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1、通用会计准则-在线作业四（Generalaccountingstandardsonlinehomeworkfour）One,radioquestions(atotalof30questions,atotalof30points)V1.inthefollowingtransactionsorevents,theexchangeofnonmonetaryassetsisnot(B).A.exchangesalong-termequityinvestmentwithafairvalueof5millionyuaninexch
2、angeforasingledeviceB.pays300thousandyuanforasetofhouseswithafairvalueof700thousandyuanC.tradesitsintangibleassetsatafairvalueof2millionyuanforabatchofgoodsD.tradesatafairvalueof2millionyuaninexchangeforasetofequipmentandcharges400thousandyuanatthesametime2.when
3、thefixedassetsarereinstalled,thenetbookvalueoftheinitialinstallationcostshouldbeincluded(D).A.otherbusinessexpensesB.profitfortheyearC.managementfeeD.outofpocketexpenses3.enterprisespurchaseanumberoffixedassetswithnofixedpriceatonetime,andtheoriginalpriceofeachf
4、ixedassetshouldbeaccordingto(D).DeterminationoffullvalueofresetofA.fixedassetsDeterminationofhistoricalcostofsimilarfixedassetsofB.DeterminationofnetassetsofsimilarfixedassetsofC.DeterminetheproportionofD.fixedassetsmarketpriceafterallocation4.enterprisestransfe
5、rtheownershipofintangibleassetsinJuly1,2008,thetransferpriceis600thousandyuan,andthebusinesstaxrateis5%.TheintangibleassetswerepurchasedandputintouseinJuly1,2005.Theinitialvalueoftheintangibleassetswas2million100thousandyuan,andtheexpectedservicelifewas5years.Th
6、evalidperiodofthelawwas10years,andthestraight-linemethodwasusedforamortization.Thenetlossofintangibleassetstransferredbyenterprisesis(D)10000yuan.A.90B.24C.87D.275.whenthelong-termequityinvestmentiscalculatedbythecostmethod,thematterthatmaycausetheinvestmentente
7、rprisetoreducetheinvestmentcostis(A).A.cashdividendsdistributedbyinvestedenterprisesB.dividendsassignedbyinvestedenterprisesC.islostbyinvestmententerpriseD.profitsofinvestedenterprisesAttheendof6.07years,thebookvalueofcompanyBstockmaterialfor2millionyuan,themark
8、etpurchasepriceamountedto1million700thousandyuan,assumingnootherpurchasecosts,withaproductoftherawmaterialsproducedbythenetrealizablevalueof3million200thousandyuan,th
