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1、中级财务会计试卷（Intermediatefinancialaccountingpaper）Thedocumentisfromthenetwork,Icollectedandsortedout,ifthereareomissions,errors,butalsoaskmetocorrect!Intermediatefinancialaccountingpaperjudge1,whentheenterprisepayscash,ifthecashinstockisnotenough,itcanbepa
2、iddirectlybythecashoftheday()2.Whenthefixedassetsaredepreciated,thefixedassetsinthemonthwillnotaffecttheamountofdepreciationinthemonth()3,cashdiscount,thatis,commercialdiscount,isthefinancialcostincurredbyenterprisesinordertoreturnfundsassoonaspossible
3、()4,whenpricesrise,accordingtotheprincipleofconservatism,enterprisesshouldadoptthe"firstinfirstout"method()5,whenthemarketinterestrateislowerthanthecouponrate,bondsshouldbeissuedatapremium()6,thebankbalanceadjustmentsheetisusedtocheckwhetherthereisanye
4、rrorintheaccountoftheenterpriseandthebank,andcannotbeusedasthebasisforaccounting()7.Thenaturallossofthefixedassetsduetotheuseortheinfluenceofnaturalforcesiscalledinvisibleloss()8,intheprocessofraisingcapital,theenterpriseshallnotexceedtheregisteredcapi
5、taloftheenterprisetoabsorbtheintangibleassetsoftheinvestors30%()9,thepermanentdifferenceisduetothedifferencebetweenrevenueandexpendituredeterminedbyaccountingandtaxationwhencalculatingrevenue,thedifferenceoccursinthisperiod,andthenturnsbackinthenextper
6、iod()10,themainbusinessincomeandotherbusinessincomedivisionisnotabsolute,themainbusinessincomeofanenterprisemaybeotherbusinesssubsidiarybusinessincome()11.Theinventoryofenterprisesreferstothematerialsandmaterialsthatareactuallystoredintheenterpriseware
7、houseonthedateofinventory12,accountsreceivableandprepaymentsareallclaimsofenterprises,bothofwhicharecausedbysales13,intheperiodofexpansionofloan,accordingtotheprincipleofconservatism,enterprisesshouldadoptthebackwardissuingmethod14,cashdiscount,thatis,
8、commercialdiscount,isthefinancialcostincurredbyenterprisesinordertoreturnfundsassoonaspossible15,whenthemarketinterestrateishigherthanthecouponrate,thecorporatebondissueshouldbeissuedatapremium16,theinterestrateexpenseincurredbytheenter
