《会计》第五章练习题(答案)（The accounting the fifth chapter exercises (answer)）.docVIP

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《会计》第五章练习题(答案)（The accounting the fifth chapter exercises (answer)）.doc

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《会计》第五章练习题(答案)（The accounting the fifth chapter exercises (answer)）

《会计》第五章练习题(答案)（The accounting the fifth chapter exercises (answer)） Reference answer A single choice One Answer [C] The fixed asset for its intended use before the reasonable necessary expenditure should be capitalized, debit in the construction of subjects. Two Answer [D] [] analytical products produced enterprises for non taxable items shall be regarded as sales, calculation of VAT, but no revenue, but according to the costing inventory of goods. Three Answer [A] The price of the project in accordance with the provisions of prepaid by the prepayment accounting, debit prepayment credit bank, according to the schedule of the project price settlement, the debit construction project, credit receivables and other subjects. Four Answer [C] The construction should be included in the cost of the amount of =300+500 * (17%+10%) =435 (million). Five Answer [A] The cost of fixed assets of investors, shall be stipulated in the investment contract or agreement to determine the value of the contract or agreement, but the agreement is not at fair value, fair value should be in accordance with the. Six Answer [D] The acceptance of fixed assets investments, according to the investment contract or agreement between the value of a recorded value (but the contract or agreement is not at fair value except), so this topic in the fair value and the agreement value gap, should be judged as agreement is not at fair value, so it should be measured by fair value. For the cost of the equipment is: 450 000+4 000+ 10 000+24 000 x 10%=466 (400 yuan). Seven Answer [D] Eight Answer [A] The purchase of the equipment being installed through the construction project accounts; operating the leased equipment belonging to the fixed assets of the enterprise; financing leasing does not need to install the equipment as its own fixed assets management, because they do not need to install, so in fixed assets accounting; purchase does not need to install the equipment in fixed assets accounting. Nine Answer [