财务会计（北京第二外国语学院）智慧树知到期末考试答案2024年

财务会计（北京第二外国语学院）智慧树知到期末考试答案2024年财务会计（北京第二外国语学院）Goodwillarisingonconsolidationis:

A:

Createdonconsolidation.B:

Eliminatedonconsolidation.C:

Noneofabove答案:CreatedonconsolidationAsubsidiarycanbeexcludedfromconsolidationif

A:thesubsidiaryisoperatingundersevereforeign-exchangerestrictions.B:thesubsidiaryisinlegalreorganization.C:Alloftheabovearecorrect.D:controldoesnotrestwiththemajorityowner.答案:AlloftheabovearecorrectTheunamortizedexcessaccountis

A:theexcesspurchasecostthatisattributabletogoodwill.B:usedinallocatingtheamountspaidforrecordedbalancesheetaccountsthatareaboveorbelowtheirfairvalues.C:acontra-equityaccounts.D:usedinallocatingtheamountspaidforeachassetandliabilitythatareaboveorbelowtheirbookvalues,especiallywhennumerousassetsorliabilitiesareinvolved.答案:usedinallocatingtheamountspaidforeachassetandliabilitythatareaboveorbelowtheirbookvalues,especiallywhennumerousassetsorliabilitiesareinvolvedTheearningspersharewill:

A:increaseasthenumberofsharesoutstandingincrease.B:decreaseasthetotalrevenueofthefirmincreases.C:increaseasnetincomeincreases.D:increaseasthetaxrateincreases.答案:increaseasnetincomeincreases.Anentityshallrecognizeafinancialassetorafinancialliabilityinitsstatementoffinancialpositionwhen,andonlywhen,theentitybecomespartytothecontractualprovisionsoftheinstrument.

A:正确B:错误答案:正确WhichofthefollowingisincludedinthecostofinventoriesunderIAS2?

A:Costsoflaboronbringingwork-in-progresstoitscurrentconditionB:Overheadsincurredonbringingfinishedgoodstotheircurrentcondition.C:Costsoftransportationinbringingrawmaterialstothebuyer’spremisesD:Recoverabletaxesonpurchasedrawmaterials答案:RecoverabletaxesonpurchasedrawmaterialsFinancialstatementscomprise：

A:astatementofprofitorlossandothercomprehensiveincomefortheperiod;B:E.notes,comprisingasummaryofsignificantaccountingpoliciesandotherexplanatoryinformation;C:astatementofchangesinequity;D:astatementoffinancialposition;答案:astatementoffinancialposition###astatementofprofitorlossandothercomprehensiveincomefortheperiod###astatementofchangesinequity###E.notes,comprisingasummaryofsignificantaccountingpoliciesandotherexplanatoryinformationWhatmethodmustbeusedifFASBStatementNo.94prohibitsfullconsolidationofa70%ownedsubsidiary?

A:ThecostmethodB:EquitymethodC:TheLiquidationvalueD:Marketvalue答案:AI参考:正确答案是D：Marketvalue。\n如果FASBStatementNo.94禁止对占70%股权的子公司进行全面合并，则需要使用市场价值方法。市场价值方法能够更准确地反映公司的财务状况和经营成果，同时也更符合GAAP的原则和要求。因此，D选项是正确答案。'Whenshouldanimpairmentlossberecognized?

A:

ImmediatelyB:

OveranumberofaccountingperiodsC:

Atmanagement’sdiscretionD:

Whenrequestedbytheentity’sauditors答案:AI参考:正确答案是A：Immediately。\n根据题目中的句子“Whenshouldanimpairmentlossberecognized?”，可以得知应该立即确认资产减值损失。因此，选项A“Immediately”是正确答案。选项B“在多个会计期间”不符合题意；选项C“由管理层决定”不是最佳答案；选项D“当被审计单位审计人员要求时”也不是一个恰当的答案。'WhichofthefollowingistrueinrespectofgovernmentgrantsreceivedbyacompanyunderIAS20?

A:AcapitalgrantshouldalwaysbedeductedfromthecostoftheassetB:AgranttowardsrevenueexpenditureshouldalwaysbeshownthroughtheProfit&LossaccountintheperioditisreceivedC:GrantsarerecognizedinprofitorlossonasystematicbasisovertheperiodsinwhichtheentityrecognizesasexpensestherelatedcostsD:AcapitalgrantshouldalwaysbetreatedasdeferredincomewhichisthenreleasedtoProfit&Lossoverthelifeoftheasset答案:AI参考:C:Grantsarerecognizedinprofitorlossonasystematicbasisovertheperiodsinwhichtheentityrecognizesasexpensestherelatedcosts\n\n根据IAS20的规定，政府补助在实体将相关成本确认为费用期间，系统地计入利润或损失。因此，选项C是正确的。选项A、B和D都存在一些问题。选项A的表述不够准确，资本赠与并非总是可以从资产的成本中扣除。选项B的表述也存在问题，它没有考虑到赠与的收入和支出应该分别在何时进行记录。选项D则错误地提到了赠与应该被视为递延收入并在资产的寿命期间释放到利润和损失账户。'Indicatewhichofthefollowingiscorrectregardingthefollowingtwostatements:

i.Goodwillisamortisedoveritsusefullifewiththechargeexpensedtoprofitandloss.

ii.Allintangibleassetsmustbecarriedatamortisedcostoratanimpairedamount;theycannotberevaluedupwards

A:BothstatementsarecorrectB:StatementiiscorrectandstatementiiisincorrectC:BothstatementsareincorrectD:Statementiisincorrectandstatementiiiscorrect答案:AI参考:正确答案是D，第二个选项正确。\n\n原文中提到了“indicatewhichofthefollowingiscorrectregardingthefollowingtwostatements”，说明需要选择一个选项来回答这两个陈述中的哪一个正确。根据原文，第一个陈述是关于商誉的摊销方法，第二个陈述是关于无形资产必须以摊销成本或减值金额进行记录，不能升值。因此，第二个陈述是正确的，而第一个陈述并不完全正确，因为它提到了商誉摊销但并未提到其他无形资产的处理方式。所以正确答案是D选项：第一个陈述不正确，第二个陈述正确。'Whenshouldareversalofagoodwillimpairmentberecognized?

A:

ImmediatelyB:

NeverC:

AttheendoftheaccountingperiodD:

Atmanagement’sdiscretion答案:AI参考:正确选项：【C】Attheendoftheaccountingperiod。\n\n根据题目中的描述，应该是在会计期间结束时确认商誉减值转回的情况。这是因为商誉是一种无形资产，其减值通常需要在会计期间结束时进行评估和确认，如果商誉减值已经恢复，也需要等到会计期间结束时才能进行转回。因此，选项C“在会计期间结束时”是正确的答案。选项A“立即”和选项B“从不”都不符合商誉减值的处理原则，而选项D“由管理层决定”则过于模糊，没有具体的规定和标准。'WhichoneofthefollowingisacriticismofthedistinctionbetweenoperatingleasesandfinanceleasesinIAS17Leases?

A:Theprinciples-basedapproachprovidesgreateropportunitythanarules-basedapproachtostructureleasessoastoavoidrecognitionofleaseassetsandliabilities.B:Theobligationsofthelesseearenotrecognizedunlesssubstantiallyalloftherisksandrewardsofownershiparetransferred.C:Itresultsinalackofcomparabilitybecauseoperatingleases,butnotfinanceleases,arerecognizedinthestatementoffinancialposition.D:Commitmentsarisingundernon-cancellableoperatingleasesmustbedisclosed.答案:AI参考:正确选项是C：它导致缺乏可比性，因为经营租赁（而不是融资租赁）在财务状况表中得到确认。\n\n原文中提到，IAS17中对经营租赁和融资租赁的区分是一个批评，原因是这种区分导致财务报表中的可比性降低，因为只有经营租赁会被确认在财务状况表中。其他选项A、B、D都与原文表述不符。因此，选项C是正确答案。'RoloCo.isshowingacarryingamountof£640,000forProperty,Plant&Equipment

(PPE)asat31March2017.ThecompanyhasnotincludedinPPEanyadjustmentfor

thedisposalofanitemofequipmenton31March2017forproceedsof£35,000.The

equipmenthadacarryingvalueof£60,000at1stApril2016andwasbeing

depreciatedby£10,000eachyearonthestraight-linebasis.

WhatisthecarryingamountthatshouldbeshownforProperty,Plantand

Equipmenttoreflectthisdisposal?

A:£580,000B:£590,000C:£615,000D:£675,000答案:AI参考:根据问题描述，公司在处置了一台设备后，设备在2017年3月31日的账面价值为60,000英镑，每年以直线法折旧10,000英镑。处置这台设备得到了35,000英镑的收入。因此，为了反映这一处置，应该显示的设备账面价值应为60,000英镑减去折旧金额（即每年折旧10,000英镑，因此三年折旧后的剩余价值应为60,000-10,000*3=55,000英镑），再加上处置收入35,000英镑。所以，正确的选项是C:£615,000。'Thecashflowofthefirmmustbeequalto:

A:cashflowtodebtholdersminuscashflowtostockholders.B:cashflowtostockholderspluscashflowtodebtholders.C:cashflowtostockholdersminuscashflowtodebtholders.D:Cashflowfrominternalactivities,cashflowfromexternalactivities,andcashflowfromfinancingactivities答案:AI参考:正确答案是D:Cashflowfrominternalactivities,cashflowfromexternalactivities,andcashflowfromfinancingactivities。\n\n这是一个关于公司现金流量的选择题。根据题目描述，公司现金流必须等于三个部分的净额之和：内部经营活动产生的现金流量、外部经营活动产生的现金流量以及融资活动产生的现金流量。因此，选项D是正确的。其他选项涉及的是公司债权人和股东之间的现金流关系，但并不是这个问题的答案。'WhichofthefollowingareexceptionsforIFRS9application?

A:Contractstobuyorsellanon-financialitemthatcanbesettlednetincashoranotherfinancialinstrumentasifthecontractswerefinancialinstrumentsB:Contractsthatwereenteredintoandcontinuetobeheldforthepurposeofthereceiptordeliveryofanon-financialiteminaccordancewiththeentity’sexpectedpurchase,saleorusagerequirementsC:D．AlloftheaboveD:Derivativesthatareembeddedinleases答案:AI参考:正确选项：【B:Contractsthatwereenteredintoandcontinuetobeheldforthepurposeofthereceiptordeliveryofanon-financialiteminaccordancewiththeentity’sexpectedpurchase,saleorusagerequirements】\n\n解释：选项B表示，根据实体预期的购买、销售或使用要求而签订并持续持有的非金融项目的合同，不属于IFRS9的应用例外。其他选项都与IFRS9的应用例外有关，但不符合问题的具体要求。选项A提到了一种特定的非金融项目的合同，其处理方式类似于金融工具；选项C没有给出具体的例外；选项D提到的是嵌入在租赁中的衍生工具，IFRS9也对其有特定的处理方式。因此，选项B是唯一符合问题要求的正确选项。'Aprovisionforunrealisedprofitof£15millionhascorrectlybeendeductedfromgroupinventorywhereaparenthassoldgoodstoasubsidiary.Thesalespriceofthegoodssoldfromparenttosubsidiarywas£100millionintotalintheyear.WhatistheadjustmentrequiredtoCostofSalesintheConsolidatedStatementofProfitandLoss?

A:Add£115millionB:Add£85millionC:Deduct£85millionD:Deduct£115million答案:AI参考:正确答案是【D:Deduct£115million】。\n\n根据题目描述，母公司向子公司销售商品，销售价格为1亿英镑，但已从集团存货中扣除了未实现的利润1500万英镑。因此，在综合收益表上，需要调整的收益为减去未实现的利润和销售价格之间的差额，即减去1500万英镑，所以选项D“扣除1150万英镑”是正确的。'Goodwillis:

A:

NoneofaboveB:

Payingforinvestmentsinshares,ratherthanincash.C:

Thepremiumpaidforthenetassetsofthesubsidiary.答案:AI参考:正确选项是【B】：Payingforinvestmentsinshares,ratherthanincash.\n\nGoodwill通常指的是企业在收购其他公司时，支付的价格超过被收购公司净资产的部分，这部分溢价通常被视为企业的商誉或好的名声等无形资产。选项A、C都是对Goodwill的误解或错误描述，而选项B则正确描述了Goodwill的实质，即投资于股票而不是现金。因此，选项B是正确答案。'Whencashisreceived,theaccountCashwillbe___.

A:

DebitedB:

NochangeC:

Credited答案:AI参考:正确选项是【C】：Credited。\n\n当收到现金时，应该将现金账户余额增加，因此应该将现金账户记为贷方增加，即credit（记入贷方）。而选项A中的“Debited”表示借方减少，与题意不符。选项B中的“Nochange”也与题意不符。因此，正确答案是C。'Allfinancialrewardsthatarenotpaiddirectlyincashtotheemployeeare:

A:IllegalB:

PerformancebonusesC:BenefitsD:

Gratuities答案:AI参考:正确答案是B：Performancebonuses。\n问题中明确提到“所有非直接以现金发放给员工的奖励”，所以答案应为B，即“业绩奖金”。其他选项A、C、D与问题描述不符。'Anewlyacquiredsubsidiaryhadpre-existinggoodwillonitsbooks.Theparentcompany'sconsolidatedbalancesheetwill

答案:AI参考:根据题目描述，新收购的子公司账面上有已存在的商誉。因此，母公司的合并资产负债表将会：A.反映该子公司已存在的商誉。\n\n所以答案是A。'PitchCo.paid$50,000infeestoitsaccountantsandlawyersinacquiringSlopeCompany.Pitchwilltreatthe$50,000as

A:anexpenseforthecurrentyear.B:additionalcosttoinvestmentofSlopeontheconsolidatedbalancesheet.C:areductioninadditionalpaid-incapital.D:apriorperiodadjustmenttoretainedearnings.答案:AI参考:正确选项是【B:additionalcosttoinvestmentofSlopeontheconsolidatedbalancesheet.】\n\nPitchCo.在收购SlopeCompany时向其会计师和律师支付了5万美元的费用，Pitch公司将这笔费用视为合并资产负债表上Slope公司的额外投资成本。因此，选项B是正确的。选项A、C、D都不符合实际情况或会计准则。'MiltonPlc,whichhasanaccountingyearendof31December,hasconstructedanoffshore

oilrig.Itisbroughtintouseon1April2017.Thecostofconstructionis£600million.The

righasanestimated25yearlife.Attheendofthatlifethecompanyisrequiredbylawto

removetherigandrestoretheseabeThecostofremovalandrestorationisestimatedas

£200million.Thediscountfactorfor10%(thecompany’scostofcapital)in25yearsis0.09.

Thedepreciationchargefortheyearended31December2017willbe:

A:24000B:18540C:18000D:24720答案:AI参考:根据题目中的描述，MiltonPLC建造了一个海上石油钻井平台，该平台在2017年4月1日投入使用，预计使用寿命为25年，到使用寿命结束时需要拆除并恢复海洋环境，预计费用为2亿英镑。折现率为10%（公司资本成本），折现期为25年，折现系数为0.09。对于截至2017年12月31日的年度折旧费用应该是多少，那么可以使用下面的公式进行计算：\n\n折旧费用=(初始投资-预计使用寿命结束时的拆除和恢复费用)×折现率/折现期\n\n根据这个公式，我们可以得出答案为C：18000。\n\n所以，正确选项是C:18000。'Anassetpurchasedon1Januaryfor$48,000hasanestimatedsalvagevalueof$3,000.Thecurrentyear'sDepreciationExpenseis$5,000andthebalanceoftheAccumulatedDepreciationaccount,afteradjustment,is$20,000.Ifthecompanyusesthestraight-linemethod,whatistheasset'sremainingusefullife?

A:5yearsB:4yearsC:9yearsD:8years答案:AI参考:正确答案是D:8years。\n根据题目描述，资产的原值为48,000美元，估计残值为3,000美元，当期折旧费用为5,000美元，调整后累积折旧余额为20,000美元。该资产采用直线法折旧，所以其剩余使用寿命为（48,000-3,000-5,000）/（20,000+3,000）=8年。因此，正确答案是D。'Amanufacturerprovideswarrantiesatthetimeofsaletopurchasersofitsproductlines.Underthetermsofthewarranty,themanufacturerundertakestorepairorreplaceitemsthatfailtoperformsatisfactorilywithinaperiodoftwoyearsfromthedateofsale.Whenshouldthemanufacturerrecognizetheprovision?Selectwhichoneofthefollowingiscorrect.

A:Never.Aprovisionshouldnotberecognized;ratherthecostsassociatedwiththewarrantyshouldbeexpensedasincurred.B:CWhenthecompanyisnotifiedofaclaim.C:Atthetimeofsale.D:Attheendofthewarrantyperiod.答案:AI参考:正确选项是C：在销售时。\n\n根据题目描述，制造商在销售产品线时提供质保，根据质保条款，制造商承诺在两年内对不符合要求的物品进行修理或更换。因此，制造商应该在销售时确认这笔准备金，而不是在两年质保期结束时。所以选项C是正确的。选项A和B都不正确，因为质保通常不是公司的准备金，而是在购买时就存在的费用。选项D也不正确，因为通常不需要等到质保期结束后才确认准备金。'Assetsarelistedonthebalancesheetinorderof:

A:decreasingsize.B:decreasingliquidity.C:increasingsize.D:relativelife.答案:AI参考:正确答案是B:decreasingliquidity。\n资产在资产负债表上列出的顺序按照资产流动性大小排序，流动性大的资产排在前面，流动性小的资产排在后面。所以选项B是正确答案。资产按照金额大小的顺序排列不是资产负债表上列示资产的方式。资产按照相对寿命排列也不是资产负债表上列示资产的方式。'Historically,muchofthecontroversyconcerningaccountingrequirementsforbusinesscombinationsinvolvedthe________method.

A:purchaseB:equityC:acquisitionD:poolingofinterests答案:AI参考:正确答案是D:poolingofinterests。\n本题考查会计专业术语，选项中只有poolingofinterests符合会计业务合并的相关内容，表示权益的联合与归并。因此，答案为D。其他选项与会计业务合并无关。'HaydenLtd(Hayden)purchasesplanton1July20X5inexchangeforcashconsiderationequaltothevalueof10000sharesinHayden,determinedandpayableon14July20X5.Hayden’ssharepricewas$15on1July20X5and$20on14July20X5.Thefairvalueoftheplantwas$160000onboth1July20X5and14July20X5.

Whichoneofthefollowingstatementsiscorrect?

A:CHaydenrecognizesanincreaseinequityof$200000.B:Haydeninitiallyrecognizestheplantat$160000.C:DHaydenremeasurestheplantto$200000on14July20X5.D:Haydeninitiallyrecognizestheplantat$150000.答案:AI参考:正确选项是【B:Haydeninitiallyrecognizestheplantat$160000.】\n\n根据题目描述，HaydenLtd在20X5年7月1日购买了价值为$160,000的工厂，该工厂在20X5年7月1日和7月14日的公允价值都为$160,000。因此，选项B正确，表示Hayden最初将工厂确认为$160,000。其他选项都没有根据题目描述的实际情况。选项A中的增加权益数额与题目描述不符；选项C中的重新计量在题目中并未提及；选项D中的初始确认数值错误，应该是$160,000而不是$150,000。'Forwhichoneormoreofthefollowingreasonsistherecognitionasanassetofaninternallygeneratedintangibleprohibited?

A:BecausetheremaynotbeanactivemarketforthatassetB:BecauseitisdifficulttoreliablyidentifytherelatedcostsC:BecauseitisdifficulttoestablishtheprobabilityofflowofeconomicbenefitsD:Becauseitscostisusuallyrelativelyinsignificant答案:AI参考:正确选项是【B:Becauseitisdifficulttoreliablyidentifytherelatedcosts】。\n\n原文中提到“被禁止作为内部生成的无形资产确认的原因之一是难以可靠地确定相关成本”，所以选项B是正确的。其他选项在原文中没有提到，因此不正确。'Whichofthefollowingintangiblesis/areprohibitedfrombeingrecognizedasanasset?

A:HomegrowngoodwillB:Goodwillacquiredaspartofanon-goingbusinessC:SeparatelyacquiredintangibleD:Internallygeneratedintangibles答案:AI参考:正确选项是【D:Internallygeneratedintangibles】。\n\n原文中提到“Whichofthefollowingintangiblesis/areprohibitedfrombeingrecognizedasanasset?”，所以选项中需要排除那些不被视为资产的选项。根据常识和会计准则，内部产生的无形资产通常不被确认为资产，因此选项D“内部产生的无形资产”是符合要求的正确答案。而其他选项A、B、C都有可能被确认为资产，因此不符合题目要求。'Whichthefollowingisincludedinthecomputationofoperatingcashflow?

A:DepreciationB:EarningsbeforeinterestandtaxesC:InterestpaidD:Currenttaxes答案:AI参考:正确选项是【B:Earningsbeforeinterestandtaxes】。\n\n计算经营现金流量时，通常包括息税前利润（EBIT），再加上折旧（A错）、支付的利息（C错）和流动税金（D错），再扣除企业无息债务对现金流量的影响，得到的是经营活动的净现金流量。所以B选项EBIT在计算中是被包括的。因此，选项B为正确选项。'Whichofthefollowingwouldnotqualifyacompanytoberegardedasaparentofanother?

A:

AparentitanditssubsidiarymustbothbeinthesamelineofbusinessB:

Aparentshouldcontrolthemajorityofthevotesatsubsidiary’sshareholders’meetingsC:

AparentshouldownmajoritysharesinthesubsidiaryD:

Aparentandthesu