国际会计第四章练习.pptVIP

一、 Single Choice 1. In highly inflationary economies, firms would experience a monetary loss because of holding (Ｂ). A. Monetary liabilities B. Monetary assets C. Non- monetary assets D. All of the above 3. Which country expenses all RD outlays when they are incurred? (C ). A. U.K. B. Germany C. U.S. D. China 4. Which of the following treatments for intangible assets isn’t correct? ( A ) A. Many companies recognize internally generated brands as assets in American B. Intangible assets that have finite useful lives are to be amortized over their useful lives in SFAS 142 C. All RD outlays should be expensed when they are incurred in the US D. Research costs should be expensed immediately in IAS38 5. Which of the following description about the goodwill in American isn’t correct? (D ) A. Purchased goodwill meets the criteria for asset recognition while internally generated goodwill doesn’t B. Goodwill is the excess of the value of an ongoing business over the value of the individual identifiable net assets of the business C. Positive goodwill is the total price paid for an acquired business is higher than the fair value of its net identifiable assets D. Recognized goodwill with finite useful lives should be amortized 6. During a high-inflationary period, if Current Cost-Adjusted Model is used in translation, an entity would Gain from holding (C ) A. Monetary Assets B. Equipment borrowed from other entities C. Long-term debt borrow from banks D. Non- monetary Liabilities 二、 Multiple Choice 1. The reasons that recognized goodwill should be systematically amortized are (AB ) A. goodwill has a finite life and erodes over time. B. the purchased goodwill is of necessity replaced by internally generated goodwill. C. goodwill has an infinite life and even enhanced over time D. systematically amortized is inherently arbitrary. E. systematically amo