2014春东财14春学期《通用会计准则》期末考核作业(答案)（More than 2014 spring 14 spring semester GAAP final assessment work (the answer)）.docVIP

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2014春东财14春学期《通用会计准则》期末考核作业(答案)（More than 2014 spring 14 spring semester GAAP final assessment work (the answer)）.doc

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2014春东财14春学期《通用会计准则》期末考核作业(答案)（More than 2014 spring 14 spring semester GAAP final assessment work (the answer)）

2014春东财14春学期《通用会计准则》期末考核作业(答案)（More than 2014 spring 14 spring semester GAAP final assessment work (the answer)） More than 14 spring semester GAAP final assessment work 1. of the following statements about the specific borrowings, the correct is (). A. interest rates on special borrowing are capitalized B. specializes in borrowing money for the purchase of fixed assets The calculation of the amount of capital borrowed from a C. loan is linked to asset spending D. specialized loans usually have specific purposes and have a loan contract indicating that purpose The correct answer: D Full Score: 1 points: 1 In January 10th, 2.2006, a company sold a batch of goods to B company, the purchase price of 42 million 550 thousand yuan (including VAT). The contract, company B should be paid before the payment in April 10, 2006. Owing to the difficulty of cash flow, the B company can not pay the goods due. After consultation, the company repaid all its debts with a batch of products and a single equipment. Company B for debt service cost is 12 million yuan, the market price and the tax price is 15 million yuan, no provision for inventories, the equipment for repaying the original price of 50 million yuan, has depreciated 20 million yuan, the market price is 25 million yuan; the provision for impairment of 5 million yuan. The VAT rate applicable to a company and B company is 17%. Assume that other related taxes are not considered except for VAT A. -500 B. 225 C. 0 D. 351 The correct answer: C Full Score: 1 points: 1 At the end of 3., the enterprise shall transfer the balance of assets impairment into () subjects A. non operating expenses B. management fees C. profit distribution - undistributed profit D. profit for the year The correct answer: D Full Score: 1 points: 1 4. in the following cases, the long-term equity investment should be accounted for by equity method. A. has control or no major impact B. has joint control or significant influence C. has control or joint control D