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1、企业会计准则选修科目考试（Enterpriseaccountingstandardselectivesubjectsexamination）ContinuingeducationofShaanxiYangling"accountingstandardselectivesubjects"examinationNote:thetotalscoreof100points,atotalof35questions,throughthescoreof60points.(examlimit:150minutes),testremainingt
2、ime:2:27:41Amultiple-choicequestion(the15items,eachitemof3points,atotalof45points.Everydaythealternativeanswers,onlyonewiththecorrectanswer).1.inthefollowingitems,itisnotpossibletousetheapproximateexchangerateofthespotratetoconvert(a).A.receivesforeigncurrencyfrominv
3、estmentB.foreigncurrencypayableforpurchaseofrawmaterialsC.receivesforeigncurrencyfromborrowingD.salesofgoodsshouldreceiveforeigncurrencyABCD2.,thetransferoffinancialassetscanbe(a).A.globalmetastasisandpartialmetastasisB.overalltransferPartialtransferofC.D.earningstra
4、nsferABCD3.accordingtothebiologicalassetsstandards,biologicalassetsareusuallydividedintothreecategories:consumptivebiologicalassets,productivebiologicalassetsand(D).A.operatingbiologicalassetsB.consumerbiologicalassetsC.investmentbiologicalassetsD.publicwelfarebiolog
5、icalassetsABCD4.amongthefollowing,theothercapitalreservesare(D).A.sharepremiumB.capitaldiscountC.undistributedprofitChangesinthefairvalueoftheeffectivehedginginstrumentinthehedgingofD.cashflowsABCD5.theenterpriseshoulddesignateafinancialliabilityasafinancialliability
6、whichismeasuredbyfairvalueanditschangesareincludedinthecurrentprofitsandlosses,andtheinformationtobedisclosedis(B).A.fairvalueB.thechangesinthefairvalueandcumulativechangescausedbythechangesintherelevantcreditrisksduringtheperiodofthefinancialliabilities.C.bookvalueD
7、.financialliabilitiesABCD6.thecedantshall,inthecurrentperiodofrecognitionofthepremiumincomeoftheoriginalinsurancecontract,inaccordancewiththerelevantprovisionsofthereinsurancecontract,calculateanddeterminethereinsurancepremiumandshouldaccepttherecoveredreinsuranceexp
8、ensetoreinsurance,includedinthe(D).A.costB.feeC.assetsD.currentgainsandlossesABCD7.forthetransactionsbetweenthepartiesconcerned,the
