微笑服务（Smile service）.docVIP

微笑服务（Smile service） One For the following accounting policies, the current accounting standards for enterprises in China are not allowed to adopt (A). A. The calculation of bad debts is carried out by direct selling method B. At the end of the transaction, the financial assets shall be measured at fair value C. The long-term equity investment that has a significant impact on the invested entity shall be accounted for by equity method D. Qualified investment real estate is measured by fair value model Full marks: 2 Two At the end of the year, the undistributed profits item in the balance sheet was filled out on the basis of (A). A. The balance of the profit distribution account at the end of the year B. Year-end balance of payable profit account C. Debit balance of current profit account D. Balance of surplus reserve account at the end of the year Full marks: 2 Three When an investment is made by a limited liability company, the amount of contribution paid by the new investor shall be greater than the share of the registered capital calculated in accordance with the agreed proportion, and the difference shall be credited to (C). A. Paid in capital B. Non operating income C. Capital surplus D. Surplus reserve Full marks: 2 Four Using an enterprise allowance method of accounting for bad debts, bad debts in the balance of accounts receivable accrued 5%. At the beginning of 2000, the balance of the provision for doubtful accounts was 20 thousand yuan, and the balance of accounts receivable at the end of the year was 1 million yuan; 30 thousand yuan of bad debts occurred in 2001, and 10 thousand yuan of bad debts had been written off in the previous year. If the balance of accounts receivable at the end of 2001 is 800 thousand yuan, the provision for bad debts for the year shall be (C) A. 40 thousand yuan B. 20 thousand yuan C.1 million D.0 C. 10 thousand yuan D. 0 Full marks: 2 Five An enterprise subscription as financial assets available for sale 1000 shares of common s