资源描述：
《小企业会计准则—流动资产（accounting standards for small businesses - liquid assets）》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、小企业会计准则—流动资产（Accountingstandardsforsmallbusinesses-liquidassets）Accountingstandardsforsmallbusinesses-currentassetsafterschoolexercises(clickheretorefreshtheexerciseswithdifferenttopics)Judgmentquestion:1,"intransitmaterials"account,accountingforsmallenterprisesusing
2、theplannedcostofmaterialdailyaccounting,purchasematerialspurchasecosts,whiletheplannedcostandactualcostdifferenceisincludedin"materialcostvariance"".[titlenumber:Qhx005989B]A,yesB,wrongYouranswer:BThecorrectanswer:BTopic:see"smallbusinessaccountingaccount",1401materi
3、alsprocurementaccountaccounting,smallenterprisesusingplannedcosts,materialdailyaccounting,purchasecostsofmaterialspurchased.Inthecaseofmaterialcost,thepurchasingcostofmaterialspurchasedshallbeaccountedforinthematerialsintransit.2,undertheconditionofinformatization,sm
4、allenterprisesshouldusetheindividualpricingmethodtodeterminethecostofallinventories.[titlenumber:Qhx005992B]A,yesB,wrongYouranswer:BThecorrectanswer:BSubjectanalysis:seethe"smallbusinessaccountingstandards"thirteenthfornonsubstitutableinventories,forspecificgoodspurc
5、hasedandproducedaswellasprovideservices,usingthespecificidentificationmethodtodeterminecostofinventories.3,inventoryoverage,shallbedeterminedinaccordancewiththerecordedvalueofthesameorsimilarinventorycost,theincomeshallbeincludedinoperatingincome.[titlenumber:Qhx0059
6、93B]A,yesB,wrongYouranswer:BThecorrectanswer:BSubjectanalysis:seethe"smallbusinessaccountingstandards"articletwelfth(six),thecostofinventoriesshallbeinaccordancewiththemarketpriceortoassessthevalueofthesameorsimilarinventorydetermination.4.Thecostoftheinvestmentbythe
7、investorsshallbedeterminedinaccordancewiththecarryingamountoftheinvestedentity.[titlenumber:Qhx005990B]A,yesB,wrongYouranswer:BThecorrectanswer:BTopic:see"smallbusinessaccountingstandards"Twelfth(three),thecostofinvestorsintoinventory,shouldbedeterminedinaccordancewi
8、ththevaluationvalue.5,theturnovermaterial,accountingtreatmentusingarotarypinmethodinrecipientsaccordingtothecostsincludedintheprodu
