非货币性资产交换章节考情分析与考点提炼.pdfVIP

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Chapter7Non-monetaryAsset

E

考情分析

Thischapterhasappearedintheformofobjectivequestionsinthepastthreeyears,andthescoreisaround2points.Theknowledge

pointsinthischaptercanbetestedonbothobjectiveandsubjectivequestions.Thischapterisarelativelyimportantchapter.The

questiontypes,scores,anddistributionoftestpointsinthischapter’sexamsinthepastthreeyearsareshowninthefollowingtable:

2011

Questiontype20122010考点

年

(1)Theimpactofnon-monetaryassetsandnon-monetaryassetesonprofitsandlosses;

2Question1Question1Question

211

(2)Calculationofthebookvalueoftransferredassetswhenthefairvaluecannotbemeasuredreliably

单选题

分分分

(3)Calculationoftherecordingcostofassetsedin

non-monetaryassetes

1Question2

多选题——Non-monetaryasseteunderbookvaluemodel

分

1QuestionDistinguishweencorrectandincorrectaccountingtreatmentofnon-monetaryassetemeasuredatfairv