國際會計（雙語）——基于IAS&IFRS智慧樹知到期末考試答案+章節答案2024年山東外事職業大學ThepurchaseoflandforcashisrecordedbyadebittoLandandacredittoCash（）

答案:對Anothernameforthecontinuityassumptionisthegoing-concernassumption.（）

答案:對Operatingactivitiesaretheentity’sprincipalrevenue-generatingactivities.（）

答案:對Depreciationisaprocessofcostallocation.（）

答案:對Revenuesareincreasesinequityfromacompany'searningactivities.（）

答案:對Amountsreceivedbeforetheactualearningofrevenuesareknownasunearnedrevenues.（）

答案:對Anetlossoccurswhenrevenuesexceedexpenses.（）

答案:錯Anoperationleasedequipmentshouldbedepreciated.（）

答案:錯Theaccountingequationcanberestartedas:Assets-Equity=Liabilities.（）

答案:對Owner'sequityequalsassetminusliability.（）

答案:對withdrawalsareexpenses（）

答案:錯Notespayableneedinterest（）

答案:對Assetsareequaltoliabilitiesplusowner'sequity.（）

答案:對Iftheassetelementsremainunchanged,liabilitiesandowners'equitywillinevitablyincreaseanddecrease.（）

答案:對Bookkeepingisthesameasaccounting.（）

答案:錯Contingentliabilitiesshouldnotberecognisedinfinancialstatementsbuttheyshouldbedisclosed.Therequireddisclosuresare：（）.

答案:Thepossibilityofanyreimbursement.###Anestimateofitsfinancialeffect.###Abriefdescriptionofthenatureofthecontingentliability.###Anindicationoftheuncertaintiesthatexist.Examplesofspecificprovisions（）.

答案:Warranties###Restructuring###Recognisinganassetwhenrecognisingaprovision.###OnerouscontractsNon-currentliabilitiesaredebtswhicharenotpayablewithintheshortterm.Anyliabilitiesthatarenotdueforsettlementwithintwelvemonthsshouldbeclassifiedasnon-currentliabilities.Examplesofnon-currentliabilitiesinclude（）.

答案:long-termborrowings###deferredtax###long-termprovisionIAS2Inventoriesdefinesinventoriesaretheassetswhichshownbelowintheordinarycourseofbusiness：（）

答案:materialsorsuppliestobeconsumedintheproductionprocess(rawmaterials).###heldforsale(finishedgoods).###intheproductionprocessforsale(workinprocess).Abusiness'sexpendituremaybeclassifiedas（）.

答案:Revenueexpenditure###CapitalexpenditureWhichassumptionbasedonthatthebusinessenterprisewillhavealonglife?（）

答案:GoingconcernassumptionThefollowingstatementsabouttheaccountingequationareincorrect（）.

答案:Assets=Liabilities+Owners’Equity+RevenueExternalusersoffinancialaccountinginformationincludealloffollowingexcep（）.

答案:LinemanagersAnAccountReceivablethathasbeendeterminedtobeuncollectible（）.

答案:isnolongeranassetWhichisnotincludedinlongtermassets?（）

答案:CashNotesreceivablebelongto（）.

答案:LiquidassetsEveryentryinthecashdisbursementsjournalincludesa（）.

答案:credittoCashAmongthefollowingexpenses,whichshouldnotbeincludedinthecostofinventoryis（）.

答案:StorageexpensesforgoodsinstockDepreciationisaprocessof（）.

答案:costallocationWhichofthefollowingmethodsofdepreciationgivesthesameamountofdepreciationeveryyear？（）

答案:Straight-lineCashbasisaccounting（）

答案:recordsonlytheexchangeofcashCapitalpaidbyshareholderscomesfrom（）.

答案:salestockAbasicdifferencebetweenlosscontingenciesand"real"liabilitiesis（）.

答案:theextentofuncertaintyinvolvedWhatiscalledissuingabondwhosefacevalueislessthanthemarketvalue？（）

答案:discountTounderstandanduseaccountinginformationinmakingeconomicdecisons,youmustunderstand（）.

答案:therestoftheoptionsarecorrectCommonstockisalsocalledordinaryshare.（）

答案:對Thecashflowstatementreflectsthevarioususeofcashoveraperiodoftime.（）

答案:對Baddebtshavetwomethodsofaccounting:allowancemethodanddirectwrite-offmethod（）

答案:對Accountingidentity:assetequalsliabilityplusowner'sequity（）

答案:對Anaccountinginformationsystemcommunicatesdatatohelpbusinessesmakebetterdecisions.（）

答案:對Accountingisaninformationsystemthatidentifies,measuresandrecordsbusinessactivities,processestheinformationofthoseactivitiesintoreportsandfinancialstatements,andcommunicatesthesefindingstodecision-makers.（）

答案:對Accountingisthebasisfordecisionmaking.Itspurposeistoprovideusefulinformationtoavarietyofuserssotheycanmakeinformeddecisions.（）

答案:對AnAccountReceivablethathasbeendeterminedtobeuncollectibleisnolongeranasset.（）

答案:對Adistributionofsharesofstocktostockholdersiscalledacashdividend.（）

答案:錯Fixedassetsrefertohouses,machinery,machinery,buildings,meansoftransportandotherequipment,toolsandappliancesrelatedtoproductionandbusinessoperationwhoseservicelifeexceedsoneyear.（）

答案:對Thereareonlydepreciationmethodsandworkloadmethods.（）

答案:錯Thebasicfunctionsofaccountingareaccountingandaccountingsupervision（）

答案:對Retainedearningisnotanasset;itisanelementofstockholdersequity.（）

答案:對Accountingisaneconomicmanagementactivity.（）

答案:對Fixedassetsarecurrentliabilities.（）

答案:錯Inaperoetualinventorysystem,businessesmaintainacontinuousrecordforeachinventoryitem.（）

答案:對Accountinginformationqualityrequirementsincludereliability.（）

答案:對Acashdistributionofearningsbyacorporationtoitsshareholdersiscalledacashdividend.（）

答案:對Theallowancemethodisusedtoaccruetheprovisionforbaddebts.（）

答案:錯Plantisafixedasset.（）

答案:對Anincomestatementisasummaryoftherevenuesandexpensesofabusinessasofaspecificdate.（）

答案:錯Inventorycostconsistsoftwoelements:beginninginventoryandendinginventory.（）

答案:錯Stockcertificateisanevidenceofownershipofsharesofcapitalstock.（）

答案:對Liabilitiesaretheowner'sclaimonassets.（）

答案:錯Fromanaccountingperspective,aneventisahappeningthataffectsanentity'saccountingequation,butcannotbemeasured.（）

答案:對Cashflowstatementsonlyrecordcashmovements.（）

答案:對Examplesofcurrentliabilitiesinclude（）.

答案:loansrepayableinoneyear###bankoverdrafts###tradepayables###currenttaxpayableWhichofthefollowingmethodscanbeusedtopricinginventories?（）

答案:Periodicweightedaverage###AVCO(averageweightedcost)###Specificidentification###FIFO(firstin,firstout)IAS36suggeststhefollowingindicationsofapossibleimpairmentofassetsmightberecognised.（）

答案:Thecarryingamountoftheentity'snetassetsbeingmorethanitsmarketcapitalisation.###Anegativechangesinthetechnological,market,legaloreconomicenvironment.###Afallintheasset'smarketvalue.###Anincreaseinmarketinterestratestoaffectthediscountrateusedincalculatingvalueinuse.Shareholders,equityconsistsof（）.

答案:Revaluationsurplus###Sharecapital###Retainedearnings###SharepremiumIAS2statesthatinventoriesshouldbemeasuredatthelowerof（）.

答案:COST###Netrealizablevalue(NRV)IAS1(revised)allowsincomeandexpenseitemstobepresentedeither：（）

答案:Intwostatements：aseparateincomestatementandstatementofothercomprehensiveincome.###Inasinglestatementofcomprehensiveincome；Whichofthefollowingitemsareintangibleassets?（）

答案:Copyrights###Trademark###PatentsWhichofthefollowingitemsareFixedassets?（）

答案:Plant###Property###EquipmentOnApril1,2010,companyatook50millionyuanasthemergerconsiderationtoacquire90%oftheequitybelongingtocompanyBwithinthesamegroup,andwasabletocontrolcompanyBfromthatdate.Onthedateofmerger,thebookvalueoftheowner'sequityofcompanyBwas70millionyuan.Therelevanthandlingchargesincurredduringthemergerare300000yuan.Withoutconsideringotherfactors,theinitialinvestmentcostofthelong-termequityinvestmentofcompanyis（）yuan.

答案:5400Assetsequaltoliabilities（）owners'equity.

答案:plusWhendidinternationalaccountingbecomeanewaccountingdiscipline（）

答案:1970sGiventhefollowingdata,whatisthecostofbeginninginventory?（）Salesrevenue$1,450,000Costofgoodssold$845,000Endinginventory$310,000Purchases$950,000

答案:$205,000Themostcommonandbasicsharesinthecapitalcompositionofjointstockcompaniesare（）.

答案:commonstockWhichofthefollowingliabilitiesisnotacurrentliability?（）

答案:long-termnotespayableWhichofthefollowingmethodsofreportingcashflowfromoperatingactivitiesadjustsnetincomeforrevenueandexpensesnotinvolvingthereceiptorpaymentofcash?（）

答案:IndirectmethodAnenterpriseaveraggetotalcurrentassetsof2millionyuanin2010,theaveragerecrivablesbalanceinRMB400000.Ifthecurrentassetsturnoverforfourtimes,theaccountsreceivableturnoveris（）.

答案:20Thefollowingarethecollectiveallocationaccounts（）

答案:sellingexpensesTheeconomicresourcesofabusinessarecalled（）.

答案:AssetsAnaccounthastwosidescalledthe（）.

答案:debitandcreditWhichofthefollowingisnotinventorycostingmethods?（）

答案:LIFOWhichofthefollowingstatementsiswrongabouttheaccountingidentity？（）

答案:Assets=liabilities+equity+incomeSomerCompanyhas100unitsofbeginninginventory($10perunit).Itpurchased250units（$14perunit)on10th,Julyandpurchased450units（$12perunit）on25th,July.Attheendinventoryconsistsof300units.Whatisthecostofendinginventory?（）

答案:3712.5Thereport'susersofmanagerialaccountinginclude（）.

答案:generalmanagersWhichoffollowingitemsmayappearasnon-currentassetsinacompany’sstatementoffinancialposition?（）(1)plant,equipment,andproperty(2)companycar(3)4000cash(4)1000cheque

答案:(1),(2)Acompanypurchasedmerchandiseinventoryoncreditfor$300perunit,andlatersoldtheinventoryfor$500perinot,Thejournalentrytorecordthepurchaseofinventoryincludedadebitto:（）

答案:MerchandiseInventoryMethodofaccountingforbaddebts（）.

答案:AllowancemethodPurchasesonaccountshouldberecordedin（）.

答案:purchasesjournalSalesonaccountshouldberecordedin（）.

答案:SalesjournalWaterworldBoatShoppurchasedatruckfor$12000,makingadownpaymentof$5000cashandsigninga$7000notepayableduein60days.Asaresultofthistransaction:（）

答案:Totalliabilitiesincreasedby$7000.Financialaccountingcoversmanyactivities,including（）.

答案:preparingfinancialstatementsAmongthefollowingitems,whichshouldnotbeincludedintheenterprise'sinventorypurchasecost?（）

答案:TravelofcommodityprocurementpersonnelIfthegoingconcernassumptionisnolongervalidforacompany，（）

答案:totalcontributedcapitalandretainedearningswouldremainunchanged.Thebasicfunctionofaccountingis（）

答案:accountingandmonitoringWhichofthefollowingitemsshouldbepresentedonthefaceofthestatementoffinancialposition,except（）.

答案:gainorlossrecognisedonthedisposalofassetsWhichofthefollowingisthecorrectjournalentryforsalesofgoodsoncredit?

答案:DEBITTradereceivables(statementoffinancialposition)CREDITSales(statementofcomprehensiveincome)Usingtheindirectmethodtocalculatecashfromoperationactivates,allofthefollowingwouldbeaddedtooperatingprofit,except（）.

答案:profitonsaleofnon-currentassetsAllexpensesrelatingtosellingordeliveringproductsorservicesshouldbeincludedinthe（）.

答案:distributioncostsLIXINcompanybegantheyearwithanaccountofreceivablesbalanceof$50,000.Duringtheyear,LIXINCompanyhadcreditsalesof$260,000andirrecoverabledebtswritten-off$6,000.Thebalancec/dofthereceivableaccountis15,000.TheamountofLIXINCompanygeneratedfromcollectionsfromcustomersis（）.

答案:$289,000Whichofthefollowingitemdoesnotbelongtoshareholder'sequity?（）

答案:Loannotes.Whichofthefollowingitemsisdistributable?（）

答案:Non-statutoryreserves.Whichofthefollowingisnotthecorrectexpressiontowardbonusissues?（）

答案:Itincreasethetotalvalueofcompany'snetassets.Supposeacompany'sissuedsharecapitalconsistsof500,000$1ordinaryshareswhichwereissuedatapremiumof10cpershare,ifthemanagerswishtopayadividendof10%,whattheamountoftotaldividends?（）

答案:$50,000.A10%$1preferencesharecarriesarighttoanannualdividendof.（）

答案:10cIfAcompanyissues5,000$1ordinarysharesat$3each,theamountofsharepremiumaccountwillbe（）.

答案:$10,000On1May,20X1,Acompanypaysarentbillof$1,800fortheperiodto31April20X2.Whatarethechargetotheprofitandlossaccountandtheentryinthestatementoffinancialpositionfortheyearended30November20X1?（）

答案:$1,050chargetoprofitandlossaccountandprepaymentof$750inthestatementoffinancialpositionLIXINCompanypurchasesadebtinstrumentfor$2,000on1January,20X1.Assumetheeffectiverateis10%andtheinterestactuallyreceivedeachyearis$120.Whichofthefollowingshouldbethecorrectamountofamortisedcostofthedebtinstrumentattheendofyear20X1?（）

答案:$2,080.Abusinesspurchasedequipmentbyissuingaone-yearnotepayable.Theentireamountofthenoteisdueattheendofoneyear.Recordingthetransactionrequires（）

答案:anassettobedebited,aliabilitytobecreditedAcompanypublishesamagazineon1Julyandannualsubscriptionistotalled$120,000.Themoneyhasbeenreceivedandisnon-refundable.Thefinancialyearendofthecompanyis31December.Howmuchrevenuethepublishershouldberecognisedinrespectoftheannualsubscriptions?（）

答案:$60,000.Acompanyborrows$88,500onSeptember1,20X0fromthebankbysigningan￥88,500,6%note,dueSeptember120X1.WhatistheaccruedinterestonDecember31,20x0.（）

答案:$1,770Typicalliabilityaccountsinclude.（）

答案:accountspayable,loannotes,bankoverdraft,andwagespayableIftheamountoftaxchargeislowerfollowingistheappropriatejournalentry?

答案:DEBITTaxcharge(statementofcomprehensiveincome)Deferredtax(statementoffinancialposition)CREDITTaxpayable(statementoffinancialposition)Acompanyhasamachinewithpresentvalueoftheestimatedcashflowsof$300,000.Thecompanyhasreceivedanofferforthemachinefor$280,000fromCompanyinthesameindustry.Whatistheimpairmentlossshouldbeifthecarryingvalueofthemachineis$330,000?（）

答案:$30,000.Acompanyisrecordingtheinvoiceforthepurchaseofanewnon-currentasset.Aswellasthebasiccostoftheasset,theinvoiceshowsthefollowingitems:DeliveryInstallationMaintenanceWhichofthecostsshouldbetreatedasrevenueexpenditure?（）

答案:Maintenanceonly.ACompanyhasdevelopmentexpenditureof$500,000.Itspolicyistoamortizedevelopmentexpenditureat2%perannum.Accumulatedamortisationbroughtdownis$2,000.Whatisthechargeintheincomestatementfortheyear'samortisation?（）

答案:$10,000.Whichofthefollowingisanitemofcapitalexpenditure?（）

答案:Purchaseofamotorvehicle.Therecoverableamountofanassetshouldbemeasuredas.（）

答案:Thehighervalueoftheasset'sfairvaluelesscoststosellanditsvalueinuse.Whichofthefollowingstatementsaboutgoodwilliscorrect?（）

答案:Internallygeneratedgoodwillmaynotbecapitalized.Whichofthefollowingstatementsregardingdepreciationiscorrect?（）

答案:Depreciationchargesmustbebaseduponthecarryingvalueofanasset(lessresidualvalueifappropriate).Acompanypurchasedsomeplantandequipmenton1July20X1for$40,000.Theestimatedscrapvalueoftheplantintenyearsisestimatedtobe$4,000.Thecompany'spolicyistochargedepreciationonthestraightlinebasis.Whatshouldthedepreciationchargefortheplantbeintheaccountingperiodoftwelvemonthsto30September20X1?（）

答案:$900.Thefinancialstatementthatreportsgains(losses)onthesaleofPPEisthe.（）

答案:IncomestatementAnon-currentasset(cost$15,000,depreciation$10,000)isgiveninpartexchangeforanewasset.Theagreedtrade-invaluewas$3,500.Theincomestatementwillinclude?（）

答案:Alossondisposal$1,500.Whichofthefollowingstatementsregardingnon-currentassetaccountingiscorrect?（）

答案:Non-currentassetsmayberevaluedatthediscretionofmanagement.Oncerevaluationhasoccurreditmustberepeatedregularlyforallnon-currentassetsinaclass.ThefollowingentriesappearinacashaccountinMarch.Paymentsbycustomer$15,000,rentsreceived$250,insurancepaid$150,drawings$700,capitalpaidin$2,000.Thebalanceb/don1Marchwas$3,000(inhand).Whatistheclosingbalanceat31March.（）

答案:$19,400.Theprofitandlossaccountisalsoknownasthe.（）

答案:incomeandexpenseaccountCashisshownonabalancesheetasa（）.

答案:currentassetWhichofthefollowingwouldbeusedasasourcedocumentforapettycashbook?（）

答案:Billforpurchaseofstampsandpencils.Whichofthefollowingstatementisnotcorrect?（）

答案:Receivableledgeraccountformpartofthedoubleentrysystem.Whichofthefollowingitemsshouldappearonthedebitsideofbankaccount?（）

答案:Proceedsfromotheritems.InventoryisvaluedusingFIFOmethod.Openinginventorywas10unitsat$5each.Purchaseswere30unitsat$6each,thenissuesof25unitsweremade,followedbyissuesof10units.Whatisclosinginventoryvaluedat?（）

答案:$30.Inareceivableledgercontrolaccount,whichofthefollowinglistiscomposedofitemswhichwouldappearonthecreditsideoftheaccount?（）

答案:Cashreceivedfromcustomersandsalesreturns.Inventoryisclassifiedasa（）.

答案:currenta