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1、企业会计准则选修科目考试（Enterpriseaccountingstandards,electivesubjects,examinations）Shaanxi,Yanglingcontinuetoeducate"enterpriseaccountingstandardselectivesubjects"examinationNote:thetotalscoreof100points,atotalof35questions,throughthescoreof60points.(examinationtimelimit:150minutes),testremainingtime:
2、2:27:41Amultiple-choicequestion(the15items,eachitemof3points,atotalof45points.Everydaythealternativeanswers,onlyonewiththecorrectanswer).1.thefollowingisnotallowedtousetheapproximateexchangerateofthespotratefortranslation(a).A.acceptsforeigncurrencyreceivedbyinvestmentB.foreigncurrencypayabl
3、eforpurchaseofrawmaterialsC.receivesforeigncurrencyfromtheloanD.theforeigncurrencytobechargedforthesaleofthegoodsABCD2.,thetransferoffinancialassetscanbe(a).A.globaltransferandpartialmetastasisB.overalltransferC.partialtransferD.earningstransferABCD3.,accordingtothebiologicalassetsstandards,
4、biologicalassetsareusuallydividedintothreecategories:consumerbiologicalassets,productivebiologicalassetsand(D).A.operatingbiologicalassetsB.consumerbioassetsC.investmentbiologicalassetsD.publicwelfarebiologicalassetsABCD4.amongthefollowing,theothercapitalreservesare(D).A.sharepremiumB.capita
5、ldiscountC.undistributedprofitChangesinthefairvalueofaneffectivehedginginstrumentintheD.cashflowhedgingABCD5.whereanenterprisedesignatedafinancialliabilityasafinancialliabilitymeasuredatfairvalueandwhosechangesareincludedintheprofitsandlossesofthecurrentperiod,theinformationtobedisclosedshal
6、lbe(B).A.fairvalueB.thechangesinthefairvalueofthefinancialliabilitiesarisingfromthechangesintherelevantcreditriskduringthecurrentperiodandtheaccumulatedchanges.C.bookvalueD.financialliabilitiesABCD6.thecedantshall,inthecurrentperiodofrecognitionofthepremiumincomeoftheoriginalinsurancecontrac
7、t,inaccordancewiththerelevantprovisionsofthereinsurancecontract,calculateanddeterminethereinsurancepremiumandshouldaccepttherecoveredreinsuranceexpensetoreinsurance,includedinthe(D).A.costB.feeC.assetsD.currentgainsandlossesABCD7.forthetransactions
