2012年初级会计职称同学用 ---第四章《收入》课后练习及答案（In 2012, the junior accountant was entitled to use the fourth chapter, income, after class exercises and answers）.docVIP

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2012年初级会计职称同学用 ---第四章《收入》课后练习及答案（In 2012, the junior accountant was entitled to use the fourth chapter, income, after class exercises and answers）.doc

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2012年初级会计职称同学用 ---第四章《收入》课后练习及答案（In 2012, the junior accountant was entitled to use the fourth chapter, income, after class exercises and answers）

2012年初级会计职称同学用 ---第四章《收入》课后练习及答案（In 2012, the junior accountant was entitled to use the fourth chapter, income, after class exercises and answers） 2011.10.26 reading (2) a 2011 primary accounting post | back log list... Like reprint (31) share (4) review, copy more address Fourth chapter income [example 1.] the following elements, which are consistent with the definition of income accounting elements, can be recognized as income. A. the price charged for the sale of intangible assets and the price charged by B. for the sale of fixed assets C. sales material received price D. recognised government subsidy gains [answer] C Sales materials belong to daily activities and conform to the definition of income accounting elements. [example 2 / judgment] has completed sales procedures, but the buyer has not yet extracted the product that month, the seller should still be used as the enterprise inventory merchandise accounting. () (2009) [answer] x The enterprise has shifted the major risks and rewards of commodity ownership to the buyer, who retains only the secondary risks and rewards of commodity ownership, which no longer belong to the assets of the enterprise. [example 3.] the enterprise should pay for the goods that have been issued but not in accordance with the conditions for the recognition of the income. The subjects for which the cost should be debited are (). (2007) A. goods issued by B. in transit C. inventory merchandise D. main business cost [answer] B [analysis] should debit the goods subject, credited stock merchandise subjects. [example 4] after the sale of goods to confirm the income of enterprises, the actual cash discounts for customers should be. (2010) A. confirm current financial expenses B. offset the current main business income C. confirm current management fees D. confirm the current main business costs [answer] A For the actual cash discount of the customer, the current financial expenses shall be confirmed. [example 5, $2] a business enterprise s