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1、高级财务会计作业三答案（Advancedfinancialaccountingassignmentsthreeanswers）Seeassignment2010,fallsemester,advancedfinancialaccounting,onlinehomeworkthreeTotalscore:100testtime:-testscores:100Multiple-choicequestions,multiple-choicequestions,judgmentquestionsFirst,radioquestions(10questions,40points)Score:40V1
2、.,accordingto"enterpriseaccountingstandards-investmentrealestate",thefollowingitemsdonotbelongtoinvestmentrealestateis(D).A.rentedbuildingB.holdsandintendstotransferlanduserightsaftervalue-addedC.leasedlanduserightsD.holdsandpreparesvalue-addedhousingaftertransferofbuildingsFullScore:4points:4TwoF
3、orequitysettledsharebasedpaymentinreturnforservicesofemployees,enterprisesshouldbeinthewaitingperiodforeachbalancesheetdate,thefairvalueoftheequityinstrumentsatthegrantdate,willbeobtainedinthecurrentserviceincludedintherelevantassetcostsorexpensesofthecurrentperiod,atthesametime(includedintheB).A.
4、capitalreserve-equitypremiumB.capitalreserves-othercapitalreservesC.surplusreserveD.payabletostaffandworkersFullScore:4points:43.forcashsettledsharebasedpaymententerprisesafterthevestingdatetothesettlementdatebeforeeachbalancesheetdateduetochangesinthefairvalueofliabilitiesshouldbeincludedinthe(D)
5、.A.managementfeesB.manufacturingexpenseC.capitalreserveD.fairgainorlossinvalueFullScore:4points:4FourThethirdcompanyforrealestatedevelopmententerprisestoinvestinrealestateinaccordancewiththefairvaluevaluationmodel,inJanuary1,2007thecompanywillhaveabookvalueof40millionyuan,hasbeendevelopedasareales
6、tateinventorytobusinessrental,thefairvalueof50millionyuan;inDecember31,2007thefairvalueof49millionyuan,andthecompanyconfirmedthechangesinthefairthevalueoftheleaseexpiresinJuly2008bythecompanyto53millionyuanpricetosell,donotconsiderthehypothesisrelatedtaxes,profitandlossshouldberecognizedwhenthethi
7、rdcompanysaleis(CMillionyuan.A.300B.400C.1300D.2200FullScore:4points:4FiveTheinvestmentrealestateofanenterpriseadoptsthefairvaluemeasurementmodel.AbuildingwaspurchasedforrentinJanuary1,2007.Thecostofthebuildingis
