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2016NationalAccountingProfessionalandTechnicalIntermediateQualification

ExaminationIntermediateAccountingPractice

1.Single-choicequestions(thereare10questionsinthiscategory,eachquestionisworth1.5points,atotalof15

points.Amongthealternativeanswerstoeachquestion,thereisonlyonecorrectanswerthatmeetsthemeaningofthe

question.Nopointswillbeawardedforwrongchoicesornochoices.)

1.(Thisquestionhasbeenadaptedaccordingtothenewpolicy)CompanyAisageneraltaxpayerofvalue-addedtax.Itpurchasedasetof

productionequipmentthatneedstobeinstalled.ThepricestatedonthespecialVATinvoiceis3millionyuan,thevalue-addedtaxamountis

390,000yuan,thematerialsconsumedbytheself-installationare200,000yuan,andtheinstallationlaborcostis50,000yuan.Regardlessof

otherfactors,therecordedvalueoftheproductionequipmenttransferredtofixedassetsafteritisinstalledandreadyforintendeduseis()

millionyuan.

A.320

B.325

C.351

D.376

【Answer】B

[Analysis]Thisquestionassessestheinitialmeasurementoffixedassets.Therecordedvalueofthefixedassetis

＝300＋20＋5＝325(tenthousandyuan).Thevalue-addedtaxcanbedeductedandisnotincludedinthecostoffixed

assets.

2.OnJanuary1,2015,CompanyAacquired20%ofthevotingsharesofCompanyBwithabankdepositofRMB25

million,whichhadasignificantimpactonCompanyBandwasaccountedforusingtheequitymethod;thebookvalueof

CompanyB’sidentifiablenetassetsonthatdaywasRMB120million,andthefairvalueofeachidentifiableassetandliability

wasthesam