中级财务会计在线作业（Intermediate financial accounting online homework）.docVIP

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中级财务会计在线作业（Intermediate financial accounting online homework）.doc

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中级财务会计在线作业（Intermediate financial accounting online homework）

中级财务会计在线作业（Intermediate financial accounting online homework） First, radio questions (10 questions, 40 points) V 1. according to the requirements of the enterprise accounting standards, the value listed on the balance sheet shall be (D). A. book cost B. fair value C. net realizable value D. costs and net realisable value is lower Full marks: 4 2. the amount paid by the enterprise in handling the inventory shall not be included in the cost of the consigned processing inventory (C). A. processing fee paid B. round-trip freight charges C. pays VAT Excise tax paid by the D. Full marks: 4 3. in the following accounting elements, the accounting element that reflects the financial position is (A). A. assets B. income C. fee D. profit Full marks: 4 4. a companys inventories are planned cost accounting. The company purchases a batch of raw materials, the actual purchase price of 10000 yuan, VAT indicated on the VAT invoice for 1700 yuan, 200 yuan difference cost overruns. The amount of inventory to be recorded in the raw material shall be (D). A. 11700 B. 10200 C. 10000 D. 9800 Full marks: 4 5. the enterprise shall, at the end of the period, make provision for inventory depreciation in the balance of the net realizable value of the inventories below the cost (B). A. management fees B. impairment losses C. fair gain or loss in value D. non operating expenses Full marks: 4 6. the inventory shortage occurring in the process of enterprise purchase shall be included in the inventory purchasing cost (A). A. reasonable loss during transit B. inventory shortage caused by suppliers responsibility The shortage of stocks resulting from the responsibility of the C. transport unit A shortage of stocks caused by D., accidents, etc Full marks: 4 7. the primary user of financial accounting information is (A). A. investors and creditors B. enterprise management C. government departments D. public Full marks: 4 8. the cost of packaged goods sold separately but not separately, shall be include