2011东财《中级会计实务》在线作业三（More than 2011 intermediate accounting practice online homework three）.doc

2011东财《中级会计实务》在线作业三（More than 2011 intermediate accounting practice online homework three） Easternmoney intermediate accounting practice online homework two A RadioButtonList In the 1. installment sales method, if the price of the contract or agreement received or receivable is not fair, the difference between the received or price stipulated in the contract or agreement and its fair value, it shall (). A. offset current financial expenses B. included changes in fair value C. as unrealized financing income D. included in operating income Answer: C The 2. short-term borrowing shall be included in the (). A. management costs B. the cost of sales C. financial expenses D. manufacturing costs Answer: C 3. sales of goods by means of collection of payment, the income point is (). A. sends goods B. procedures for collection The buyer acknowledges that the payment is C. D. recoveries Answer: B The main users of financial accounting information is (4.). A. investors and creditors B. enterprise management C. government The public D. Answer: A 5. enterprises to obtain financial assets held in the trading period of cash dividend income (should). A. included in investment income B. offset the cost of investment C. included in capital reserve D. reduction of financial cost Answer: A 6. enterprises to provide services transactions if the results can be estimated reliably, confirmation of labor income should be (). A. at the beginning of the provision of services B. using the percentage of completion method C. at the time of completion of the services D. received the labor price Answer: B 7. enterprises in the close of the accounting period, should be the expenditure items of the profit and loss (to). A. profits this year account debit B. profits this year credit account C. profit distribution debit account D. profit distribution credit account Answer: A 8. according to the requirements of the accounting standards for enterprises, stock in the balance sheet shows the value should be