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1、小企业会计准则—财务报表（Accountingstandardsforsmallbusinesses-financialstatements）Smallbusinessaccountingstandards-financialstatementsafterschoolexercises(clickheretorefreshtheexerciseswithdifferenttopics)Judgmentquestion:1.Thefinancialstatementsofasmallenterpriseshallatleast
2、includethebalancesheet,theincomestatement,thecashflowstatementandthenotes.[titlenumber:Qhx007840]A,yesB,wrongYouranswer:AThecorrectanswer:ATopic:see"smallbusinessaccountingstandards"seventy-ninthfinancialstatements,referstothesmallbusinessfinancialsituation,operati
3、ngresultsandcashflowofthestructuralexpression.Thefinancialstatementsofasmallenterpriseshallatleastincludethefollowingcomponents:(1)thebalancesheet;(two)theincomestatement;(three)thestatementofcashflows;(four)notes.2,acompanyfortradingpurposes,inMarch25thfromtheAsha
4、remarkettobuyGshares3000shares,10yuanpershare,thenashouldberecognizedas"tradingfinancialassets."".[titlenumber:Qhx007839]A,yesB,wrongYouranswer:BThecorrectanswer:BTopic:smallbusinessaccountingstandardsdonotuse"transactionalfinancialassets"subjects,andstilluse"short
5、-terminvestment"subjects."Smallbusinessaccountingstandards"eighthshort-terminvestments,referstothepurchaseofsmallenterprisescanberealizedatanytimeandheldfornotmorethan1years(including1yearsofinvestment,thesamebelow),suchassmallenterprisestomakethedifferenceforthepu
6、rposeoftwofromthemarkettopurchasestocks,bonds,fundsetc..3.Shortterminvestmentsshallbemeasuredatfairvalueattheendoftheterm.[titlenumber:Qhx007841]A,yesB,wrongYouranswer:BThecorrectanswer:BTopic:see"smallbusinessaccountingstandards",sixthsmallbusinessassetsshouldbeme
7、asuredinaccordancewiththecost,withoutimpairmentprovision.4,accordingtotheprincipleofprudence,smallenterprisesshouldbepreparedforimpairmentoftheirassets.[titlenumber:Qhx007837]A,yesB,wrongYouranswer:BThecorrectanswer:BTopic:see"smallbusinessaccountingstandards",sixt
8、hsmallbusinessassetsshouldbemeasuredinaccordancewiththecost,withoutimpairmentprovision.5,smallenterprisesshouldadopttheretroactiveadjustmentmetho
