东财10秋学期《高级财务会计》在线作业二（More than 10 fall semester senior financial accounting online homework two）.docVIP

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东财10秋学期《高级财务会计》在线作业二（More than 10 fall semester senior financial accounting online homework two）.doc

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东财10秋学期《高级财务会计》在线作业二（More than 10 fall semester senior financial accounting online homework two）

东财10秋学期《高级财务会计》在线作业二（More than 10 fall semester senior financial accounting online homework two） More than 10 fall semester senior financial accounting online homework two Total score: 100 test time: - test scores: 100 Radio examination questions A multiple-choice question? Judgment questions Radio examination questions (10 questions, 40 points) Score: 40 1. the commencement date of the lease means. A. lease agreement date B. the lease parties make a commitment date on the major terms of the lease C. the date of lease agreement with the parties to the lease on the major terms of the lease, the earlier of the day D. the date of the lease agreement with the lease parties in respect of the major terms of the lease, later in the day The correct answer: C Full Score: 4 points: 4 In January 1st 2.2002, a company operated a rental office from Ding company. Rental contract provides: lease for 5 years, the first year free rent; second years and third years to pay 100 thousand yuan rent; fourth years and fifth years to pay 200 thousand yuan rent; total rent amounted to 600 thousand yuan. The rental costs to be recognised by the company during the first and second years of the lease are (. A. 0 yuan, 100 thousand yuan B. 0 yuan, 150 thousand yuan C. 120 thousand yuan, 100 thousand yuan D. 120 thousand yuan, 120 thousand yuan The correct answer: D Full Score: 4 points: 4 3. the bookkeeping standard currency of an enterprise in China is US dollars. The following statement is false. A. the Renminbi denominated and settled transactions are denominated in foreign currency transactions B. the companys dollar denominated and clearing transactions do not belong to foreign currency transactions C. the companys filing currency is US dollars D. the currency of the enterprise is RMB The correct answer: C Full Score: 4 points: 4 4. by way of financial lease the lessee rent a piece of equipment, the equipment can be used for 10 years, the 8 year lease, the lessee the lease expiration to 10