东财11秋《中级财务会计》在线作业二（More than 11 autumn intermediate financial accounting online homework two）.docVIP

东财11秋《中级财务会计》在线作业二（More than 11 autumn intermediate financial accounting online homework two） Easternmoney intermediate financial accounting online homework two Total score: 100 test time: - Multiple-choice questions, multiple-choice questions, judgment questions First, radio questions (10 questions, 40 points) V 1. the following items are not accounted for through the other monetary funds account. A. deposit B. L / C margin deposits C. bank draft D. deposit investment The correct answer: A full marks: 4 points Two A company in 20 * 1 years in January 1st, issued a face value of 500000 yuan, coupon interest rate of 8%, maturity of 5 years, maturity of a debt service bonds, the actual receipt of the issue price of 560000 yuan. The carrying value of the bond at maturity is ( ). A. 500000 B. 560000 C. 700000 D. 760000 The correct answer: C full marks: 4 points Three Enterprises through debt restructuring to obtain a number of A materials, fair value of 50000 yuan, the deductible input tax 8500 yuan; the balance of the restructuring claims of 80000 yuan, the amount of impairment has been prepared to 15000 yuan. The loss of the debt restructuring recognized by the enterprise is ( ). A. 6500 B. 15000 C. 21500 D. 30000 The correct answer: A full marks: 4 points 4., the enterprise will be an office building package to a construction company, the construction of the office after completion of the book cost refers to (). Actual construction costs of A. office buildings The project price paid by the B. enterprise to the contracting unit C. fair value of office buildings Net realizable value of D. office buildings The correct answer: B full marks: 4 points 5. sales of goods by means of collection of payment, the income point is (). When the goods are issued by the A. B. when the collection formalities are completed C. the buyer acknowledges the payment When the D. withdrew the money The correct answer: B full marks: 4 points 6. according to the accounting standards of enterpris