历年考题解析(第二章节)（Analysis of examination questions (second chapters)）.docVIP

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历年考题解析(第二章节)（Analysis of examination questions (second chapters)）.doc

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历年考题解析(第二章节)（Analysis of examination questions (second chapters)）

历年考题解析(第二章节)（Analysis of examination questions (second chapters)） The questions over the years analysis (section second) A single choice 1. (2011 January 1, 2010), a company by installment purchase large equipment a day, put into use. The contract price is 27 million yuan, divided into 3 equal annual payments; present value of the staging of the payment of the purchase price of 24 million 300 thousand yuan. If do not consider other factors, a company of the equipment recorded value of () million. A.810 B.2430 C.900 D.2700 Answer [B] [analysis] the recorded value of fixed assets appraisal. Such as the use of installment payment for the purchase of assets, and in accordance with the contract payment period is relatively long, more than the normal credit conditions, in this case, the purchase contract has substantial financing lease property, cost of purchased assets cannot be determined by the payment amount and the present value of each period, and should be based on the amount of payment and ok. 2. (2011) of the following should be included in the balance sheet other payables project is (). A. rent package rent payable B. with financial lease rent C. transfer due unable to pay bills The social insurance premiums payable by the enterprise burden D. Answer [A] [analysis] the assessment of other payables. The B option included in long-term payables, C options included in accounts payable or short-term loans, option D included in the salary payable in. 3. (2010) of a beverage production enterprises VAT general taxpayer, end will be the production of a batch of drinks as benefits paid to employees. The beverage market is priced at 120 thousand yuan (excluding tax), applicable VAT rate is 17%, the actual cost of 100 thousand yuan. Assume without considering other factors, the enterprises should confirm the salary payable to employees (million). A.10 B.11.7 C.12 D.14.04 Answer [D] [analysis] the assessment of self-produced products accounting for the welfare of workers. Th