot rate on December 31 is $1 = 7.8 yuan. Other business. The amount of the business to account for the companys 20X7 annual financial expenses is (a). 4.78 million yuan A. B. 4 million yuan C. 780000 yuan D. 4.68 million yuan A score of 2 points: 2 6. In the following elaboration on the merger of