审计专业相关知识精讲班第40讲作业卷(Audit professional knowledge, fortieth lectures, homework volumes).doc
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审计专业相关知识精讲班第40讲作业卷(Audit professional knowledge, fortieth lectures, homework volumes)
审计专业相关知识精讲班第40讲作业卷(Audit professional knowledge, fortieth lectures, homework volumes)
I. radio questions:
1, for the consolidated financial statements of the scope of consolidation, the narrative is not correct.
The scope of consolidation of the consolidated financial statements of A. shall be determined on the basis of control
B. should consider potential voting rights when deciding whether or not to control the invested entity
C. small subsidiaries should be incorporated into the consolidated financial statements.
D. operating subsidiaries of a special nature are not included in the consolidated scope of consolidated financial statements.
A B C D
Your answer: standard answer: D
The score: 7.69 points, you answer the wrong situation, so you scored 0 points
Analysis: the parent company shall incorporate all its subsidiaries, whether small subsidiaries or subsidiaries of special business operations, into the consolidated scope of consolidated financial statements.
--------------------------------------------------------------------------------
2, the enterprise uses the allowance for uncollectible accounts, the ratio of provision for bad debts of accounts receivable balance of 3%. At the end of last year, the companys internal accounts receivable balance of its subsidiary was 40 million yuan, and the balance of its accounts receivable for its subsidiaries was 60 million yuan at the end of this year. The preparation of the consolidated financial statements for the year the company should offset the undistributed profit for the amount (AP) million.
A.180
B.60
C.50
D.120
A B C D
Your answer: standard answer: D
The score: 7.69 points, you answer the wrong situation, so you scored 0 points
Analysis: the balance of internal accounts receivable was 40 million yuan at the beginning of this year. The balance of bad debt provision for internal accounts receivable at the beginning of the year was 1 million 200 thousand yuan (4000 * 3%), and the offset entries should be set off
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