2014年山东会计继续教育课件《小企业会计准则培训》练习题答案（In 2014, Shandong accountant continued to teach courseware, small business accounting standards training exercises, answers）.docVIP

2014年山东会计继续教育课件《小企业会计准则培训》练习题答案（In 2014, Shandong accountant continued to teach courseware, small business accounting standards training exercises, answers） 1. the following are financial institutions or other small enterprises with financial nature. A small financial institution with a financial nature; an unlisted small financial institution 2. small enterprises that have implemented the accounting standards for enterprises have changed from January 1, 2013 to the implementation of the accounting standards for small enterprises. (wrong) 3. the following options to meet the requirements of the simplified accounting requirements, one of the highlights of the small business accounting standards, are. The income tax is payable in accordance with the tax payable law 4. the following options do not belong to monetary funds. Stock 5. the assets of a small enterprise shall be measured in accordance with the cost, excluding the provision for impairment of assets. (to) 6. in the interest payable date, the interest income should be calculated according to the real interest rate of the bond investment, and the interest receivable and the return on investment should be recognized. (wrong) 7. small business outsourcing inventory costs (). Purchase price, related taxes, transportation fees, handling charges 8. inventories shall be included in (. Non operating expenses 1., a one-time disposal of a long-term equity investment, the cost of long-term equity investment book balance. (to) 2. the loss of long-term equity investments shall be recognised at (). Actually occurred 3., real estate development enterprise borrowing costs should be charged. (wrong) 4. small business leased fixed assets depreciation provision should be included in the (). Other operating costs 1. production biological assets to achieve the purpose of production and management is (). To distinguish the maturity and immaturity of the productive biological assets, to judge whether the relevant costs are stopped at