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1、中级财务会计试卷（Intermediatefinancialaccountingpaper）Thedocumentisfromthenetwork,Icollectedandsortedout,ifthereareomissions,errors,butalsoaskmetocorrect!Intermediatefinancialaccountingpaperjudge1,whentheenterprisepayscash,ifthecashinstockisnotenough,itcanbepaiddirectlybythec
2、ashoftheday()2.Whenthefixedassetsaredepreciated,thefixedassetsinthemonthwillnotaffecttheamountofdepreciationinthemonth()3,cashdiscount,thatis,commercialdiscount,isthefinancialcostincurredbyenterprisesinordertoreturnfundsassoonaspossible()4,whenpricesrise,accordingtoth
3、eprincipleofconservatism,enterprisesshouldadoptthe"firstinfirstout"method()5,whenthemarketinterestrateislowerthanthecouponrate,bondsshouldbeissuedatapremium()6,thebankbalanceadjustmentsheetisusedtocheckwhetherthereisanyerrorintheaccountoftheenterpriseandthebank,andcan
4、notbeusedasthebasisforaccounting()7.Thenaturallossofthefixedassetsduetotheuseortheinfluenceofnaturalforcesiscalledinvisibleloss()8,intheprocessofraisingcapital,theenterpriseshallnotexceedtheregisteredcapitaloftheenterprisetoabsorbtheintangibleassetsoftheinvestors30%()
5、9,thepermanentdifferenceisduetothedifferencebetweenrevenueandexpendituredeterminedbyaccountingandtaxationwhencalculatingrevenue,thedifferenceoccursinthisperiod,andthenturnsbackinthenextperiod()10,themainbusinessincomeandotherbusinessincomedivisionisnotabsolute,themain
6、businessincomeofanenterprisemaybeotherbusinesssubsidiarybusinessincome()11.Theinventoryofenterprisesreferstothematerialsandmaterialsthatareactuallystoredintheenterprisewarehouseonthedateofinventory12,accountsreceivableandprepaymentsareallclaimsofenterprises,bothofwhic
7、harecausedbysales13,intheperiodofexpansionofloan,accordingtotheprincipleofconservatism,enterprisesshouldadoptthebackwardissuingmethod14,cashdiscount,thatis,commercialdiscount,isthefinancialcostincurredbyenterprisesinordertoreturnfundsassoonaspossible15,whenthemarketin
8、terestrateishigherthanthecouponrate,thecorporatebondissueshouldbeissuedatapremium16,theinterestrateexpenseincurredbytheenter
