烟台地区2010新企业会计准则试题参考 (83分)（Yantai 2010 new accounting standards for enterprises reference questions (83 points)）.docVIP

烟台地区2010新企业会计准则试题参考 (83分)（Yantai 2010 new accounting standards for enterprises reference questions (83 points)） Yantai area 2010 new accounting standards reference questions (83 points).Txt love feeling empty empty, his wandering in the street; empty empty money, single paying in the work; it empty empty industry, want to go mad; empty empty bowl basin, the life force is not easy. In a word, All is void! Guidelines for the application of new business accounting standards -------------------------------------------------------------------------------- First, individual choice questions (10 questions) In July 2nd 1.2008, B purchased a batch of raw materials from A company, including a tax price of $5 million, which was not paid until January 2, 2009. The two sides agreed that B would repay the debt with a patented technology. The book balance of the patent technology is 4 million 50 thousand yuan, and B company has made an impairment provision of 300 thousand yuan for the patent, and the fair value is 4 million 200 thousand yuan. A has prepared 450 thousand yuan for the debt. No consideration of other costs. The loss of debt restructuring of A company is (B) 10000 yuan. A.420 B.35 C.80 D.45 In April 20, 2008, 2.A purchased 500 thousand shares of a listed company at a price of 9 yuan per share. It was divided into trading financial assets, and the purchase of the shares paid 100 thousand yuan in handling fees. In June 22nd, the listed company received a cash dividend of 0.5 yuan per share. The market value of the stock was 11 yuan per share in December 31st. In December 31, 2008, the book value of the transaction financial assets was (A) 10000 yuan. A. 550 B. 575 C. 585 D. 610 3. of the following options, which are not government subsidies, are (D). A. financial appropriation B. tax return C. financial discount D. value-added tax export rebate In January 2nd 4.2009, a company with monetary fund made b 30% stake in the company, the initial investment cost of 20 million