专升本东财特殊会计准则期末在线作业（the special finance accounting standards final online homework zhuansheng）

《专升本东财特殊会计准则期末在线作业（the special finance accounting standards final online homework zhuansheng）》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、专升本东财特殊会计准则期末在线作业（ThespecialfinanceaccountingstandardsfinalonlinehomeworkZhuansheng）Easternmoney"specialaccountingstandards"attheendoftheonlinehomeworkTotalscoreoftestpaper:100testtime:-One,radioquestions(atotalof20questions,atotalof40points)Score:401.ifafor

2、eignexchangeriskisinvolvedinacertaincommitment,thentherelevanthedgingactivity(c)isconsidered.A.canonlybeclassifiedasfairvaluehedgingB.canbeusedasahedgeagainstnetinvestmentinoverseasoperationsC.canbeusedasfairvaluehedgingorcashflowhedgingD.canonlybeclassified

3、ascashflowhedgingFullScore:2pointsscore:22.thefollowingitemsshouldbeincludedinthevalueofthefinancialleaseintothefixedassets(C).A.unrecognizedfinancingchargesB.performancecostC.initialdirectcostD.orrentFullScore:2pointsscore:23.,theupstreamactivitiesthatdonot

4、belongtotheoilandgasindustryare(D).A.oilandgasdevelopmentactivitiesB.oilandgasexplorationactivitiesC.oilandgasproductionactivitiesD.oilandgasrefiningactivitiesFullScore:2pointsscore:2The4.proportionalreinsurancecontractcanbedividedinto(C).A.surplusreinsuranc

5、econtractandexcesslossreinsurancecontractB.multiplereinsurancecontractandclaimrateovercompensationreinsurancecontractC.reinsurancecontractandsurplusreinsurancecontractD.claimratio,overcompensationreinsurancecontractandexcesslossreinsurancecontractFullScore:2

6、points:5.anenterprisetakesRMBasitsbookkeepingstandardcurrency.InNovember1st20X7theenterprisefromthebankborrowinginterestrateof6%ofthe$10millionone-yearloan,thespotexchangerateatthedateof$1=7.4yuan;thespotexchangerateof$1inNovember30thto=7.5yuan;thespotexchan

7、gerateof$1inDecember31stto=7.8yuan.Otherbusinessbrief.Theamountofthebusinessincludedinthe"financialexpense"ofthecompanyin20X7is(a).A.4million780thousandyuanB.4millionyuanC.780thousandyuanD.4million680thousandyuanFullScore:2pointsscore:26.thefollowingisthecor

8、rectdescriptionoftheconsolidatedgoodwill,(c)A.consolidatedgoodwillhasnothingtodowiththenetassetsoftheincorporatedenterpriseB.mergergoodwillisentirelythemarketexternalizationofinternallygenerated