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ID:8554892
大小:29.00 KB
页数:8页
时间:2018-04-01
《企业会计准则应用指南---或有事项(guidelines for the application of accounting standards for enterprises - - or)》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、企业会计准则应用指南---或有事项(Guidelinesfortheapplicationofaccountingstandardsforenterprises--or)Onlineaccountingguidelinesforbusinessaccountingapplications--ormattersFirst,individualchoicequestions(10questions)1.restructuringmattersarenotincluded(D).A.sellsorterminatespartofthebusinessofanent
2、erpriseB.makesgreatadjustmentstotheorganizationalstructureofanenterpriseC.closessomeofthebusinesspremisesofabusiness,ormovesitsbusinessactivitiesfromonecountryorregiontoanotherD.debtrestructuringwiththecreditorsduetooperationaldifficultiesABCD2.thefollowingstatementiscorrect(B).A.c
3、ontractofsale,servicecontractandleasecontractareallcontractstobeexecutedB.whenthecontractforexecutionbecomesadeficitcontract,theobligationsarisingfromthelosscontractshallmeettheexpectedconditionsfortheconfirmationoftheliabilitiesandshallberecognizedastheexpectedliabilitiesC.whenthe
4、contractbecomesalosscontract,thecorrespondingestimatedliabilitiesshallbeconfirmedregardlessofwhetherthecontracthastheunderlyingassetsD.enterprisescanrecognizefutureoperatinglossesasliabilitiesABCD3.Acompany,foralawsuit,accordingtoexpertforecasts,mayreceivecompensationfromBcompany10
5、0thousandyuan.Inthiscase,A'sassetsrecognisedinthebalancesheetare(d)$10000.A.15B.20C.10D.0ABCD4.thefollowingconceptsofrightorofassetsarecorrect(D)."A."or"assets"meansthepotentialassetsoffuturetransactionsorevents,andtheirexistencemustbeconfirmedbytheoccurrenceorabsenceofpastuncertai
6、nties"B."or"assets"meanstheunderlyingassetsofpasttransactionsorevents,andtheirexistencemustbeverifiedbytheoccurrenceorabsenceofpastuncertainties"C."or"assets"meansthepotentialassetsoffuturetransactionsorevents,andtheirexistencemustbeconfirmedbytheoccurrenceorabsenceoffutureuncertai
7、nties"D."or"assets"meanstheunderlyingassetsofpasttransactionsorevents,andtheirexistencemustbeconfirmedbytheoccurrenceorabsenceoffutureuncertaintiesABCD5.inaccordancewiththerelevantprovisionsofthefollowingrelevantormattersinthestatementisnotcorrect(D).A.asaresultofsecurity,ormatters
8、associatedwiththefullpayme
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