中级财务会计试卷(二)（Intermediate financial accounting paper (two)）.docVIP

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中级财务会计试卷(二)（Intermediate financial accounting paper (two)）.doc

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中级财务会计试卷(二)（Intermediate financial accounting paper (two)）

中级财务会计试卷(二)（Intermediate financial accounting paper (two)） Documents from the network, I collected, finishing, and if there are omissions, errors, but also please correct me! Intermediate financial accounting paper (two) First, noun interpretation (4*5) 1. discounting bills receivable means that the enterprise transfers the outstanding notes to the bank, which is deducted by the maturity value of the bank After calculating the discount interest, the balance is paid to the financing behavior of the enterprise 2. equity investment difference refers to the use of equity method to calculate long-term equity investment, the cost of investment and enjoy the owner of the investment unit Balance of equity 3. cash flow statement refers to an accounting statement that reflects the cash inflow, cash outflow and net flow of an enterprise during a certain accounting period 4. inventory write down - ending inventory cost and net realizable value of the lower valuation method, ending inventory cost is higher than its variable Net balance It is an unrealized loss of value in inventory 5. accounting estimates - the judgment made by an enterprise on the basis of the most recently available information on the outcome of an uncertain transaction or transaction Two, individual choice questions (2*10) 1, the enterprise inventory of cash, for the reasons can not identify the long money should be credited to (B) A, management fees B, operating income C, other business income D, and other monetary funds 2, A company in April 15th issued a 90 day commercial bill of exchange The maturity date of the draft on a daily basis shall be (B) A, July 13th B, July 14th C, July 15th D, and July 20th 3, during the period of sustained price increase, the inventory valuation methods that can minimize the current profits of enterprises are (A) A, Hou Jinxian out, B, FIFO, C, weighted average method, D, and individual pricing 4, the following items, should be credited to the account for bad debts (C), A is