沈阳会计从业继续教育试题答案（Shenyang accountant continuing education examination questions answer）.docVIP

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沈阳会计从业继续教育试题答案（Shenyang accountant continuing education examination questions answer）.doc

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沈阳会计从业继续教育试题答案（Shenyang accountant continuing education examination questions answer）

沈阳会计从业继续教育试题答案（Shenyang accountant continuing education examination questions answer） After class practice: Accounting Standards: 100 points pass: 60 points, your score is: 5 points [exit] Radio questions (20 questions, 5 points per game, totaling 100 points) 1. the amount of amortization of intangible assets shall generally be recognised as current profits and losses A and selling expenses B and financial expenses C, impairment loss of assets D and management fees Correct 2. in the confirmation and measurement of contingencies, the probability interval for likely occurrence or event is () A greater than 50% but less than or equal to 95% B greater than 75% but less than or equal to 95% C greater than 45% but less than or equal to 80% D greater than 50% but less than or equal to 75% The correct answer is A 3., on the accounting, the assets which are rented by financial lease are regarded as the assets of the enterprise, which reflects the accounting A, importance principle B and comparability principle C, substance over form principle D, timeliness principle The correct answer is C In April 2nd 4.2007, a number of enterprises to sell products a company B, payment and taxes totaling 2 million yuan, cash discount terms: 2/10, 1/20, N/30, a April 9, 2007 enterprises received the money amount As () A, 2 million yuan B, 1 million 980 thousand yuan C, 1 million 960 thousand yuan D, 1 million 600 thousand yuan The correct answer is C 5. management expenses, sales expenses and financial expenses are () A, production costs B, direct costs C and overhead costs D and period expenses The correct answer is D 6. according to the current accounting standards, the value measurement of investment real estate () A can only adopt cost mode B can only adopt the fair value model C can adopt cost model or fair value model D. Adopt the lower model of historical cost and fair value The correct answer is C 7. according to the company law, the percentage of the companys statutory reserve fund