吉大《高级财务会计》在线作业二（Kyrgyzstan senior financial accounting online homework two）.docVIP

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吉大《高级财务会计》在线作业二（Kyrgyzstan senior financial accounting online homework two）.doc

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吉大《高级财务会计》在线作业二（Kyrgyzstan senior financial accounting online homework two）

吉大《高级财务会计》在线作业二（Kyrgyzstan senior financial accounting online homework two） Advanced financial accounting online homework two answer First, radio questions (15 questions, 60 points) V 1. the value of the non cash assets to be transferred by the creditor in accordance with (or) the non cash assets. A. book value of receivable claims B. fair value of the receivable creditors right C. the fair value of the non cash asset D. the agreed price of the receivable creditors right Full marks: 4 2.M enterprise accounts receivable N enterprise accounts 800 thousand yuan, N enterprises due to financial difficulties can not be repaid, after consultation, M enterprise agreed N enterprise with a equipment debt repayment. The equipment cost 1 million yuan, 300 thousand yuan has depreciated, the fair value of the equipment is 750 thousand yuan, M for enterprise receivables provision for bad debts 40 thousand yuan, accounted for M of the enterprise value of fixed assets (for) million. A. 70 B. 75 C. 76 D. 80 Full marks: 4 3. when the parent companys combined cost is less than the fair value share of the identifiable net assets of the subsidiary company obtained, the accounting treatment is correct (). The A. balance is credited to the capital reserve The B. balance is credited to non operating income C. doesnt have to deal with any accounting The D. balance is used as goodwill Full marks: 4 4. a company and B company is a subsidiary of A Corporation, a company in January 1, 2007, 8 million 100 thousand yuan bank deposits have the rights and interests of company B owner of the 80%, the book value of equity on the same day B company owner is 10 million yuan and the fair value of the identifiable net assets of 11 million yuan. In January 1, 2007, a company should recognize the capital reserve as () 10000 yuan. A. 10 (debit) B. 10 (credit) C. 70 (debit) D. 70 (credit) Full marks: 4 5. of the following statements concerning the costs of dealing with the liquidation of an enterprise, it is