財務會計（北京第二外國語學院）智慧樹知到課后章節答案2023年下北京第二外國語學院北京第二外國語學院

第一章測試

WhichofthefollowingisnotarequirementinthefinancialstatementsunderIAS1?

A:WhetheraccountscoverasingleentityoragroupB:TheaccountingperiodsC:Chairman’scommentaryonperformanceD:Nameoftheentity

答案:Chairman’scommentaryonperformance

Whenacompanyissuessharesformorethantheirnominalamount,theexcessiscalled…

A:ParvalueB:SharemarkupC:ShareexcessD:Sharepremium

答案:Sharepremium

Whatisthetermusedtodescribethetimebetweentheacquisitionofassetsforprocessingandtheirrealizationincashorcashequivalents?

A:ProcessingcycleB:OperatingcycleC:TurnoverD:Turnaround

答案:Operatingcycle

UnderIAS1,howoftenshouldfinancialstatementsbeprepared?

A:MonthlyB:AsoftenasthecompanyrequiresC:NomorethanannuallyD:Atleastannually

答案:Atleastannually

WhichofthefollowingisnotacomponentofaStatementofFinancialPosition?

A:Non-currentassetsB:RetainedEarningsC:CostofgoodssoldD:Inventories

答案:Costofgoodssold

WhichofthefollowingisnotarequireddisclosureunderIAS1?

A:ProvisionsB:IntangibleassetsC:AssetsheldforsaleD:Numberofemployees

答案:Numberofemployees

WhichsectionsofanannualreportdoIFRSsapplyto?

A:ManagementreportB:AuditorsreportC:EntireannualreportD:Financialstatements

答案:Financialstatements

Thestatementofcashflowsis

A:analternativetotheincomestatementaccountB:coveredinIAS(InternationalAccountingStandard)7C:alegalrequirementforallbusinessentitiesD:analternativetothebalancesheet

答案:coveredinIAS(InternationalAccountingStandard)7

Thecashflowdirectmethodcalculatescashgeneratedfromoperationsfrom

A:analysisofallreceiptsandpaymentsrelatingtooperatingactivitiesB:changesinworkingcapitalC:operatingprofitD:analysisofthechangesincashandoverdraftlevels

答案:analysisofallreceiptsandpaymentsrelatingtooperatingactivities

第二章測試

Whichofthefollowingstatementsarecorrect:

i)Problemsofrevenuerecognitionwouldnothavearisenifaccountingappliedtheventureconceptoronlyuponreceiptincashofallamountsearned.

ii)Thesaleofanitemwithawarrantytorestoreittoworkableconditionuptoayearaftersalemayberecognisedasincomeifthecommitmentinvolvedcanbemeasured.

iii)Noincomeisrecognisedunlessitsamountisestablishedobjectively.

A:i,iiandiiiB:

ionlyC:

i,ii,iiiandivD:

iandii

答案:

i,ii,iiiandiv

Whichofthefollowingstatementsarecorrectinrespectofabusinesswhichproducesgoodstobeheldasinventory,readyforsale.

i)Salesincomeshouldnotberecogniseduntilabuyerisfoundandpriceisagreedon

ii)Salesincomeshouldnotberecognisedifthebuyerisinanothercountryandreceiptoftheamountdependsonwhetherthebuyerreceivesexchangeclearancefromgovernment.

iii)Salesincomeshouldberecognisedonlywhenproceedsarereceived.

iv)Whetherthesaleisrecognisedatpointofsale,deliveryorinvoicingdependsonwhatitspracticehasbeeninthepast.

A:

i,iiandiiiB:i,ii,iiiandivC:

ionlyD:

i,iiandiv

答案:

i,iiandiv

Itisusualforaretailshoptorecognizerevenuewhen:

A:ThegoodsforsalehavearrivedfromthesupplierB:ThecustomerpaysforthegoodssoldC:Thegoodshavebeendeliveredtothecustomers’premisesD:Thecustomerbecomeslegallyobligedtopayforthegoods

答案:Thecustomerbecomeslegallyobligedtopayforthegoods

Atradersellscomputerhardwarewithawarrantythatheisresponsibleforanyrepairwithinayearofsale.Hemayrecognisethesalesincomeatthepointofsalebecause:

A:ThatisusuallythepracticeamongsuchtradersB:ItisunlikelythatrepairswillbecomenecessarywithinthefirstyearC:FromexperiencethetradercanquantifythecostofsuchrepairsandaccountforitseparatelyD:Thereisapossibilityofnotundertakingtherepairsblamingthecustomerforwrongusage

答案:Fromexperiencethetradercanquantifythecostofsuchrepairsandaccountforitseparately

Rachelmanufacturessurgicalgloves.Uponreceivinganorderfromahospitalforsupplyingthemwiththeirrequirementsforthreeyearsendingon31stDecember2012,sheraisedaninvoicefor￡15,000andhasaccountedforitbycreditingSalesaccountanddebitingReceivablesaccount.Forpreparingthefinancialstatementsinrespectoftheyearended31stDecember2010theadjustingentriesrequiredare:

A:DebitReceivablesaccountandcreditDeferredIncomeaccountwith￡10,000B:DebitSalesaccountandcreditCashaccountwith￡10,000C:DebitSalesaccountandcreditDeferredincomeaccountwith￡10,000D:DebitSalesAccountandcreditReceivablesaccountwith￡10,000

答案:DebitSalesAccountandcreditReceivablesaccountwith￡10,000

Whichofthefollowingisnotaninventory?

A:MachinesB:ConsumabletoolsC:RawmaterialD:Finishedproducts

答案:Machines

Thefollowingclassesofcostsareusuallyinvolvedininventorydecisionsexcept

A:CostofshortagesB:MachiningcostC:CostoforderingD:Carryingcost

答案:Machiningcost

Thecostofinsuranceandtaxesareincludedin

A:SetupcostB:InventorycarryingcostC:CostoforderingD:Costofshortages

答案:Inventorycarryingcost

Aninventory,whichconsistsofpartiallyworkedgoodsiscalled

A:indirectmaterialinventoryB:finishedgoodsinventoryC:directmaterialsinventoryD:workinprocessinventory

答案:workinprocessinventory

AninventorywhichconsistsofstockwaitingtobeusedInprocessofmanufacturingisknownas

A:directmaterialsinventoryB:finishedgoodsinventoryC:workinprocessinventoryD:indirectmaterialinventory

答案:directmaterialsinventory

第三章測試

Landisgenerallyshownonthebalancesheetunder

A:CurrentAssets.B:Property,Plant,andEquipment.C:Investments.D:Intangibles.

答案:Property,Plant,andEquipment.

Aplantassetwithacostof$900,000andaccumulateddepreciationof$800,000issoldfor$80,000.Whatistheamountofthegainorlossondisposaloftheplantasset?

A:$80,000loss.B:$80,000gain.C:$20,000loss.D:d.$20,000gain.

答案:$20,000loss.

GrantCompanyhasdecidedtochangetheestimateoftheusefullifeofanassetthathasbeeninservicefor2years.Whichofthefollowingstatementsdescribestheproperwaytoreviseausefullifeestimate?

A:Bothcurrentandfutureyearswillbeaffectedbytherevision.B:RevisionsinusefullifearepermittedifapprovedbytheIRS.C:Retroactivechangesmustbemadetocorrectpreviouslyrecordeddepreciation.D:Onlyfutureyearswillbeaffectedbytherevision.

答案:Bothcurrentandfutureyearswillbeaffectedbytherevision.

TheLandaccountwouldincludeallofthefollowingcostsexcept

A:commissionspaidtorealestateagents.B:thecostoftearingdownabuilding.C:thecostofbuildingafence.D:drainagecosts.

答案:thecostofbuildingafence.

IAS16requiresarevaluationsurplusresultingfrominitialrevaluationofPPEtobetreatedinoneofthefollowingways-

A:

DebitedtotheclassofPPEthatisbeingrevaluedandcreditedtoaequityB:

ReleasedtotheincomestatementoverthelifeofthePPEC:

Creditedtolong-termprovisionsandaddedtothePPED:

Creditedtoretainedearningsasanunrealisedgain

答案:

DebitedtotheclassofPPEthatisbeingrevaluedandcreditedtoaequity

Anentitymanufacturescomponentsforthecarindustryandusesself-madetools,whichitcontinuallydevelops.Costsoftoolingaredepreciatedoverfouryearsandthetoolsaremanufacturedinitsonefactory,where4%ofthespaceisallocatedtodevelopment.Thefactorydepreciationchargeshould-

A:

Beallocatedonthebasisof4%perannumandaddedtothecostofthetoolingB:

NotbeallocatedtothecostofthetoolingC:

BeallocatedonthebasisofthevalueofthetoolscomparedwiththefactoryoutputtothecostofthetoolingD:

Beallocatedonthebasisof1%peryearforfouryearstothecostofthetooling

答案:

Beallocatedonthebasisof4%perannumandaddedtothecostofthetooling

AnentityhasapolicyofrevaluingitsPPE.Anassetcost$15mon1January2008,hasausefullifeof15yearsandisdepreciatedonastraight-linebasistoazeroresidualvalue.Thevalueoftheassetat31December2008was$14.5m.At31December2009,themarketvalueoftheassetwas$12.5m.Theaccountingentryat31December2009wouldbe-

A:

Depreciation$1.04mtoincomestatement,fallinvalueof$0.96mchargedtorevaluationreserveB:

Depreciation$1.04mtoincomestatement,fallinvalueof$0.5mchargedtorevaluationreserveand$0.46mtotheincomestatementC:

Depreciation$1mtoincomestatement,fallinvalueof$0.96mtotheincomestatementD:Depreciation$1mtoincomestatement,fallinvalueof$0.5mchargedtorevaluationreserveand$0.5mtotheincomestatement

答案:

Depreciation$1.04mtoincomestatement,fallinvalueof$0.5mchargedtorevaluationreserveand$0.46mtotheincomestatement

Anentityownsafleetofcompanycarsandexecutivevehicles,andhasotherpropertyandequipmentinordertoservicethefleet.Itdecidedtorevaluesomeofitsproperty,plantandequipment.WhichoneofthefollowingoptionscomplieswithIAS16?

A:

RevalueonlythecarsandnottheexecutivevehiclesB:

Revalueonlyone-halfofeachclassofproperty,plantandequipmentC:

Revalueanentireclassofproperty,plantandequipmentD:

Revalueonlythosepartsofthefleetthathaveincreasedinvalue

答案:

Revalueanentireclassofproperty,plantandequipment

Anentityoperatesachainofhotelsandisproposingtostopdepreciatingthehotelequipmentandexpensethecostofreplacementeachyear.Theentityshould-

A:

NotcapitalisegroupsofassetsandexpensethemB:

CapitaliseallassetswithausefullifeofmorethanoneyearanddepreciatethemC:

CapitalisegroupsofassetsbutnotdepreciatethemD:

Notcapitalisegroupsofassetsandexpensethereplacementcost

答案:

Capitaliseallassetswithausefullifeofmorethanoneyearanddepreciatethem

第四章測試

Giventhefollowingaccountbalancesatyearend,computethetotalintangibleassetsonthebalancesheetofJanssenEnterprises.Cash$1,500,000AccountsReceivable1,000,000Trademarks1,200,000Goodwill2,500,000Research&DevelopmentCosts2,000,000

A:7700000B:5700000C:3700000D:9700000

答案:3700000

Investmentpropertycanbeheldby:

A:Alessee,underafinanceleaseB:B.Alessor,underafinanceleaseC:theownerandalessee,underafinanceleaseD:Theowner

答案:theownerandalessee,underafinancelease

Whichofthefollowingisnotanexampleofinvestmentproperty?

A:

PropertyleasedtoanotherentityunderafinanceleaseB:

PropertyleasedtoanotherentityunderanoperatingleaseC:

LandheldforundeterminedfutureuseD:

Propertybeingconstructedforfutureuseasaninvestmentproperty

答案:

Propertyleasedtoanotherentityunderafinancelease

Therecognitioncriteriathatanassetmustmeetbeforeitmayberecognisedandpresentedinthefinancialstatementsinclude:

A:alikelihoodthatthecostoftheassetisverifiable.B:aprobabilitythatfutureeconomicbenefitswillflowtotheentity;C:thattheinformationabouttheassetisneutral;D:thattherecognitionoftheassetisrelevanttouserdecisionmaking;

答案:aprobabilitythatfutureeconomicbenefitswillflowtotheentity;

Thetwokeycharacteristicsofintangibleassetsarethattheyareidentifiableandthatthey:

A:havephysicalsubstance;B:aremonetaryassets;C:lackphysicalsubstance;D:representcurrentobligationsoftheentity.

答案:lackphysicalsubstance;

Theconceptthatdistinguishesotherintangibleassetsfromgoodwillis:

A:identifiability;B:materiality.C:lackofphysicalsubstance;D:lengthofusefullife;

答案:identifiability;

Whichofthefollowingisnotconsidereda“borrowingcost”underIAS23?

A:

Principalrepaymentsonaloanforproperty,plantandequipmentB:

FinancechargesinrespectoffinanceleasesrecognisedinaccordancewithIAS17LeasesC:

ExchangedifferencesarisingfromforeigncurrencyborrowingstotheextentthattheyareregardedasanadjustmenttointerestcostsD:

InterestexpensecalculatedbytheeffectiveinterestmethodunderIAS39

答案:

Principalrepaymentsonaloanforproperty,plantandequipment

Whichofthefollowingisnota“qualifyingasset”underIAS23–BorrowingCosts?

A:

MadetoorderinventoryB:

ManufacturingplantsC:

InvestmentpropertyD:

Massproducedinventory

答案:

Massproducedinventory

Grantsshouldberecognisedat_____

A:

CurrentvalueB:

NetrealisablevalueC:

MarketvalueD:

Fairvalue

答案:

Fairvalue

A(n)_____assetissomethingthatisnon-physical,butholdsvalueforaspecifictimeperiod.

A:definitetangibleB:definiteintangibleC:indefiniteintangibleD:indefinitetangible

答案:definiteintangible

第五章測試

Whichofthefollowingstatement(s)applywhenconsolidatingstatementsoffinancialposition

a)Allinter-companybalancesshouldbecancelled

b)Thegroupshareofthewholeofsubsidiary’sprofitisincludedwithingroupprofit

c)Intercompanyprofitshouldbeeliminatedunlessitisrealisedbysaletoanoutsider

d)Subsidiary’sassetvaluesneedtobeupdatedattheendofeachaccountingperiod

A:

a&bB:

b&cC:

a&dD:

a&c

答案:

a&c

Withregardtopreparingconsolidatedstatementsoffinancialpositionwhichofthefollowingstatementsis/arecorrect?

a)theconsolidatedstatementoffinancialpositionreportsonlyparent’sgoodwill

b)Anyunrealizedprofitmadebyasubsidiaryshouldbeeliminatedfromitsprofit

c)Anamountowedtoeachotherwithinthegroupneedstobecancelled

d)Onlythegroupportionofanyunrealisedprofitneedbeeliminated.

A:

aB:

b&cC:

a&bD:

c

答案:

b&c

Whenpreparingaconsolidatedstatementoffinancialpositiontheidentifiablenonmonetaryassetsofthesubsidiaryneedtobefairvaluedforwhichofthefollowingreason/reasons?

a)Toinformtheacquiredcompanywhatitsassetsareworthinthemarket

b)Tocomplywiththepracticefollowedovertheyears

c)Toreporteachofthesubsidiary’sassetsatwhatitcostthegrouptoacquire

d)Toidentifytheamountpaidforgoodwillastheresidualnotattributedtootherassets

A:

b,c&dB:

a,c&dC:

c&dD:

a,b&c

答案:

c&d

WhenpreparingaconsolidatedStatementoffinancialpositiontheidentifiablenonmonetaryassetsofthesubsidiaryneedtobefairvalued.Whichofthefollowingassetsofthesubsidiaryneedtobefairvalued?

a)Landandbuildingappearinginthebooksofthesubsidiary

b)Tradereceivablesreportedonthesubsidiary’sbalancesheet

c)Brandnamethecostrelatingtowhichthesubsidiaryhasalreadyfullywrittenoff

d)Inventoryreportedonthesubsidiary’sstatementoffinancialposition

A:

c&dB:

a,c&dC:

a,b&cD:

b,c&d

答案:

a,c&d

Whichofthefollowingstatementsareincorrectwithregardtopreparationofaconsolidatedstatementoffinancialposition?

a)Gainonfairvaluationofasubsidiary’sassetisapre-acquisitionprofit

b)Noncontrollinginterestdoesnotdeserveanyportionoffairvaluationgain

c)Ifanassetisnotreportedinthesubsidiary’sledgeritneednotbefairvalued

d)Gainonfairvaluationofsubsidiary’sassetinflatesthecostofgoodwill

A:

a,b&cB:

c&dC:

b,c&dD:

a,c&d

答案:

b,c&d

Whenpreparingaconsolidatedstatementoffinancialpositionanyprofitmadebyonememberofthegroupagainstanothershouldbeeliminatedunlessithasbeenrealisedbydisposaltosomeoneoutsidethegroup.Whichofthefollowingis/arethereason(s)forthis?

a)Becauseanentitycannotmakeaprofitagainstitsownself

b)Becauseitisfashionabletodoso

c)Becausesubsidiary’sassetsneedstobereportedattheamounteachcostthegroup

d)Becausetheunsoldgoodsmayhavetobereturnedtothepartypurchasedfrom

A:

a&cB:

a,b&cC:

b,c&dD:

c&d

答案:

a&c

Aparentownstwothirdofthesubsidiary’sequity.Asatayearendthesubsidiary’sinventoryincludesgoodssenttoitbytheparentinvoicedat￡360,000.Parenthaspurchasedthesegoodsfor￡300,000.Whichofthefollowingarethecorrectentriesforeliminatingunrealisedprofit?

A:

Debittheparent’sretainedearningsandcreditthesubsidiary’sinventorywith￡60,000B:

Debitthesubsidiary’sretainedearningsandcreditthesubsidiary’sinventorywith￡45,000C:

Debittheparentsretainedearningsandcreditsubsidiary’sinventorywith￡45,000D:

Debitthesubsidiary’sretainedearningsandcreditthesubsidiary’sinventorywith￡60,000

答案:

Debittheparent’sretainedearningsandcreditthesubsidiary’sinventorywith￡60,000

Theparentpaid￡480toacquire75%of300ordinarysharesissuedbythesubsidiaryon1stJanuary2012whensharesinthesubsidiarywerequotedat180ppershareandtheequityandreservesofthesubsidiarywerereportedas￡350andfairvaluationofitsassetsidentifiedagainof￡50.Whatisthegoodwillofthesubsidiaryonthisdate?

A:

￡240B:

￡130C:

￡180D:

￡215

答案:

￡215

Whichofthefollowingstatementsis/arecorrectwithregardtoaccountingforgoodwill?

a)Goodwillneedstobewrittenoffassoonasitisidentified.

b)Goodwillisreportedcontinuouslyasanassetunlessitisimpaired

c)Goodwillshouldbeamortisedoveranestimatedusefullife

d)Goodwillshouldbeamortisedoveranestimatedusefullifenotexceedingtwentyyears

A:

c&dB:

bC:

b&cD:

a

答案:

b

第六章測試

.Acontractthatevidencesaresidualinterestintheassetsofanentityafterdeductingallofitsliabilitiesiscalled…

A:

AfinancialinstrumentB:

MortgageC:

AnequityinstrumentD:

Securedloan

答案:

Anequityinstrument

.Whichofthefollowingisnotanexampleofapotentialordinaryshare?

A:

StandardpreferredshareB:

ConvertiblepreferredshareC:

ConvertibledebtD:

Sharewarrants

答案:

Standardpreferredshare

Acontractwhichgivesrisetoafinancialassetinoneentityandafinancialliabilityinanotherentityiscalled:

A:

AderivativeB:

AsaleagreementC:

AfinancialinstrumentD:

Anequityinstrument

答案:

Afinancialinstrument

AlternativemethodsofcalculatingEPSmustneverbepresented.

A:對B:錯

答案:錯

Followingarightsissue,thecomparativefigureforthepreviousperiodshouldbeadjustedasfollows:

A:

PriorperiodEPSx(TERP÷FVpersharepriortorightsissue)B:

TERPx(FVpersharepriortorightsissue÷PriorperiodEPS)C:

TERPxPriorperiodEPSD:

PriorperiodEPSx(FVpersharepriortorightsissue÷TERP)

答案:

PriorperiodEPSx(TERP÷FVpersharepriortorightsissue)

Ordinarysharesoutstandingduringtheperiodare

A:

BasedontheoutstandingsharesattheendoftheperiodB:

BasedontheoutstandingsharesatthestartoftheperiodC:

TheweightedaveragenumberofsharesoutstandingduringtheperiodD:

Basedontheoutstandingsharesinthepreviousperiod

答案:

Theweightedaveragenumberofsharesoutstandingduringtheperiod

PrivatecompaniesmustpresentEPSonthefaceoftheirfinancialstatements.

A:錯B:對

答案:錯

BasicEPSiscalculatedusingthenetprofitoflossfortheperiodattributableto…

A:

SecuredcreditorsB:

OrdinaryshareholdersC:

DebentureholdersD:

Preferredshareholders

答案:

Ordinaryshareholders

WhereshouldbasicEPSbepresentedinthefinancialstatements?

A:

StatementofComprehensiveIncomeB:

NotestothefinancialstatementsC:

StatementofChangesinEquityD:

StatementofFinancialPosition

答案:

StatementofComprehensiveIncome

Preferencedividends,whichremainunpaidattheendofthefinancialperiod,arenotdeductedfromnetprofitwhencalculatingBasicEPS.

A:錯B:對

答案:錯

第七章測試

Afinancialinstrumentis:

A:

AtypeofassetB:

AtypeofliabilityC:

AtypeofassetorliabilityD:Atypeofcontract

答案:Atypeofcontract

TheaccountingprincipleappliedbystandardIAS32whendistinguishingbetweenliabilitiesandequityis:

A:

SubstanceoverformB:

PrudenceC:

ConsistencyD:

Neutrality

答案:

Substanceoverform

Redeemablepreferencesharesshouldbeclassified(fromtheissuingcompany'spointofview)as:

A:

AnequityinstrumentB:

AcompoundfinancialinstrumentC:

AfinancialassetD:

Afinancialliability

答案:

Afinancialliability

AcompanywhichcomplieswithIFRS9holdsafinancialassetwhichgivesriseonspecifieddatestocashflowsthataresolelypaymentsofprincipalandinterest.Thecompany'sonlyobjectiveinholdingthisassetistocollectthesecashflows.

Thisfinancialassetshouldbemeasuredat:

A:

FairvalueoramortizedcostB:

FairvalueC:

AmortizedcostD:

Originalcost

答案:

Amortizedcost

On1January2016,acompanybuys￡50,000of7%loanstockfor￡47,865.Interestisreceivedon31Decembereachyearandthestockwillberedeemedatapremiumof10%on31December2019.Theeffectiveinterestrateis10.5%perannum.

Calculatetheamortizedcostoftheloanstockat31December2016.

A:

￡51,750B:

￡49,391C:

￡50,000D:

￡51,526

答案:

￡49,391

Onedifferencebetweenafinancialleaseandoperatingleaseisthat:

A:

thereisoftenanoptiontobuyinanoperatinglease.B:

thereisanoftenacalloptioninafinanciallease.C:

anoperatingleaseisoftencancellablebythelessee.D:

afinancialleaseisoftencancellablebythelessee.

答案:

anoperatingleaseisoftencancellablebythelessee.

Theprincipalreasonfortheexistenceofleasingisthat:

A:

intermediate-termloansaredifficulttoobtain.B:

leasingisarenewablesourceofintermediate-termfunds.C:

thisisatypeoffinancingunaffectedbychangesintaxlaw.D:

companies,financialinstitutions,andindividualsderivedifferentbenefitsfromowningassets.

答案:

companies,financialinstitutions,andindividualsderivedifferentbenefitsfromowningassets.

Awaytoanalyzewhetherdebtorleasefinancingwouldbepreferableisto:

A:

comparetheeffectiveinterestcostsinvolvedforeachalternative.B:

comparethenetpresentvaluesundereachalternative,usingthecostofcapitalasthediscountrate.C:

comparethepaybackperiodsforeachalternative.D:

comparethenetpresentvaluesundereachalternative,usingtheafter-taxcostofborrowingasthediscountrate.

答案:

comparethenetpresentvaluesundereachalternative,usingtheafter-taxcostofborrowingasthediscountrate.

Aconventionalrevolvingcreditagreementallowsafirm:

A:

todoalloftheabove.B:

toborrowforashort-periodwitharighttorenewtheloanduringthecommitmentperiod.C:

topossiblyincludeaprovisiontoconvertthecreditagreementintoatermloancontractatmaturity.D:

toborrowafixedamountfortheentirecommitmentperiod.

答案:

todoalloftheabove.

Thetypeofleasethatincludesathirdparty,alender,iscalleda(n):

A:

saleandleaseback.B:

directleasingarrangement.C:

operatinglease.D:

leveragedlease.

答案:

leveragedlease.

第八章測試

Anemployer'sstatementoffinancialpositionshouldshowaliabilityequaltotheexpectedamountpayableinthefollowing12monthsasaresultofunusedentitlementtonon-accumulatingshort-termpaidabsences.TrueorFalse?

A:對B:錯

答案:錯

Definedbenefitplansarepost-retirementbenefitplanswhere:

A:

Theemployerislegallyorconstructivelyobligedtoprovideanagreedlevelofpost-employmentbenefitsB:

Theemployerislegallyobligedtoprovideanagreedlevelofpost-employmentbenefitsC:

TheriskthatbenefitswillbelessthanexpectedfallsupontheemployeesD:

Theemployerpaysanagreedlevelofcontributionsintothepensionfundeachyearandisnotobligedtomakeanyfurthercontributions

答案:

Theemployerislegallyorconstructivelyobligedtoprovideanagreedlevelofpost-employmentbenefits

Inthecaseofadefinedbenefitplan,theemployer'sstatementoffinancialpositionshouldshow:

A:

AnassetorliabilityequaltothedifferencebetweenthepresentvalueofthedefinedbenefitobligationattheendofthereportingperiodandthefairvalueoftheplanassetsattheendofthereportingperiodB:

AnassetequaltothecostoftheplanassetsattheendofthereportingperiodC:

AliabilityequaltotheundiscounteddefinedbenefitobligationattheendofthereportingperiodD:

Anassetorliabilityequaltothedifferencebetweenthepresentvalueofthedefinedbenefitobligationattheendofthereportingperiodandthecostoftheplanassetsattheendofthereportingperiod

答案:

Anassetorliabilityequaltothedifferencebetweenthepresentvalueofthedefinedbenefitobligationattheendofthereportingperiodandthefairvalueoftheplanassetsattheendofthereportingperiod

Inthecaseofadefinedbenefitplan,theexpenseshownintheemployer'sstatementofcomprehensiveincomeshouldnormallyinclude:

A:

TheinterestincomefortheperiodB:

AlloftheaboveC:

ThepresentvalueofthecurrentservicecostforthereportingperiodD:

Theinterestcostfortheperiod

答案:

Alloftheabove

AForeignOperationis:

A:

Aforeignoperationisabranch,associate,jointventureorsubsidiary,wheretheactivitiesareconductedinadifferentcountrytothatoftheparentundertaking.B:

Aforeignrepresentativewheretheactivitiesarenotanintegralpartoftheparent.C:

Neitheroftheabove.

答案:

Aforeignoperationisabranch,associate,jointventureorsubsidiary,wheretheactivitiesareconductedinadifferentcountrytothatoftheparentundertaking.

Thefunctionalcurrencyis:

A:

Thecurrencyoftheprimaryeconomicenvironmentinwhichtheundertakingoperates.B:

Thenationalcurrencyofthecountrywhereanundertakingisbased.C:

Neitheroftheabove.

答案:

Thecurrencyoftheprimaryeconomicenvironmentinwhichtheundertakingoperates.

ThePresentationCurrencyis:

A:

Thelocalcurrencyofaforeignoperationinwhichitreports.B:

Usedintheparent’sandintheconsolidatedfinancialstatements.C:

Thecurrencywiththelargestexchangegains.

答案:

Usedintheparent’sandintheconsolidatedfinancialstatements.

ExchangeDifferenceis:

A:

Theaveragedifferencebetweentheexchangerateatthebeginningandendofaperiod.B:

Thedifferencebetweentwodifferentcurrencies.C:

Thedifferencecalculatedfromreportingthesamenumberofunitsofaforeigncurrency,inthepresentationcurrency,atdifferentexchangerates.

答案:

Thedifferencecalculatedfromreportingthesamenumberofunitsofaforeigncurrency,inthepresentationcurrency,atdifferentexchangerates.

Thenetinvestmentinaforeignoperationis:

A:

Theparent’sshareofthenetassetsoftheundertaking.B:

Theminorityinterest’sshareofthenetassetsoftheundertaking.C:

Theamountinvestedintheundertakingstatedatcost.

答案:

Thep