会计继续教育题目（Continuing education in accounting）.docVIP

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会计继续教育题目（Continuing education in accounting）.doc

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会计继续教育题目（Continuing education in accounting）

会计继续教育题目（Continuing education in accounting） MCQs]1. enterprise in the cost method, will cause long-term changes in equity investment in the book value of the following items (BC). A. is converted into capital by capital reserve B. is declared by the investment entity to distribute cash dividends before investing C. end of term provision for impairment of long-term equity investments D. was accepted by the investee unit at the time of asset donation E. net profit of the invested entity [radio question]1., a company to invest in B company, the shareholding ratio is 70%. By the end of 2006, the balance of the long-term equity investment account was 13 million yuan. At the end of 2007, the impairment allowance for the investment was 400 thousand yuan, and B company lost 20 million yuan in 2007. At the end of 2007, the book value of a companys long-term equity investment should be (b) 10000 yuan. A.0 B.1 260 C.40 D.40 [multiple-choice]1. enterprise disposal of long-term equity investment, the correct approach is (ACD). When a long-term equity investment is disposed of by the A., the impairment provision for the period of holding shall also be carried forward B. using the equity method of accounting for long-term equity investment, because investment units other than the net profits and losses of changes in equity and in equity investment, disposal of the original should be included in the owners equity of the part according to the corresponding proportion of operating income into C. using the equity method of accounting for long-term equity investment, because investment units other than the net profits and losses of changes in equity and in equity investment, disposal of the original should be included in the owners equity part proportionally transferred investment income D. in dealing with long-term equity investments, the difference between the book value and the actual purchase price shall be included in the investment income E. in dealing with long-term equity inve