2013年小企业会计准则答案（Small business accounting guidelines for 2013）.docVIP

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2013年小企业会计准则答案（Small business accounting guidelines for 2013）.doc

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2013年小企业会计准则答案（Small business accounting guidelines for 2013）

2013年小企业会计准则答案（Small business accounting guidelines for 2013） 1, the enterprise can implement small business accounting standards (a) your answer: a answer: a A in the territory of Peoples Republic of China, established in accordance with the law of industrial enterprises, employing 30 people, the annual revenues of 5 million, B shares or bonds in the open market transactions of small enterprises C, financial institutions or other financial nature of the small enterprise D, enterprise groups parent company and subsidiaries 2, the small business income tax expense (accounting). Your answer: a answer: a A, can be used to deal with the tax law, B can use the tax effect accounting method C, only using the balance sheet liability method, D can use the balance sheet debt method 3, small businesses received by foreign investors, investment capital, can be used to approximate the exchange rate and the spot exchange rate of the contract rate. Your answer: answer: * * Judge: | * * 4, the enterprise at the beginning of the month raw material current account balance of 24000 yuan, the monthly income plan cost of raw materials is 176000 yuan, this month issued a plan of raw material cost is 150000 yuan, material cost difference at the beginning of the month a credit balance of 300 yuan, income this month costly 4300 this month issued the material should be borne by the material cost difference (for) your answer: B answer: B A, 3000 B, 3000 C, 3450 D, 3450 5, the profits of small enterprises from two aspects: one is from the daily business activities, two are from non daily business activities, namely the various sources of income, other than the daily business activities and other income and gains. Your answer: tick the correct answer: B. Judge: | * * 6, because of changes in the scale of operation or the nature of the enterprise does not meet the standards lead to small enterprises become large and medium-sized enterprises and financial enterprises shall, from () to implementat