2011年小企业会计制度解析(徐州版)（Analysis of 2011, the accounting system of small enterprises (Xuzhou version)）.docVIP

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2011年小企业会计制度解析(徐州版)（Analysis of 2011, the accounting system of small enterprises (Xuzhou version)）.doc

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2011年小企业会计制度解析(徐州版)（Analysis of 2011, the accounting system of small enterprises (Xuzhou version)）

2011年小企业会计制度解析(徐州版)（Analysis of 2011, the accounting system of small enterprises (Xuzhou version)） Small enterprise accounting system analysis classroom practice Judgment questions: 1, if a small enterprise is unable to pay the payable accounts or the payable by other units, it should be transferred to the capital reserve, debit the subject, credited to the capital reserve subjects. [title number: Qhx002719] A, yeah B, wrong Your answer: A, the correct answer: A 2, for long-term receivables, small enterprises should be based on the principle of time value of money, calculate the present value of long-term receivables for accounting treatment. [title number: Qhx002723] A, yeah B, wrong Your answer: B, the correct answer: B 3, small business accounting system stipulates short-term investment end valuation, using the total cost and the total market value of the lower law measurement. [title number: Qhx002710] A, yeah B, wrong Your answer: A, the correct answer: A 4, small enterprise accounting system stipulates that small enterprises should follow the principle of reasonable division of income expenditure and capital expenditure when accounting. [title number: Qhx002722] A, yeah B, wrong Your answer: A, the correct answer: A 5, in the small business accounting system, the capital invested by investors can be changed at will. [title number: Qhx002725] A, yeah B, wrong Your answer: B, the correct answer: B Radio examination: 1, small business accounting system called not to raise funds outside refers to (). [title number: Qhx002668] A, do not borrow money from banks B, not borrowing from other units C, non public offering of stocks or bonds D, no investment Your answer: C, the correct answer: C 2. The following conditions do not belong to the starting point of the capitalization of the borrowing cost. [title number: Qhx002681] A, approved by board of directors or manager (factory director) B, borrowing costs have occurred C, purchase and construction activities have alre