企业会计准则应用指南---或有事项（Guidelines for the application of accounting standards for enterprises - - or）.docVIP

企业会计准则应用指南---或有事项（Guidelines for the application of accounting standards for enterprises - - or） Online to answer the accounting standards for enterprises application guide - contingencies A single choice (10 questions) The 1. reorganization does not include (D). A. sale or termination of the part of the business enterprise The organizational structure of enterprise of B. large adjustment C. closed place of business enterprises, or business activities will migrate from one country or region to other countries or regions D. due to operational difficulties, debt restructuring and debt. A B C D Is the right of the following 2. (B). A. contract, labor contract, lease contract is an executory contract B. an executory contract into loss contract, the obligation to meet the expected loss of contract liability conditions, shall confirm the expected liabilities C. executory contract becomes an onerous contract, regardless of whether the contract is the underlying asset, should confirm the estimated liabilities accordingly D. enterprise can be recognized as a liability for future operating losses A B C D 3.A, due to a lawsuit, according to the experts, may obtain 100 thousand yuan compensation from company B. In this case, A company should be recognised in the balance sheet assets (d million). A.15 B.20 C.10 D.0 A B C D 4. of the following or the concept of assets, understanding is correct (D). A. or have assets, refers to the underlying asset transactions or events in the future form, its existence must pass past uncertain matters to be confirmed by the occurrence or non occurrence B. or have assets, refers to the underlying assets of past transactions or events which are required by the past, the uncertain matters to be confirmed by the occurrence or non occurrence C. or have assets, refers to the underlying asset transactions or events in the future form, its existence must be through the uncertain future events to be confirmed by the occurrence or non occurrence D. or hav