2014山东会计从业资格继续教育 网上培训考试题目答案---会计准则（2014 shandong accounting profession qualification continues education online training examination title - accounting standard）.doc

2014山东会计从业资格继续教育 网上培训考试题目答案---会计准则（2014 shandong accounting profession qualification continues education online training examination title - accounting standard） The answer to the question of education test in 2014 is the accounting standard Enterprise accounting standards no. 2 - long-term equity investment Enterprise accounting standard no. 9 - employee compensation Corporate accounting standard 30 - financial statements Accounting standards for enterprises no. 33 - consolidated financial statements Enterprise accounting standard no. 40 - joint venture arrangement Accounting standards for enterprises no. 41 - disclosure of interests in other subjects Enterprise product cost accounting system (trial) Enterprise accounting standard no. 39 - - fair value measurement The serial number topic 1 () means that the joint venture shall enjoy the relevant assets of the arrangement and shall undertake the joint venture arrangement for the relevant liabilities of the arrangement. -- correct answer: B 2. The enterprise product cost accounting system (trial) is not applicable to the industry. -- the correct answer: D 3 under the same control enterprise merger or in a business combination not under the same control, merger or the purchasers audit for the business combination, legal services, assessment consulting intermediary fee and other related management fee, shall be given to occur in (). -- the correct answer: D Financial statements are listed as the guidelines for enterprise accounting standards (). -- correct answer: B The report of the financial statements shall be in conformity with each accounting period, and the accounting standards shall not be altered. The right answer is wrong The long-term equity investment calculated by cost method shall be calculated according to the initial investment cost. Additional or withdrawal of investment shall adjust the cost of long-term equity investment. The cash dividends or profits announced by the investment unit shall be recogniz