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账务管理记账凭证记账凭证原始凭证记账凭证原始凭证记账凭证原始凭证

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账务管理记账凭证记账凭证原始凭证记账凭证原始凭证记账凭证原始凭证账务管理记账凭证记账凭证原始凭证记账凭证原始凭证记账凭证原始凭证 二、多选题(共 20 道试题,共 40 分。) V 1. 下列资产中,可以辨认的是(ACD )。 A. 商标权 B. 商誉 C. 非专利技术 D. 专利权 满分:2 分 2. 下列不属于“债务重组”准则规范的内容有( ACDE) A. 破产清算时进行债务重组 B. 持续经营条件下,债务人暂遇财务困难,债权人作出让步 C. 发行的可转换债券到期转股 D. 持续经营条件下,债务人暂遇财务困难,债权人没有作出让步 E...
账务管理记账凭证记账凭证原始凭证记账凭证原始凭证记账凭证原始凭证
账务管理记账凭证记账凭证原始凭证记账凭证原始凭证记账凭证原始凭证 二、多选题(共 20 道试题,共 40 分。) V 1. 下列资产中,可以辨认的是(ACD )。 A. 商标权 B. 商誉 C. 非专利技术 D. 专利权 满分:2 分 2. 下列不属于“债务重组”准则规范的内容有( ACDE) A. 破产清算时进行债务重组 B. 持续经营条件下,债务人暂遇财务困难,债权人作出让步 C. 发行的可转换债券到期转股 D. 持续经营条件下,债务人暂遇财务困难,债权人没有作出让步 E. 因改变债务条件,重组后债务大于重组前债务 满分:2 分 3. 与收益相关的政府补助的确认,下列说法正确的有( BC) A. 用于补偿企业已发生的相关费用或损失的,应当调整期初留存收益 B. 用于补偿企业以后期间的相关费用或损失的,确认为递延收益,并在确认相关费用的期间,计入当期损益 C. 用于补偿企业已发生的相关费用或损失的,直接计入当期损益 D. 收到与收益相关的政府补助,一定直接计入当期损益 满分:2 分 4. “研发支出”科目核算企业进行研究与开发无形资产过程中发生的各项支出,其正确的述方法是(ABD )。 A. 企业自行开发无形资产发生的研发支出,不满足资本化条件的,借记“研发支出--费用化支出”科目,满足资本化条件的,借记“研发支出--资本化 支出”科目 B. 企业以其他方式取得的正在进行中研究开发项目,应按确定的金额,借记“研发支出--资本化支出”科目 C. 期末,企业应将该科目归集的费用化支出金额,借记“管理费用”科目,贷记“研发支出--资本化支出”科目 D. 本科目应当按照研究开发项目,分别“费用化支出”与“资本化支出”进行明细核算 should be planted immediately after watering. Plant engineering can regulate the function of human life and the natural environment, which is the main part in Garden engineering, plays a beautiful and pleasant role. The object of the project is a plant, and construction of our professional and technical staff should be carefully studied, first planting season about plant materials, the different characteristics of the plant, the relationship between plants and soil, as well as the corresponding technical measures to prevent plant tree wilt and die. Plant engineering integrated construction project of a closeout nature, in the management of the entire project, including quality management, doing well at the same time, make sure the completion. The primary considerations in the construction are as follows: (1) be familiar with the design intent and design drawings, confirmed the construction site. (2) based on various conditions, preparation of project schedule planting project master plan. (3) the trees and use materials for quality management. (4) check the distribution plant operation results of construction technology management. In the actual construction, which operate according to the following specifications: ? point, line a, fixed line use tools: tools, portable tape, flowers, small stakes, stakes and ropes. Position b, the pegged after clear signs, trees draw the range of Lime Wire, stakes on the nails in a coil, clearly state the species, quantity, pit (point), and then use Visual methods to fix individual dots, dots indicate. C, the number of species and site and must conform to the design requirements of the drawing. D, tree location and configuration attention levels, avoid stiff, wish to edge away from the Center or from low high tilt canopy line, nearby trees not into mechanical geometry drawings or a straight line. E, Lone Tree point and line planting trees 满分:2 分 5. 判断企业非货币资产交换是否具有商业实质,其可能条件包括(ABCDE )。 A. 换入与换出资产的未来现金流量在风险方面显著不同 B. 换入与换出资产的未来现金流量的现值相差较大 C. 换入与换出资产的未来现金流量在时间方面显著不同 D. 换入与换出资产的未来现金流量在风险、时间、和金额方面显著不同 E. 换入与换出资产的未来现金流量在金额方面显著不同 满分:2 分 6. 对于一般工业企业而言,通过“其他业务收入”反映的收入项目有(ABCD )。 A. 无形资产使用权转让收入 B. 固定资产经营租赁收入 C. 原材料销售收入 D. 运输等非工业性劳务收入 满分:2 分 7. 销售商品时,发出包装物结转其成本或摊销时,可根据不同情况应计入的项目有( )。 A. 主营业务成本 B. 管理费用 C. 销售费用 D. 其他业务成本 E. 制造费用 满分:2 分 8. 关于提供劳务收入的确认计量,下列说法中正确的有(ABD )。 A. 企业应当在资产负债表日按照提供劳务收入总额乘以完工进度扣除以前会计期间累计已确认提供劳务收入后的金额,确认当期提供劳务收入 B. 企业应当按照从接受劳务方已收或应收的价款确定提供劳务收入总额,但已收或应收的合同或协议价款不公允的除外 C. 企业与其他企业签订的合同或协议包括销售商品和提供劳务时,无论销售商品部分和提供劳务部分是否能够区分,均应当作为销售商品处理 D. 企业在资产负债表日提供劳务交易的结果能够可靠估计的,应当采用完工百分比法确认提供劳务收入 should be planted immediately after watering. Plant engineering can regulate the function of human life and the natural environment, which is the main part in Garden engineering, plays a beautiful and pleasant role. The object of the project is a plant, and construction of our professional and technical staff should be carefully studied, first planting season about plant materials, the different characteristics of the plant, the relationship between plants and soil, as well as the corresponding technical measures to prevent plant tree wilt and die. Plant engineering integrated construction project of a closeout nature, in the management of the entire project, including quality management, doing well at the same time, make sure the completion. The primary considerations in the construction are as follows: (1) be familiar with the design intent and design drawings, confirmed the construction site. (2) based on various conditions, preparation of project schedule planting project master plan. (3) the trees and use materials for quality management. (4) check the distribution plant operation results of construction technology management. In the actual construction, which operate according to the following specifications: ? point, line a, fixed line use tools: tools, portable tape, flowers, small stakes, stakes and ropes. Position b, the pegged after clear signs, trees draw the range of Lime Wire, stakes on the nails in a coil, clearly state the species, quantity, pit (point), and then use Visual methods to fix individual dots, dots indicate. C, the number of species and site and must conform to the design requirements of the drawing. D, tree location and configuration attention levels, avoid stiff, wish to edge away from the Center or from low high tilt canopy line, nearby trees not into mechanical geometry drawings or a straight line. E, Lone Tree point and line planting trees 满分:2 分 9. 下列有关无形资产会计处理的表述中,正确的有(BC )。 A. 无论使用寿命确定或不确定的无形资产,均应按期摊销 B. 企业摊销无形资产,应当自无形资产可供使用时起,至不再作为无形资产确认时止 C. 企业出售无形资产,应当将取得的价款与该无形资产账面价值的差额计入当期损益 D. 无形资产预期不能为企业带来经济利益的,应当将该无形资产的账面价值计入管理费用 满分:2 分 10. 以下属于债务人发生财务困难,债权人作出让步的有(ABDE )。 A. 同意债务人将来以低于重组债务账面价值的金额偿还债务 B. 同意债务人现在以低于重组债务账面价值的金额偿还债务 C. 同意债务人将来偿还债务,但是金额高于重组债务账面价值的金额 D. 同意债务人以低于重组债务账面价值的资本替换债务 E. 同意债务人以低于重组债务账面价值的非现金资产清偿债务 满分:2 分 11. 下列各项资产中,不属于符合资本化条件的资产的有( ABCD)。 A. 购入后需要安装但所需安装时间较短的资产 B. 人为原因导致购建时间超过一年的固定资产 C. 半年即可生产完工交付销售的产品 D. 购入时即可使用的资产 满分:2 分 12. 关于售后租回交易的会计处理,下列说法方法正确的有( AC)。 A. 如果有确凿证据表明经营租赁的售后租回交易是按照公允价值达成的,则确认销售收入 B. 如果属于融资交易,企业不应当确认收入,收到的款项作为负债 C. 不确认收入的售后租回,售价与资产账面价值的差额,应当合理分摊,作为折旧费或租金费用的调整 D. 不确认收入的售后租回,售价与资产账面价值的差额,应当合理分摊,计入各期财务费用 满分:2 分 13. 企业内部开发项目发生的开发支出,在同时满足下列条件的,应当确认为无形资产的有( ABCD)。 should be planted immediately after watering. Plant engineering can regulate the function of human life and the natural environment, which is the main part in Garden engineering, plays a beautiful and pleasant role. The object of the project is a plant, and construction of our professional and technical staff should be carefully studied, first planting season about plant materials, the different characteristics of the plant, the relationship between plants and soil, as well as the corresponding technical measures to prevent plant tree wilt and die. Plant engineering integrated construction project of a closeout nature, in the management of the entire project, including quality management, doing well at the same time, make sure the completion. The primary considerations in the construction are as follows: (1) be familiar with the design intent and design drawings, confirmed the construction site. (2) based on various conditions, preparation of project schedule planting project master plan. (3) the trees and use materials for quality management. (4) check the distribution plant operation results of construction technology management. In the actual construction, which operate according to the following specifications: ? point, line a, fixed line use tools: tools, portable tape, flowers, small stakes, stakes and ropes. Position b, the pegged after clear signs, trees draw the range of Lime Wire, stakes on the nails in a coil, clearly state the species, quantity, pit (point), and then use Visual methods to fix individual dots, dots indicate. C, the number of species and site and must conform to the design requirements of the drawing. D, tree location and configuration attention levels, avoid stiff, wish to edge away from the Center or from low high tilt canopy line, nearby trees not into mechanical geometry drawings or a straight line. E, Lone Tree point and line planting trees A. 完成该无形资产以使其能够使用或出售在技术上具有可行性 B. 有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产 C. 具有完成该无形资产并使用或出售的意图 D. 归属于该无形资产开发阶段的支出能够可靠的计量 满分:2 分 14. 下列项目不属于政府补助的有(ACD )。 A. 出口退税 B. 无偿划拨非货币资产 C. 提高起征点 D. 直接减免税 满分:2 分 15. 下列项目属于企业生产经营周转材料的有( ABCDE)。 A. 建筑承包企业的木模板 B. 低值易耗品 C. 建筑承包企业的手脚架 D. 建筑承包企业的钢模板 E. 包装物 满分:2 分 16. 在混合重组方式下,以下会计处理正确的有( )。 A. 债务人依次以支付的现金、转让的非现金资产原账面价值、债权人享有股份面值冲减重组债务的账面价值 B. 债务人依次以支付的现金、转让的非现金资产公允价值、债权人享有股份公允价值冲减重组债务的账面价值 C. 债务人和债权人分别确认或有支出和或有收益 D. 债权人依次以收到的现金、接受的非现金资产原账面价值、债权人享有股份的面值冲减重组债权的账面余额 E. 债权人依次以收到的现金、接受的非现金资产公允价值、债权人享有股份的公允价值冲减重组债权的账面余额 满分:2 分 17. 下列各项资产中,不属于符合资本化条件的资产的有(ABCD ) should be planted immediately after watering. Plant engineering can regulate the function of human life and the natural environment, which is the main part in Garden engineering, plays a beautiful and pleasant role. The object of the project is a plant, and construction of our professional and technical staff should be carefully studied, first planting season about plant materials, the different characteristics of the plant, the relationship between plants and soil, as well as the corresponding technical measures to prevent plant tree wilt and die. Plant engineering integrated construction project of a closeout nature, in the management of the entire project, including quality management, doing well at the same time, make sure the completion. The primary considerations in the construction are as follows: (1) be familiar with the design intent and design drawings, confirmed the construction site. (2) based on various conditions, preparation of project schedule planting project master plan. (3) the trees and use materials for quality management. (4) check the distribution plant operation results of construction technology management. In the actual construction, which operate according to the following specifications: ? point, line a, fixed line use tools: tools, portable tape, flowers, small stakes, stakes and ropes. Position b, the pegged after clear signs, trees draw the range of Lime Wire, stakes on the nails in a coil, clearly state the species, quantity, pit (point), and then use Visual methods to fix individual dots, dots indicate. C, the number of species and site and must conform to the design requirements of the drawing. D, tree location and configuration attention levels, avoid stiff, wish to edge away from the Center or from low high tilt canopy line, nearby trees not into mechanical geometry drawings or a straight line. E, Lone Tree point and line planting trees A. 人为原因导致购建时间超过一年的固定资产 B. 购入后需要安装但所需安装时间较短的资产 C. 购入时即可使用的资产 D. 半年即可生产完工交付销售的产品 满分:2 分 18. 负债的确认除应满足负债的定义外,还应满足(BC )。 A. 与该义务有关的经济利益可能会流出企业 B. 与该义务有关的经济利益很可能会流出企业 C. 未来流出的经济利益的金额能够可靠地计量 D. 该义务必须是现时义务或潜在义务 E. 未来流出的经济利益的金额能够准确地计量 满分:2 分 19. 长期股权投资采用权益法核算时,“长期股权投资”科目下应设置的明细科目有(BCE )。 A. 公允价值变动 B. 损益调整 C. 成本 D. 股权投资准备 E. 其他权益变动 满分:2 分 20. 下列关于资产减值的论断中,正确的有(ABCE )。 A. 资产减值损失确认后,减值资产的折旧或摊销费用在未来期间需要作出调整 B. 企业当期确认的资产减值损失应当反映在其利润表中 C. 资产的可收回金额应当根据资产的公允价值减处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定 D. 资产减值损失一经确认,在以后会计期间不得转回 E. 资产减值是资产的可收回金额低于其账面价值 should be planted immediately after watering. Plant engineering can regulate the function of human life and the natural environment, which is the main part in Garden engineering, plays a beautiful and pleasant role. The object of the project is a plant, and construction of our professional and technical staff should be carefully studied, first planting season about plant materials, the different characteristics of the plant, the relationship between plants and soil, as well as the corresponding technical measures to prevent plant tree wilt and die. Plant engineering integrated construction project of a closeout nature, in the management of the entire project, including quality management, doing well at the same time, make sure the completion. The primary considerations in the construction are as follows: (1) be familiar with the design intent and design drawings, confirmed the construction site. (2) based on various conditions, preparation of project schedule planting project master plan. (3) the trees and use materials for quality management. (4) check the distribution plant operation results of construction technology management. In the actual construction, which operate according to the following specifications: ? point, line a, fixed line use tools: tools, portable tape, flowers, small stakes, stakes and ropes. Position b, the pegged after clear signs, trees draw the range of Lime Wire, stakes on the nails in a coil, clearly state the species, quantity, pit (point), and then use Visual methods to fix individual dots, dots indicate. C, the number of species and site and must conform to the design requirements of the drawing. D, tree location and configuration attention levels, avoid stiff, wish to edge away from the Center or from low high tilt canopy line, nearby trees not into mechanical geometry drawings or a straight line. E, Lone Tree point and line planting trees should be planted immediately after watering. Plant engineering can regulate the function of human life and the natural environment, which is the main part in Garden engineering, plays a beautiful and pleasant role. The object of the project is a plant, and construction of our professional and technical staff should be carefully studied, first planting season about plant materials, the different characteristics of the plant, the relationship between plants and soil, as well as the corresponding technical measures to prevent plant tree wilt and die. Plant engineering integrated construction project of a closeout nature, in the management of the entire project, including quality management, doing well at the same time, make sure the completion. The primary considerations in the construction are as follows: (1) be familiar with the design intent and design drawings, confirmed the construction site. (2) based on various conditions, preparation of project schedule planting project master plan. (3) the trees and use materials for quality management. (4) check the distribution plant operation results of construction technology management. In the actual construction, which operate according to the following specifications: ? point, line a, fixed line use tools: tools, portable tape, flowers, small stakes, stakes and ropes. Position b, the pegged after clear signs, trees draw the range of Lime Wire, stakes on the nails in a coil, clearly state the species, quantity, pit (point), and then use Visual methods to fix individual dots, dots indicate. C, the number of species and site and must conform to the design requirements of the drawing. D, tree location and configuration attention levels, avoid stiff, wish to edge away from the Center or from low high tilt canopy line, nearby trees not into mechanical geometry drawings or a straight line. E, Lone Tree point and line planting trees
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