2012年10月自学考试高级财务会计（October 2012 self taught Examination senior financial accountant）.docVIP

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2012年10月自学考试高级财务会计（October 2012 self taught Examination senior financial accountant）.doc

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2012年10月自学考试高级财务会计（October 2012 self taught Examination senior financial accountant）

2012年10月自学考试高级财务会计（October 2012 self taught Examination senior financial accountant） Self-study examination of higher education in China in October 2012 Advanced financial accounting questions Course Code: 00159 Please use a pen to all candidates required to answer questions, write on the answer sheet coated. Multiple-choice questions Matters needing attention： 1. questions, candidates must be in their exam course name, name, ticket number, with black writing pen or pen to fill in the answer sheet set position. 2. every day for the answer, with a 2B pencil on the answer sheet corresponding to the answer to the question of black label. If you need to change, with a clean eraser, then coated with other right answers. Can not answer questions in volume. A single choice (the title of 20 items, each item of 1 points, a total of 20 points) In the four option of each item listed in only one is in line with the requirements of the subject, please select it and answer The corresponding code black paper . Wrong, multi coated or non coated with no points. 1. according to the provisions of the accounting standards for enterprises in our country, enterprises of overseas subsidiaries operating in foreign currency balance sheet at the following should be employed in the spot exchange rate of the transaction date is A. B. paid up capital of intangible assets C. D. the undistributed profits of long-term equity investment In December 5th 2.2010, a company at HK $7 per share purchase price of company B issued H shares 10000 shares as trading financial assets, the spot exchange rate of HK $1 =1 yuan, the money has been paid. In December 31, 2010, the purchase of company B H shares price of 8 yuan per share, the spot exchange rate of HK $1 =0.90 yuan. The companys functional currency is RMB, that does not consider the impact of the relevant taxes. Fair value accounting is a company in December 31, 2010 should be confirmed A.-1 000 yuan B.O yuan C.1 D.2 000 yuan 000 yuan 3.2011 years th