会计准则第29号──资产负债表日后事项（Accounting Standards No. twenty-ninth - events after the balance sheet date）.docVIP

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会计准则第29号──资产负债表日后事项（Accounting Standards No. twenty-ninth - events after the balance sheet date）.doc

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会计准则第29号──资产负债表日后事项（Accounting Standards No. twenty-ninth - events after the balance sheet date）

会计准则第29号──资产负债表日后事项（Accounting Standards No. twenty-ninth - events after the balance sheet date） Answer: Online Accounting Standards No. twenty-ninth events after the balance sheet date First, individual choice questions (10 questions) 1. of the directors at the balance sheet date after the proposed profit distribution plan, dividend distribution to belong to (B). A. adjustments B. non adjustment items C. or assets D. or contingent liabilities A B C D 2. a listed company in its annual balance sheet date to the financial accounting report the date of approval before the occurrence of the following items, which belongs to the adjustment is (B). A. returns $3 million due to tax breaks before the reporting year B. revised the progress of the project during the reporting year and increased its main business income by 3 million yuan C. was fined 3 million yuan for reporting annual smuggling D. returns 3 million yuan of liabilities in the year reported in inventory A B C D 3. a company on February 2008 10 to the B company to sell a batch of goods, and confirm revenue realization, in March 20, 2008, B company because of product quality reasons will return the above goods. A companys 2007 financial statements approved by the date of April 25, 2008. (c) the correct handling of this return business is a company. A. offset 2008, February related income, costs and taxes and other related projects B. as non adjusting events of 2007 events after the balance sheet date in the C. offset 2008, March related income, costs and taxes and other related projects D. as adjustments to the balance sheet date after 2007 in matter A B C D 4. on the date of the balance sheet to the financial report the following approval between reported on the 2nd, which belongs to the balance sheet date after adjustment is (D). A. public offering B. reported a return of goods sold before the year of the year C. the foreign exchange rate has changed considerably, and the D. board of directors has proposed a ca