智慧树知道网课《财务会计（北京第二外国语学院）》课后章节测试答案

第一章测试1【单选题】(10分)WhichofthefollowingisnotarequirementinthefinancialstatementsunderIAS1?A.NameoftheentityB.TheaccountingperiodsC.Chairman’scommentaryonperformanceD.Whetheraccountscoverasingleentityoragroup2【单选题】(10分)Whenacompanyissuessharesformorethantheirnominalamount,theexcessiscalled…A.ShareexcessB.SharemarkupC.ParvalueD.Sharepremium3【单选题】(10分)Whatisthetermusedtodescribethetimebetweentheacquisitionofassetsforprocessingandtheirrealizationincashorcashequivalents?A.OperatingcycleB.TurnaroundC.ProcessingcycleD.Turnover4【单选题】(10分)UnderIAS1,howoftenshouldfinancialstatementsbeprepared?A.NomorethanannuallyB.AsoftenasthecompanyrequiresC.AtleastannuallyD.Monthly5【单选题】(10分)WhichofthefollowingisnotacomponentofaStatementofFinancialPosition?A.InventoriesB.Non-currentassetsC.CostofgoodssoldD.RetainedEarnings6【单选题】(10分)WhichofthefollowingisnotarequireddisclosureunderIAS1?A.AssetsheldforsaleB.IntangibleassetsC.NumberofemployeesD.Provisions7【单选题】(10分)WhichsectionsofanannualreportdoIFRSsapplyto?A.AuditorsreportB.ManagementreportC.FinancialstatementsD.Entireannualreport8【单选题】(10分)ThestatementofcashflowsisA.analternativetothebalancesheetB.analternativetotheincomestatementaccountC.alegalrequirementforallbusinessentitiesD.coveredinIAS(InternationalAccountingStandard)79【单选题】(10分)ThecashflowdirectmethodcalculatescashgeneratedfromoperationsfromA.analysisofthechangesincashandoverdraftlevelsB.analysisofallreceiptsandpaymentsrelatingtooperatingactivitiesC.operatingprofitD.changesinworkingcapital第二章测试1【单选题】(10分)Whichofthefollowingstatementsarecorrect:

i)Problemsofrevenuerecognitionwouldnothavearisenifaccountingappliedtheventureconceptoronlyuponreceiptincashofallamountsearned.

ii)Thesaleofanitemwithawarrantytorestoreittoworkableconditionuptoayearaftersalemayberecognisedasincomeifthecommitmentinvolvedcanbemeasured.

iii)Noincomeisrecognisedunlessitsamountisestablishedobjectively.A.i,ii,iiiandivB.ionlyC.i,iiandiiiD.iandii2【单选题】(10分)Whichofthefollowingstatementsarecorrectinrespectofabusinesswhichproducesgoodstobeheldasinventory,readyforsale.

i)Salesincomeshouldnotberecogniseduntilabuyerisfoundandpriceisagreedon

ii)Salesincomeshouldnotberecognisedifthebuyerisinanothercountryandreceiptoftheamountdependsonwhetherthebuyerreceivesexchangeclearancefromgovernment.

iii)Salesincomeshouldberecognisedonlywhenproceedsarereceived.

iv)Whetherthesaleisrecognisedatpointofsale,deliveryorinvoicingdependsonwhatitspracticehasbeeninthepast.A.i,iiandiiiB.i,ii,iiiandivC.i,iiandivD.ionly3【单选题】(10分)Itisusualforaretailshoptorecognizerevenuewhen:A.ThecustomerbecomeslegallyobligedtopayforthegoodsB.ThecustomerpaysforthegoodssoldC.Thegoodshavebeendeliveredtothecustomers’premisesD.Thegoodsforsalehavearrivedfromthesupplier4【单选题】(10分)Atradersellscomputerhardwarewithawarrantythatheisresponsibleforanyrepairwithinayearofsale.Hemayrecognisethesalesincomeatthepointofsalebecause:A.ItisunlikelythatrepairswillbecomenecessarywithinthefirstyearB.ThatisusuallythepracticeamongsuchtradersC.FromexperiencethetradercanquantifythecostofsuchrepairsandaccountforitseparatelyD.Thereisapossibilityofnotundertakingtherepairsblamingthecustomerforwrongusage5【单选题】(10分)Rachelmanufacturessurgicalgloves.Uponreceivinganorderfromahospitalforsupplyingthemwiththeirrequirementsforthreeyearsendingon31stDecember2012,sheraisedaninvoicefor£15,000andhasaccountedforitbycreditingSalesaccountanddebitingReceivablesaccount.Forpreparingthefinancialstatementsinrespectoftheyearended31stDecember2010theadjustingentriesrequiredare:A.DebitReceivablesaccountandcreditDeferredIncomeaccountwith£10,000B.DebitSalesaccountandcreditDeferredincomeaccountwith£10,000C.DebitSalesAccountandcreditReceivablesaccountwith£10,000D.DebitSalesaccountandcreditCashaccountwith£10,0006【单选题】(10分)Whichofthefollowingisnotaninventory?A.FinishedproductsB.MachinesC.ConsumabletoolsD.Rawmaterial7【单选题】(10分)ThefollowingclassesofcostsareusuallyinvolvedininventorydecisionsexceptA.MachiningcostB.CostofshortagesC.CostoforderingD.Carryingcost8【单选题】(10分)ThecostofinsuranceandtaxesareincludedinA.InventorycarryingcostB.CostofshortagesC.CostoforderingD.Setupcost9【单选题】(10分)Aninventory,whichconsistsofpartiallyworkedgoodsiscalledA.finishedgoodsinventoryB.directmaterialsinventoryC.indirectmaterialinventoryD.workinprocessinventory10【单选题】(10分)AninventorywhichconsistsofstockwaitingtobeusedInprocessofmanufacturingisknownasA.workinprocessinventoryB.directmaterialsinventoryC.indirectmaterialinventoryD.finishedgoodsinventory第三章测试1【单选题】(10分)LandisgenerallyshownonthebalancesheetunderA.CurrentAssets.B.Intangibles.C.Investments.D.Property,Plant,andEquipment.2【单选题】(10分)Aplantassetwithacostof$900,000andaccumulateddepreciationof$800,000issoldfor$80,000.Whatistheamountofthegainorlossondisposaloftheplantasset?A.$80,000gain.B.$20,000loss.C.d.$20,000gain.D.$80,000loss.3【单选题】(10分)GrantCompanyhasdecidedtochangetheestimateoftheusefullifeofanassetthathasbeeninservicefor2years.Whichofthefollowingstatementsdescribestheproperwaytoreviseausefullifeestimate?A.Onlyfutureyearswillbeaffectedbytherevision.B.RevisionsinusefullifearepermittedifapprovedbytheIRS.C.Bothcurrentandfutureyearswillbeaffectedbytherevision.D.Retroactivechangesmustbemadetocorrectpreviouslyrecordeddepreciation.4【单选题】(10分)TheLandaccountwouldincludeallofthefollowingcostsexceptA.thecostoftearingdownabuilding.B.drainagecosts.C.thecostofbuildingafence.D.commissionspaidtorealestateagents.5【单选题】(10分)IAS16requiresarevaluationsurplusresultingfrominitialrevaluationofPPEtobetreatedinoneofthefollowingways-A.ReleasedtotheincomestatementoverthelifeofthePPEB.CreditedtoretainedearningsasanunrealisedgainC.DebitedtotheclassofPPEthatisbeingrevaluedandcreditedtoaequityD.Creditedtolong-termprovisionsandaddedtothePPE6【单选题】(10分)Anentitymanufacturescomponentsforthecarindustryandusesself-madetools,whichitcontinuallydevelops.Costsoftoolingaredepreciatedoverfouryearsandthetoolsaremanufacturedinitsonefactory,where4%ofthespaceisallocatedtodevelopment.Thefactorydepreciationchargeshould-A.NotbeallocatedtothecostofthetoolingB.Beallocatedonthebasisof1%peryearforfouryearstothecostofthetoolingC.Beallocatedonthebasisof4%perannumandaddedtothecostofthetoolingD.Beallocatedonthebasisofthevalueofthetoolscomparedwiththefactoryoutputtothecostofthetooling7【单选题】(10分)AnentityhasapolicyofrevaluingitsPPE.Anassetcost$15mon1January2008,hasausefullifeof15yearsandisdepreciatedonastraight-linebasistoazeroresidualvalue.Thevalueoftheassetat31December2008was$14.5m.At31December2009,themarketvalueoftheassetwas$12.5m.Theaccountingentryat31December2009wouldbe-A.Depreciation$1.04mtoincomestatement,fallinvalueof$0.5mchargedtorevaluationreserveand$0.46mtotheincomestatementB.Depreciation$1mtoincomestatement,fallinvalueof$0.5mchargedtorevaluationreserveand$0.5mtotheincomestatementC.Depreciation$1mtoincomestatement,fallinvalueof$0.96mtotheincomestatementD.Depreciation$1.04mtoincomestatement,fallinvalueof$0.96mchargedtorevaluationreserve8【单选题】(10分)Anentityownsafleetofcompanycarsandexecutivevehicles,andhasotherpropertyandequipmentinordertoservicethefleet.Itdecidedtorevaluesomeofitsproperty,plantandequipment.WhichoneofthefollowingoptionscomplieswithIAS16?A.Revalueonlyone-halfofeachclassofproperty,plantandequipmentB.RevalueonlythecarsandnottheexecutivevehiclesC.Revalueanentireclassofproperty,plantandequipmentD.Revalueonlythosepartsofthefleetthathaveincreasedinvalue9【单选题】(10分)Anentityoperatesachainofhotelsandisproposingtostopdepreciatingthehotelequipmentandexpensethecostofreplacementeachyear.Theentityshould-A.NotcapitalisegroupsofassetsandexpensethereplacementcostB.NotcapitalisegroupsofassetsandexpensethemC.CapitaliseallassetswithausefullifeofmorethanoneyearanddepreciatethemD.Capitalisegroupsofassetsbutnotdepreciatethem10【单选题】(10分)Whichofthefollowingisnotanexternalindicationofimpairment?A.TheassetbecomingidleB.AnadversetechnologicalchangeC.AnadversechangeinthemarketinwhichtheentityoperatesD.Anunexpecteddeclineintheasset'smarketvalue第四章测试1【单选题】(10分)Giventhefollowingaccountbalancesatyearend,computethetotalintangibleassetsonthebalancesheetofJanssenEnterprises.Cash$1,500,000AccountsReceivable1,000,000Trademarks1,200,000Goodwill2,500,000Research&DevelopmentCosts2,000,000A.3700000B.9700000C.5700000D.77000002【单选题】(10分)Investmentpropertycanbeheldby:A.theownerandalessee,underafinanceleaseB.TheownerC.B.Alessor,underafinanceleaseD.Alessee,underafinancelease3【单选题】(10分)Whichofthefollowingisnotanexampleofinvestmentproperty?A.PropertybeingconstructedforfutureuseasaninvestmentpropertyB.PropertyleasedtoanotherentityunderanoperatingleaseC.LandheldforundeterminedfutureuseD.Propertyleasedtoanotherentityunderafinancelease4【单选题】(10分)Therecognitioncriteriathatanassetmustmeetbeforeitmayberecognisedandpresentedinthefinancialstatementsinclude:A.aprobabilitythatfutureeconomicbenefitswillflowtotheentity;B.alikelihoodthatthecostoftheassetisverifiable.C.thattheinformationabouttheassetisneutral;D.thattherecognitionoftheassetisrelevanttouserdecisionmaking;5【单选题】(10分)Thetwokeycharacteristicsofintangibleassetsarethattheyareidentifiableandthatthey:A.aremonetaryassets;B.havephysicalsubstance;C.representcurrentobligationsoftheentity.D.lackphysicalsubstance;6【单选题】(10分)Theconceptthatdistinguishesotherintangibleassetsfromgoodwillis:A.lackofphysicalsubstance;B.lengthofusefullife;C.materiality.D.identifiability;7【单选题】(10分)Whichofthefollowingisnotconsidereda“borrowingcost”underIAS23?A.FinancechargesinrespectoffinanceleasesrecognisedinaccordancewithIAS17LeasesB.ExchangedifferencesarisingfromforeigncurrencyborrowingstotheextentthattheyareregardedasanadjustmenttointerestcostsC.InterestexpensecalculatedbytheeffectiveinterestmethodunderIAS39D.Principalrepaymentsonaloanforproperty,plantandequipment8【单选题】(10分)Whichofthefollowingisnota“qualifyingasset”underIAS23–BorrowingCosts?A.InvestmentpropertyB.MadetoorderinventoryC.MassproducedinventoryD.Manufacturingplants9【单选题】(10分)Grantsshouldberecognisedat_____A.CurrentvalueB.FairvalueC.NetrealisablevalueD.Marketvalue10【单选题】(10分)A(n)_____assetissomethingthatisnon-physical,butholdsvalueforaspecifictimeperiod.A.indefiniteintangibleB.definitetangibleC.definiteintangibleD.indefinitetangible第五章测试1【单选题】(10分)Whichofthefollowingstatement(s)applywhenconsolidatingstatementsoffinancialposition

a)Allinter-companybalancesshouldbecancelled

b)Thegroupshareofthewholeofsubsidiary’sprofitisincludedwithingroupprofit

c)Intercompanyprofitshouldbeeliminatedunlessitisrealisedbysaletoanoutsider

d)Subsidiary’sassetvaluesneedtobeupdatedattheendofeachaccountingperiodA.a&bB.b&cC.a&cD.a&d2【单选题】(10分)Withregardtopreparingconsolidatedstatementsoffinancialpositionwhichofthefollowingstatementsis/arecorrect?

a)theconsolidatedstatementoffinancialpositionreportsonlyparent’sgoodwill

b)Anyunrealizedprofitmadebyasubsidiaryshouldbeeliminatedfromitsprofit

c)Anamountowedtoeachotherwithinthegroupneedstobecancelled

d)Onlythegroupportionofanyunrealisedprofitneedbeeliminated.A.aB.cC.a&bD.b&c3【单选题】(10分)Whenpreparingaconsolidatedstatementoffinancialpositiontheidentifiablenonmonetaryassetsofthesubsidiaryneedtobefairvaluedforwhichofthefollowingreason/reasons?

a)Toinformtheacquiredcompanywhatitsassetsareworthinthemarket

b)Tocomplywiththepracticefollowedovertheyears

c)Toreporteachofthesubsidiary’sassetsatwhatitcostthegrouptoacquire

d)ToidentifytheamountpaidforgoodwillastheresidualnotattributedtootherassetsA.a,c&dB.b,c&dC.c&dD.a,b&c4【单选题】(10分)WhenpreparingaconsolidatedStatementoffinancialpositiontheidentifiablenonmonetaryassetsofthesubsidiaryneedtobefairvalued.Whichofthefollowingassetsofthesubsidiaryneedtobefairvalued?

a)Landandbuildingappearinginthebooksofthesubsidiary

b)Tradereceivablesreportedonthesubsidiary’sbalancesheet

c)Brandnamethecostrelatingtowhichthesubsidiaryhasalreadyfullywrittenoff

d)Inventoryreportedonthesubsidiary’sstatementoffinancialpositionA.a,b&cB.a,c&dC.b,c&dD.c&d5【单选题】(10分)Whichofthefollowingstatementsareincorrectwithregardtopreparationofaconsolidatedstatementoffinancialposition?

a)Gainonfairvaluationofasubsidiary’sassetisapre-acquisitionprofit

b)Noncontrollinginterestdoesnotdeserveanyportionoffairvaluationgain

c)Ifanassetisnotreportedinthesubsidiary’sledgeritneednotbefairvalued

d)Gainonfairvaluationofsubsidiary’sassetinflatesthecostofgoodwillA.a,c&dB.c&dC.b,c&dD.a,b&c6【单选题】(10分)Whenpreparingaconsolidatedstatementoffinancialpositionanyprofitmadebyonememberofthegroupagainstanothershouldbeeliminatedunlessithasbeenrealisedbydisposaltosomeoneoutsidethegroup.Whichofthefollowingis/arethereason(s)forthis?

a)Becauseanentitycannotmakeaprofitagainstitsownself

b)Becauseitisfashionabletodoso

c)Becausesubsidiary’sassetsneedstobereportedattheamounteachcostthegroup

d)BecausetheunsoldgoodsmayhavetobereturnedtothepartypurchasedfromA.c&dB.a&cC.b,c&dD.a,b&c7【单选题】(10分)Aparentownstwothirdofthesubsidiary’sequity.Asatayearendthesubsidiary’sinventoryincludesgoodssenttoitbytheparentinvoicedat£360,000.Parenthaspurchasedthesegoodsfor£300,000.Whichofthefollowingarethecorrectentriesforeliminatingunrealisedprofit?A.Debitthesubsidiary’sretainedearningsandcreditthesubsidiary’sinventorywith£60,000B.Debitthesubsidiary’sretainedearningsandcreditthesubsidiary’sinventorywith£45,000C.Debittheparentsretainedearningsandcreditsubsidiary’sinventorywith£45,000D.Debittheparent’sretainedearningsandcreditthesubsidiary’sinventorywith£60,0008【单选题】(10分)Theparentpaid£480toacquire75%of300ordinarysharesissuedbythesubsidiaryon1stJanuary2012whensharesinthesubsidiarywerequotedat180ppershareandtheequityandreservesofthesubsidiarywerereportedas£350andfairvaluationofitsassetsidentifiedagainof£50.Whatisthegoodwillofthesubsidiaryonthisdate?A.£130B.£180C.£215D.£2409【单选题】(10分)Whichofthefollowingstatementsis/arecorrectwithregardtoaccountingforgoodwill?

a)Goodwillneedstobewrittenoffassoonasitisidentified.

b)Goodwillisreportedcontinuouslyasanassetunlessitisimpaired

c)Goodwillshouldbeamortisedoveranestimatedusefullife

d)GoodwillshouldbeamortisedoveranestimatedusefullifenotexceedingtwentyyearsA.c&dB.b&cC.bD.a第六章测试1【单选题】(10分).Acontractthatevidencesaresidualinterestintheassetsofanentityafterdeductingallofitsliabilitiesiscalled…A.AnequityinstrumentB.SecuredloanC.MortgageD.Afinancialinstrument2【单选题】(10分).Whichofthefollowingisnotanexampleofapotentialordinaryshare?A.ConvertibledebtB.ConvertiblepreferredshareC.SharewarrantsD.Standardpreferredshare3【单选题】(10分)Acontractwhichgivesrisetoafinancialassetinoneentityandafinancialliabilityinanotherentityiscalled:A.AnequityinstrumentB.AderivativeC.AsaleagreementD.Afinancialinstrument4【判断题】(10分)AlternativemethodsofcalculatingEPSmustneverbepresented.A.对B.错5【单选题】(10分)Followingarightsissue,thecomparativefigureforthepreviousperiodshouldbeadjustedasfollows:A.TERPxPriorperiodEPSB.PriorperiodEPSx(TERP÷FVpersharepriortorightsissue)C.PriorperiodEPSx(FVpersharepriortorightsissue÷TERP)D.TERPx(FVpersharepriortorightsissue÷PriorperiodEPS)6【单选题】(10分)OrdinarysharesoutstandingduringtheperiodareA.BasedontheoutstandingsharesinthepreviousperiodB.TheweightedaveragenumberofsharesoutstandingduringtheperiodC.BasedontheoutstandingsharesattheendoftheperiodD.Basedontheoutstandingsharesatthestartoftheperiod7【判断题】(10分)PrivatecompaniesmustpresentEPSonthefaceoftheirfinancialstatements.A.错B.对8【单选题】(10分)BasicEPSiscalculatedusingthenetprofitoflossfortheperiodattributableto…A.PreferredshareholdersB.OrdinaryshareholdersC.DebentureholdersD.Securedcreditors9【单选题】(10分)WhereshouldbasicEPSbepresentedinthefinancialstatements?A.NotestothefinancialstatementsB.StatementofComprehensiveIncomeC.StatementofChangesinEquityD.StatementofFinancialPosition10【判断题】(10分)Preferencedividends,whichremainunpaidattheendofthefinancialperiod,arenotdeductedfromnetprofitwhencalculatingBasicEPS.A.对B.错第七章测试1【单选题】(10分)Afinancialinstrumentis:A.AtypeofassetorliabilityB.AtypeofcontractC.AtypeofassetD.Atypeofliability2【单选题】(10分)TheaccountingprincipleappliedbystandardIAS32whendistinguishingbetweenliabilitiesandequityis:A.ConsistencyB.PrudenceC.NeutralityD.Substanceoverform3【单选题】(10分)Redeemablepreferencesharesshouldbeclassified(fromtheissuingcompany'spointofview)as:A.AcompoundfinancialinstrumentB.AfinancialassetC.AnequityinstrumentD.Afinancialliability4【单选题】(10分)AcompanywhichcomplieswithIFRS9holdsafinancialassetwhichgivesriseonspecifieddatestocashflowsthataresolelypaymentsofprincipalandinterest.Thecompany'sonlyobjectiveinholdingthisassetistocollectthesecashflows.

Thisfinancialassetshouldbemeasuredat:A.FairvalueB.AmortizedcostC.OriginalcostD.Fairvalueoramortizedcost5【单选题】(10分)On1January2016,acompanybuys£50,000of7%loanstockfor£47,865.Interestisreceivedon31Decembereachyearandthestockwillberedeemedatapremiumof10%on31December2019.Theeffectiveinterestrateis10.5%perannum.

Calculatetheamortizedcostoftheloanstockat31December2016.A.£51,526B.£51,750C.£49,391D.£50,0006【单选题】(10分)Onedifferencebetweenafinancialleaseandoperatingleaseisthat:A.anoperatingleaseisoftencancellablebythelessee.B.thereisoftenanoptiontobuyinanoperatinglease.C.thereisanoftenacalloptioninafinanciallease.D.afinancialleaseisoftencancellablebythelessee.7【单选题】(10分)Theprincipalreasonfortheexistenceofleasingisthat:A.companies,financialinstitutions,andindividualsderivedifferentbenefitsfromowningassets.B.leasingisarenewablesourceofintermediate-termfunds.C.thisisatypeoffinancingunaffectedbychangesintaxlaw.D.intermediate-termloansaredifficulttoobtain.8【单选题】(10分)Awaytoanalyzewhetherdebtorleasefinancingwouldbepreferableisto:A.comparethenetpresentvaluesundereachalternative,usingtheafter-taxcostofborrowingasthediscountrate.B.comparethenetpresentvaluesundereachalternative,usingthecostofcapitalasthediscountrate.C.comparetheeffectiveinterestcostsinvolvedforeachalternative.D.comparethepaybackperiodsforeachalternative.9【单选题】(10分)Aconventionalrevolvingcreditagreementallowsafirm:A.toborrowforashort-periodwitharighttorenewtheloanduringthecommitmentperiod.B.toborrowafixedamountfortheentirecommitmentperiod.C.todoalloftheabove.D.topossiblyincludeaprovisiontoconvertthecreditagreementintoatermloancontractatmaturity.10【单选题】(10分)Thetypeofleasethatincludesathirdparty,alender,iscalleda(n):A.directleasingarrangement.B.saleandleaseback.C.leveragedlease.D.operatinglease.第八章测试1【单选题】(10分)Short-termemployeebenefitsdonotinclude:A.Short-termsickpayB.Bonusespayablemorethan12monthsaftertheendoftheperiodinwhichtherelatedemployeeservicesareperformedC.Employer'ssocialsecuritycontributionsD.Benefitsinkind2【判断题】(10分)Anemployer'sstatementoffinancialpositionshouldshowaliabilityequaltotheexpectedamountpayableinthefollowing12monthsasaresultofunusedentitlementtonon-accumulatingshort-termpaidabsences.TrueorFalse?A.错B.对3【单选题】(10分)Definedbenefitplansarepost-retirementbenefitplanswhere:A.Theemployerislegallyobligedtoprovideanagreedlevelofpost-employmentbenefitsB.TheriskthatbenefitswillbelessthanexpectedfallsupontheemployeesC.Theemployerislegallyorconstructivelyobligedtoprovideanagreedlevelofpost-employmentbenefitsD.Theemployerpaysanagreedlevelofcontributionsintothepensionfundeachyearandisnotobligedtomakeanyfurthercontributions4【单选题】(10分)Inthecaseofadefinedbenefitplan,theemployer'sstatementoffinancialpositionshouldshow:A.AnassetequaltothecostoftheplanassetsattheendofthereportingperiodB.AnassetorliabilityequaltothedifferencebetweenthepresentvalueofthedefinedbenefitobligationattheendofthereportingperiodandthefairvalueoftheplanassetsattheendofthereportingperiodC.AnassetorliabilityequaltothedifferencebetweenthepresentvalueofthedefinedbenefitobligationattheendofthereportingperiodandthecostoftheplanassetsattheendofthereportingperiodD.Aliabilityequaltotheundiscounteddefinedbenefitobligationattheendofthereportingperiod5【单选题】(10分)Inthecaseofadefinedbenefitplan,theexpenseshownintheemployer'sstatementofcomprehensiveincomeshouldnormallyinclude:A.AlloftheaboveB.ThepresentvalueofthecurrentservicecostforthereportingperiodC.TheinterestincomefortheperiodD.Theinterestcostfortheperiod6【单选题】(10分)AForeignOperationis:A.Aforeignrepresentativewheretheactivitiesarenotanintegralpartoftheparent.B.Neitheroftheabove.C.Aforeignoperationisabranch,associate,jointventureorsubsidiary,wheretheactivitiesareconductedinadifferentcountrytothatoftheparentundertaking.7【单选题】(10分)Thefunctionalcurrencyis:A.Thecurrencyoftheprimaryeconomicenvironmentinwhichtheundertakingoperates.B.Neitheroftheabove.C.Thenationalcurrencyofthecountrywhereanundertakingisbased.8【单选题】(10分)ThePresentationCurrencyis:A.Usedintheparent’sandintheconsolidatedfinancialstatements.B.Thecurrencywiththelargestexchangegains.C.Thelocalcurrencyofaforeignoperationinwhichitreports.9【单选题】(10分)ExchangeDifferenceis:A.Thedifferencecalculatedfromreportingthesamenumberofunitsofaforeigncurrency,inthepresentationcurrency,atdifferentexchangerates.B.Theaveragedifferencebetweentheexchangerateatthebeginningandendofaperiod.C.Thedifferencebetweentwodifferentcurrencies.10【单选题】(10分)Thenetinvestmentinaforeignoperationis:A.Theparent’sshareofthenetassetsoftheundertaking.B.Theamountinvestedintheundertakingstatedatcost.C.Theminorityinterest’sshareofthenetassetsoftheundertaking.第九章测试1【单选题】(10分)Whichofthefollowingdefinestheterm‘fairvalue’?A.ThepriceatwhichanorderlytransactiontosellanassetortotransferaliabilitywouldtakeplacebetweenmarketparticipantsatthereportingdateundercurrentmarketconditionsB.TheentrypriceatthemeasurementdatefromtheperspectiveofamarketparticipantthatholdstheassetorowestheliabilityC.TheweightedaveragepriceatwhichorderlytransactionstosellassetsortotransferliabilitiesaretakingplacebetweenmarketparticipantsatthereportingdateintherelevantmarketD.Thepricethatwouldbereceivedtosellanassetorpaidtotransferaliabilityinanorderlytransactionbetweenmarketparticipantsatthemeasurementdate2【单选题】(10分)WhichofthefollowingarenottheexceptionsforapplicationofIFRS13?A.NetrealizablevalueofinventorieswithinthescopeofIAS2InventoriesB.Share-basedpaymenttransactionswithinthescopeofIFRS2Share-basedPaymentsC.HedgeinstrumentswithinthescopeofIFRS9FinancialInstrumentsD.LeasingtransactionswithinthescopeofIAS17Leases3【单选题】(10分)InX’saccountingbooksthevalueoffinancialassetsis$400whiletheirmarketvalueis$450.Xwantstomeasureitsfinancialassetsatfairvalue.WhichofthefollowingadjustmentdoesXneedtobookinordertocorrectlypresentitsfinancialassetsatfairvalue?A.DRFinancialAssets450CRProfitorLoss450B.DRProfitorLoss450CRFinancialAssets450C.DRProfitorLoss50CRFinancialAssets50D.DRFinancialAssets50CRProfitorLoss504【单选题】(10分)Valuationtechniquesusedtomeasurefairvalueshall…A.MinimizetheuseofrelevantobservableinputsandmaximizetheuseofunobservableinputsB.MinimizetheuseofrelevantobservableandunobservableinputsC.MaximizetheuseofrelevantobservableinputsandminimizetheuseofunobservableinputsD.Maximizetheuseofrelevantobservableandunobservableinputs5【判断题】(10分)Asignificantdecreaseinthevolumeorlevelofmarketactivityfortheassetorliabilityinrelationtonormalmarketactivityfortheassetorliability(orsimilarassetsorliabilities)indicatesthattransactionsinthatmarketarenotorderly.A.错B.对6【单选题】(10分)Trevelyan&Co.isbeingsuedfordamages.Whenpreparingits2002financialstatementsthedirectorstooktheviewthatthelikelihoodofanypaymentshavingtobemadetotheclaimantwasremote.Inpreparingthe2003financialstatementstheirviewwasthatitwaspossiblethatsuchpaymentswouldhavetobemade,andinpreparingthe2004statementstheirviewwasthatsuchpaymentswereprobable.

Forthe2005statementstherewasvirtualcertaintythatthepaymentswouldhavetobemade.Thepaymentswereactuallymadein2006.

Inwhichfinancialstatementsmustacontingentliabilityfirstbedisclosed?A.2002B.2006C.2003D.20047【单选题】(10分)KalamLtd.purchasedabuildinginJanuary2003for€500,000.Fortaxpurposes,depreciationisof2%peryearusingthestraight-linedepreciationmethod.Depreciationforaccountingpurposesis5%usingthestraight-linedepreciationmethod.Thetaxrateis40%.

AccordingtoIAS12-'IncomeTaxes',whatshouldbethedeferredtaxbalanceat31December2005?A.Deferredtaxliability:€18,000B.Deferredtaxasset:€18,000C.Deferredtaxliability:€15,000D.Deferredtaxasset:€15,0008【单选题】(10分)On1January2006Transport&Co.had:

PPE(bookvalue)€2