2012会计继续教育考试试题及答案（2012 accounting continuing education examination questions and answers）.docVIP

2012会计继续教育考试试题及答案（2012 accounting continuing education examination questions and answers） 2012 accounting continuing education examination questions and answers I. judge the Title Note: 2 points per subject, a total of 25 questions, the right tick, wrong, do not tick 1 cash flows reflected in the cash flow statement of small businesses, including cash equivalents. Yes 2 assets refers to small businesses in the past transactions or matters formed by small businesses owned or controlled, expected to bring economic benefits to small businesses. Yes 3 foreign currency monetary items are converted at the spot exchange rate at the balance sheet date, and the exchange proceeds generated from them are offset by the financial expenses. Yes 4 financial institutions or other small enterprises with financial nature shall carry out the accounting standards for enterprises. Yes 5 loss of inventory, disposal of income, recoverable liability, compensation and insurance indemnity, net amount after deduction of relevant taxes and fees shall be credited to non operating expenses or non operating income 6, small business standards should refer to the Ministry of national standards. Yes 7 fixed assets invested by investors shall be determined at the fair value of the assets. Wrong 8 small businesses receive capital invested by foreign investors and can be converted at an agreed exchange rate or at an approximate exchange rate of the spot rate. Wrong 9, the small business accounting standards for long-term bonds investment overflow discount by the straight-line method amortization, when the interest rate and the enterprise income tax law will appear tax adjustment matters. Amortization of premiums leads to a decrease in the actual interest income, but does not reduce the actual income tax paid. Yes 10., in accordance with the small and medium enterprises designated standards provisions of the micro enterprises, the implementation of the small business accounting standards.. Yes 11., capi