雨课堂学堂在线学堂云《Elementary Accounting Practice (International Edition)（安徽理工学校）》单元测试考核答案

第1题Enterpriseinternalcontrolistoimprovethequalityofaccountinginformation,sotheimplementationofinternalcontrolsubjectisfinancialinstitutionsandpersonnel.()第2题Thefollowingstatementsaboutaccountingfunctionsareincorrect().AAccountingrunsthroughthewholeprocessofeconomicactivitiesandisthemostbasicfunctionofaccountingBThefunctionofaccountingreferstotherecognition,measurement,recordandreportoftheeconomicactivitiesofspecificsubjectsbytakingcurrencyastheonlyunitofmeasurementCThefunctionofaccountingsupervisionreferstotheexaminationoftheauthenticityandlegitimacyoftheeconomicactivitiesofspecificsubjectsandrelatedaccountingDThebasiccharacteristicsofaccountingaremanifestedintwoaspects:currencyasthemainunitofmeasurement,accuracy,integrityandcontinuity正确答案：BC第3题Amongthefollowingitems,whichcanberecognizedasaccountingentitiesare().ASubsidiariesBSalesDepartmentCGroupcompanyDParentcompany正确答案：ABCD第4题Thefollowingstatementaboutthebasisofaccrualbasisofaccountingiscorrect().ATheaccrualbasisreferstotherecognitionofcurrentrevenuesandexpensesbytheacquisitionoftherighttoreceivepaymentsortheobligationtomakepaymentsBUndertheaccrualbasis,therecognitionofrevenuesandexpensesshallbebasedontheactualreceiptsandexpendituresofrevenuesandexpensesCUndertheaccrualbasis,alltherevenueandexpensesthathavebeenrealizedandincurredorborneforthecurrentperiodshallbeincludedintheincomestatementasrevenueandexpensesforthecurrentperiod,regardlessofwhetherthemoneyhasbeenreceivedandpaidDUndertheaccrualbasis,thegoodssoldthismonthandthepaymentreceivedis100,000yuan,andthepaymentreceivednextmonthis200,000yuaninadvance.Thegoodssoldthismonthare300,000yuanbutthepaymentisexpectedtobereceivednextmonth,andtheincometoberecognizedthismonthis100,000yuan正确答案：AC第5题Amongthefollowingitems,whichdonotbelongtothequalityrequirementsofaccountinginformationare().AImportanceBCautionCMonetarymeasurementDAccrualbasis正确答案：CD第6题Amongthefollowingitems,thequalityrequirementsofinformationprudenceare().AReserveforinventorydeclinesonthebalancesheetdayBThevaluationmethodoftheinventorycostincurredineachperiodshallbeconsistentandshallnotbechangedatwillCRecognizeestimatedliabilitiesforwarrantyobligationsthatarelikelytooccurongoodssoldDIdentifyprojectedliabilitiesforlikelyenvironmentalliabilities正确答案：ACD第7题Amongthefollowingitems,whichmeettherequirementsofcomparableinformationqualityare().ATheaccountinginformationprovidedbytheenterpriseshallbeeasyforuserstounderstandanduseBTheaccountinginformationofthesameenterpriseatdifferentperiodsshouldbecomparabletoeachotherCTheaccountinginformationofdifferententerprisesinthesameaccountingperiodshouldbecomparabletoeachotherDTheaccountingpoliciesadoptedbytheEnterpriseshallnotbechangedinthesubsequentperiod正确答案：BC第8题Amongthefollowingitems,thecontentsthatdonotbelongtotheaccountingprofessionalethicscodeare().ASticktotherulesBBeobjectiveandimpartialCImprovethequalityofaccountingDDeliverinformationinatimelymanner正确答案：CD第9题Amongthefollowingitems,whichonedonotbelongtothebasicassumptionsofenterpriseaccounting().AMonetarymeasurementBAccountingentitiesCSubstanceoverformDGoingconcern第10题Inthefollowingstatementsabouttheaccountingprofessionalethics,whichoneisincorrect().AFocusonaccountingworkandaccountingposition,hardworkandnocomplaintsBBeloyaltoyourduty,doyourbestanddoyourdutyCContinuouslyimproveaccountingprofessionalskillsDLoveaccountingworkandrespectaccountingprofession第1题Thepreparationofgovernmentfinancialreportsismainlybasedontheaccrualbasisandthedatageneratedbyfinancialaccountingshallprevail.()第2题Theobjectiveofmanagementaccountingistoprovideusersoffinancialreportswithaccountinginformationrelatedtothefinancialpositionandoperatingresultsoftheunit.()第3题Ifanenterpriserecognizesacurrentobligationthatmeetsthedefinitionofliabilityasaliability,twoconditionsmustbemet.Theeconomicbenefitsrelatedtotheobligationarelikelytoflowoutoftheenterpriseandtheamountoffutureeconomicbenefitsflowingoutoftheenterprisecanbemeasuredreliably.()第4题Amongthefollowing,managementaccountingelementsare().AApplicationenvironmentBInformationandreportsCManagementaccountingobjectivesDManagementaccountingactivities正确答案：ABD第5题Themainpointsofparallelregistrationofgeneralledgerandsubsidiaryledgerare().AThebookkeepingpersonnelarethesameBTheaccountingperiodisthesameCKeepaccountsinthesamedirectionDTheamountisthesame正确答案：BCD第6题Amongthefollowingaccountingerrors,whichcouldnotbedetectedthroughthepreparationofthetrialbalance,are().ARecordthereversedirectionofborrowingandlendingforabusinessBMoredebitsandlesscreditsarerecordedforabusinesstransactionCOmissionofabusinesstransactionDOmissionofanaccountitem正确答案：AC第7题Amongthefollowingitems,theassetelementcharacteristicsare().AItisexpectedtobringeconomicbenefitstotheenterpriseBFormedbypasttransactionsoreventsCMusthaveownershipDTheeconomicbenefitsassociatedwiththeresourcearelikelytoflowtoenterprises正确答案：AB第8题Ofthefollowingitems,thecorrecttreatmentoftheoriginalvoucherwithanerrorintheamountis().ATheissuingunitshallcorrectandaffixtheofficialsealoftheissuingunitonthevoucherBItshallbecorrectedonthecertificatebytheissuingunitandsignedbythehandlingpersonnelCItshallbecorrectedonthecertificatebytheissuingunitandsignedbythepersoninchargeoftheunitDReissuethecertificatebytheissuingunit第9题Ofthefollowingitems,whichfallunderthecostcategoryintermsoftheeconomiccontentreflectedintheaccounts,is().AMainbusinesscostsBOtherbusinesscostsCResearchanddevelopmentexpenditureDSalesexpenses第10题Ofthefollowing,theactivitiesthatcausebothassetsandliabilitiestoincreaseinthebusinessaccountingequationare().ADepositthepaymentinthebankbeforereceivingthebuyer'sreturnBWithdrawcashfrombankdepositsCPaymentofservicearrearsbybankdepositDGetaloanfromabankProject3Exercise第1题Ifanenterprisehasconfirmeditsincomefromcommoditysalesbuthasnotyetreceivedthepaymentforgoods,itshallwriteofftheconfirmedincomefromcommoditysalesifitlearnsthatthecustomerhasdifficultyincashflowandcannotrecoverthepaymentforgoodsonthebalancesheetdate.()第2题Whendeterminingtheaccountingmethodfortheimpairmentofaccountsreceivable,theenterpriseshouldmakeareasonablechoicebetweentheallowancemethodandthedirectoffsettingmethodaccordingtotheactualsituationoftheenterpriseandinaccordancewiththecost-benefitprinciple.()第3题Indiscountingacommercialacceptance,thedifferencebetweentheamountactuallyreceivedandthefacevalueshallbedebitedorcreditedtothe"chargeofmanagement".()第4题Theexcessmoneyreceivedbytheenterpriseonreturnofbankdraftsisdebitedtothe"othermonetaryfunds"account.()第5题OnDecember10,2016,CompanyApurchased100,000sharesofCompanyBandcalculatedthemastradingfinancialassets,paying2.58millionyuaninpriceandanother0.6millionyuanintransactionexpenses.OnDecember31,thefairvalueis2.49millionyuan.Withoutconsideringotherfactors,theamountof"operatingprofit"itemintheprofitstatementofCompanyAin2016is()millionYuanthisyear.AA.9BB.-9CC.8.4DD.9.6第6题Amongthefollowingitems,thenetrealizablevalueofinventoriesatthebalancesheetdateofanenterpriseis().ABookvalueofinventoryBEstimatedsellingexpensesandrelatedtaxesintheprocessofsellinginventoryCEstimatedsellingpriceofinventoryDEstimatedcoststobeincurredfrominventorytocompletion正确答案：BCD第7题ThefollowingitemsshallbeincludedinthecostofClient'sprocessedmaterialssolddirectlyafterprocessingrecovery().AExcisetaxcollectedandpaidonbehalfofthetrusteeBPaytheround-triptransportationfeeforcommissionedprocessingCActualcostofrawmaterialsconsumedDProcessingfeespaid正确答案：ABCD第8题Ofthefollowingitems,theaccountingtreatmentofpackagingiscorrectlystated().APackagingproductssoldtogetherwithcommoditiesandnotpricedseparatelyshallbeincludedinotherbusinesscostsaccordingtotheactualcostBPackagingitemspricedseparatelywiththesaleofcommoditiesshallbeincludedinsellingexpensesattheactualcostCPackagingmaterialsusedintheproductionofproductsshallbeincludedintheproductioncostaccordingtotheactualcostDTherepaircostoftherentedpackagingshallberecordedintootherbusinesscostsaccordingtotheactualexpenditure正确答案：CD第9题Anenterpriseusestheplannedcostmethodtoaccountforrawmaterials.Amongthefollowingitems,thematerialcostvarianceaccountshallbedebited().AMaterialpurchasecostoverrunsBMaterialprocurementcostsavingsCDifferenceincostoverrunstobeapportionedformaterialscarriedforwardfromthewarehouseDSavingsdifferencetobeapportionedforcarry-overmaterials正确答案：AD第10题Amongtheitemslistedbelow,thoseconstitutingtheinventoryoftheenterpriseare().AGoodssoldoncommissionBEngineeringmaterialsCIntheproductDLow-valueconsumableproducts正确答案：ACD第11题Ofthefollowingitems,theenterpriseshallbeaccountedforthroughthe"Otherreceivables"account().ATherentandutilitiespaidonbehalfofthestaffshallbereceivableBAmountpayablebytheinsurancecompanyforaccidentaldamagetothepropertyCTransportationfeespaidinadvanceonbehalfofcustomersforsellinggoodsDDepositpaidforrentingpackaging正确答案：ABD第12题Amongtheitemslistedbelowthatshouldnotbeaccountedforthroughthe"othermonetaryfunds"accountis().ASalesgoodsreceivedacommercialdraftfromthebuyerBBankdraftreceivedforsaleofgoodsCPettyfundsdepositedinotherdepartmentsandindividualsoftheenterpriseDSecuritydepositpaidforrentedpackaging正确答案：ABCD第13题Amongthefollowingitems,thecorrectaccountingtreatmentofenterprisecashsurplusis().ACashsurplusesforwhichthecausecannotbeascertainedarerecordedinnon-operatingincomeBCashoverflowspayabletorelevantentitiesarecreditedtootherpayablesCUnexplainedcashoverflowwrite-downsforadministrativeexpensesDCashoverflowspayabletorelevantunitsarecreditedtoaccountspayable正确答案：AB第14题Underthefollowingaccount,thedepositpaidbyanenterpriseforrentedpackagingshouldbedebitedunder().AOtherbusinesscostsBOtherpayablesCPrepaidaccountsDOtherreceivables第15题Ofthefollowingitems,whichshouldnotbeincludedinthecostofthecommissionedmaterials,aretherelatedtaxesandfeesincurredintheprocessingoftherecoveredcommissionedmaterialsusedinthecontinuousproductionoftaxableconsumergoods.()AMaterialoverrunvariancetobebornebytheshipmentofprocessedgoodsBExcisetaxpaidbythetrusteeCProcessingfeespaidbytheEnterprisetotheAgentDFreightpaidbytheenterpriseforsendingoutprocessingmaterials第16题Theamortizationofrentalpackagesandmaintenancecostsforenterprisesarerecordedundertheheading().AOtherbusinesscostsBSellingexpensesCCostofproductionDwrite-downofincomefromotheroperations第17题AsageneralVATtaxpayer,anenterprisepurchasedabatchofrawmaterialsinSeptember2019.ThepriceindicatedonthespecialVATinvoicewas500,000yuan,andtheVATamountwas65,000yuan,whichhasbeenpaid;Inaddition,60,000yuanofhandlingfeeshallbepaidwithbankdeposit(excludingVAT),40,000yuanofsortingandfinishingfeeshallbeincurredbeforewarehousing(excludingVAT),and60,000yuanofreasonablelossshalloccurduringtransportation.Withoutconsideringotherfactors,therecordedcostofthisbatchofrawmaterialsis()RMB.A60B56.5C60.6D59.4第18题Thefollowingtaxes,notincludedininventorycosts,are().ADutiespaidbygeneraltaxpayersonimportsofrawmaterialsBVATpaidbygeneraltaxpayersforpurchasingrawmaterialsCConsumptiontaxpaidbygeneraltaxpayersonimportsoftaxableconsumergoodsDVATpaidbysmall-scaletaxpayersforpurchasingrawmaterials第19题Ofthefollowingitemsthatshouldbedebitedunderthe"NotesReceivable"accountis().ABanker'sacceptancereceivedforservicesrenderedBCashier'schecksreceivedforservicesrenderedCBankdraftsreceivedforsalesofgoodsDtransferchecksreceivedforsalesofrawmaterials第20题Ofthefollowingitems,theexpendituresrelatedtotheacquisitionoftradingfinancialassetsbyVATgeneraltaxpayersshouldbeincludedininvestmentincome().ATransactioncostsexcludingVATBCashdividendsincludedinthepricedeclaredbutnotyetpaidCVATamountindicatedonthespecialVATinvoiceDInterestonbondsincludedinthepricethathasreachedtheinterestpaymentperiodbuthasnotyetbeencollected第21题Inthefollowingitems,cashshortfallsdiscoveredbyanenterprise'scashinventoryforwhichnocausecanbeascertainedshouldbedebiteduponapprovalunder().ANon-operatingexpensesBOtherreceivablesCAdministrativeexpensesDFinancialexpenses第22题Accordingtotherelevantregulationsofcashmanagement,enterprisesgenerallycannotusecashonhandforsettlementofthefollowingeconomicbusinesses:().AInnovationbonusesawardedtoscientificandtechnicalpersonnelasrequiredBLaborsecuritybenefitspaidtoemployeesCThepurchaseofagriculturalproductsfromindividualsDPaymentformachineryandequipmenttotheexternalunitProject4Exercise第1题Aftertheliquidationofabandonedfixedassets,thebalanceofthe"liquidationoffixedassets"accountshouldbetransferredtothe"non-operatingexpenditure"or"non-operatingincome"account.()第2题Whenarealestateenterpriseseparatelyobtainstherighttousethelandforbuildingcommercialhouses,itshallcapitalizetheexpenditureincurredatthetimeofacquisitionasthecostofintangibleassets.()第3题Forfixedassetswhosecosthasreachedthepredeterminedusablestateandistemporarilydeterminedaccordingtotheestimatedvalue,theoriginaltentativevalueshallbeadjustedaccordingtotheactualcostafterthecompletionofthefinalaccount,buttheoriginaldepreciationamountalreadydrawnisnotrequiredtobeadjusted.()第4题Amongthefollowingassets,whichcanbeclassifiedasinvestmentrealestateaccounts,are().ALeasedmanufacturingpremisesBIdlelandrecognizedinaccordancewithrelevantstateregulationsCOfficebuildingsco-existingforrentalandself-use,rentalpartsthatcanbeindividuallymeasuredDLanduserightsheldandreadyfortransferafterappreciation正确答案：ACD第5题Whenanenterpriseamortizesintangibleassetswhoselifeislimited,theamountofamortizationshallbeincludedin()onacase-by-casebasis.AOverheadBManufacturingexpensesCFinancialexpensesDOtherbusinesscosts正确答案：ABD第6题Ofthefollowingitems,theincorrectstatementregardingproductivebiologicalassetsis().AThecostofoutsourcingproductivebiologicalassetsincludesthepurchaseprice,relatedtaxesandfees,andthetransportationfeeandinsurancefeeincurredinoutsourcingarenotincludedinthecostBCostsofself-propagatinglivestockanddraftanimals,includingnecessaryexpendituressuchasfeedcosts,laborcostsandoverheadcostsincurredpriortowarehousingCDepreciationofproductivebiologicalassetsisnotcalculatedonascheduledbasisDThereserveforimpairmentofproductivebiologicalassetsmaybereversedonceithasbeendrawnup正确答案：ABCD第7题Atthebeginningoftheleaseperiod,theassetsleasedbytheenterprisemaychoosenottorecognizetheuserightassetsandleaseliabilities().AShort-termleasesforaperiodoflessthan12monthsBLong-termleasesforlongerthan12monthsCLow-valueleasesDHigh-valueleases正确答案：AC第8题Amongthefollowingitems,thereisareductioninthebookvalueoffixedassets().ADepreciationoffixedassetsBImpairmentlossoffixedassetsoccursCObsolescenceordamageoffixedassetsDDisklossfixedassets正确答案：ABCD第9题Acompanysellsaspecialequipment,obtainsthepriceof300,000yuan,thevalue-addedtaxof39,000yuan,incursthecleaningexpenseof50,000yuanexcludingtax,thevalue-addedtaxofcleaningexpenseis4,500yuan,thebookvalueoftheequipmentis220,000yuan,notconsideringotherfactors.Amongthefollowingitems,theaccountingresultsofthenetprofitandlossofthisdisposalarecorrect().ACreditnon-operatingincomeof30,000yuanBAffectedoperatingprofitof30,000yuanCCreditassetsdisposalgainsandlossesof69,000yuanDCreditassetdisposalgainsandlossesof30,000yuan正确答案：BD第10题Amongthefollowingstatements,thecorrectoneregardingdepreciationoffixedassetsis().ADepreciationofthesalesdepartmentisrecordedinsellingexpensesBDepreciationoffixedassetsusedinself-researchanddevelopmentisincludedinR&DexpenditureCDepreciationoffixedassetsinthebasicproductionplantisincludedinmanufacturingexpensesDDepreciationofleasedfixedassetsisincludedinmainbusinesscosts正确答案：ABC第11题Amongthefollowingstatementsaboutthedepreciationmethodofenterprisefixedassets,thecorrectoneis().AThefixedassetsreducedbytheenterpriseinthecurrentmonthshallbedepreciatedinthesamemonthBDepreciationoffixedassetsaddedbytheenterpriseinthecurrentmonthshallbecalculatedandwithdrawnfromthecurrentmonthCThefixedassetsthatcontinuetobeusedafterfulldepreciationarenotsubjecttodepreciationDThefixedassetsthatarescrappedinadvancebutnotfullydepreciatedarenolongersubjecttosupplementarydepreciation正确答案：ACD第12题Thewrongaccountingtreatmentoflong-termequityinvestmentwithcostmethodis().AThelong-termequityinvestmentthattheinvestorisabletocarryoutwithsignificantinfluenceontheinvesteeshallbeaccountedbycostmethodBTheinvestedpartyshallrealizenetprofitintheyear,andtheinvestmentpartyshallrecognizetheinvestmentincomeaccordingtoitsshareCInadditiontothecashdividendsorprofitsdeclaredbutnotyetpaidinthepriceorconsiderationactuallypaidatthetimeofinvestment,theinvestingenterpriseshallrecognizetheinvestmentincomeaccordingtoitsshareofthecashdividendsorprofitsdeclaredandpaidbytheinvestedentityDTheinvestmententerpriseshallrecognizetheinvestmentincomeaccordingtotheshareofcashdividendsorprofitsdeclaredbytheinvestedentity,anddebittheaccountof"bankdeposits"andcredittheaccountof"investmentincome"正确答案：ABD第13题AccordingtotheprovisionsoftheaccountingStandardsforbusinessenterprises,amongthefollowingitems,thecorrectaccountingexpressionofcreditor'srightsinvestmentis().AAtthetimeofacquisition,thepurchasepriceshallbemeasuredasthecost,andtherelatedtaxespaidshallberecordedintothecurrentprofitandlossBTheinterestofbondsthathavereachedtheinterestpaymentperiodbuthavenotbeencollectedincludedintheactualpaymentpriceshallbeincludedinthecostofdebtinvestmentCThesubsequentmeasurementofcreditor'srightsinvestmentshalladopttheeffectiveinterestratemethodDInterestreceivableduringtheholdingperiod(aftertakingintoaccountsuchinterestadjustmentsasexcessanddiscountamortizationundertheeffectiveinterestratemethod)shallberecognizedasinvestmentincome正确答案：CD第14题CompanyAandCompanyBaretwounrelatedindependententerprises,andtherewasnoinvestmentrelationshipbeforethemerger.OnMarch1,2020,CompanyAandCompanyBenteredintoamergeragreement,stipulatingthatCompanyAwouldacquire80%ofthesharesofCompanyBwithfixedassetsasthemergerconsideration.Onthemergerdate,theoriginalbookpriceofCompanyA'sfixedassetswas16.8millionyuan,depreciationwas3.2millionyuan,impairmentreservewas0.8millionyuanandfairvaluewas11millionyuan.Thebookvalueofowner'sequityofCompanyBis$12million.Inthemerger,CompanyApaidatotalof150,000yuanforauditfeesandotherexpenses.TheinitialinvestmentcostofCompanyAwhenacquiringthelong-termequityinvestmentis()RMBAA.1100BB.1115CC.1200DD.1215第15题Ofthefollowingitems,thosethatfallunderthecategoryoflong-termdeferredcostsare().AExpenditureincurredfortheimprovementofleaseduseableassetsBExpenditureforimprovementofitsownfixedassetsCManagethedailyrepairexpensesofthefixedassetsofthedepartmentDDepreciationofproductionequipment第16题Ofthefollowingitems,theonethatdoesnotresultinanincreaseordecreaseinthecarryingvalueofintangibleassetsis().AProvisionforimpairmentofintangibleassetsBExpendituresduringtheresearchphaseCAmortizationofintangibleassetsDTransferofownershipofintangibleassets第17题Thefollowingitemsshouldbeincludedintheincomestatementundertheheading"lossonImpairmentofAssets"is().ALossofrawmaterialsBImpairmentlossoffixedassetsandintangibleassetsCImpairmentlossonaccountsreceivableDNetlossonsaleofintangibleassets第18题AsageneralVATtaxpayer,anenterprisepurchasedapatent,obtainedandverifiedbythetaxauthorities,andindicatedontheVATinvoicethatthepricewas1.2millionyuan,andtheVATamountwas72,000yuan.Inordertopublicizetheproductsproducedbythepatentright,anadditionalpublicityexpenseofRMB200,000isincurred.Withoutconsiderationofotherfactors,therecordedvalueofthepatentis()thousandYuan.A127.2B147.2C120D140第19题InDecember2020,anenterpriseincurredthefollowingfollow-upexpendituresonfixedassets:30000Yuanforupgradingproductionequipment(conformingtocapitalizationconditions),3000yuanfordailymaintenanceofworkshopproductionline,and2000yuanfordailymaintenanceofofficeequipmentofadministrativedepartment.Withouttakingotherfactorsintoaccount,theamountofthesubsequentexpenditureoffixedassetsoftheenterpriseis()yuaninthefollowingitems.A5000B2000C35000D3000第20题OnNovember21,2019,aCompanypurchasedafixedassetanddelivereditforuseinthesamemonth.Theoriginalvalueofthefixedassetsis5millionyuan,theestimatedservicelifeis5years,andtheestimatednetsalvagevalueis50,000yuan.Depreciationiscalculatedonthesum-of-yearsbasis.Withoutconsideringotherfactors,theamountofdepreciationaccruedforthisfixedassetin2019is()RMBYuan.A8.25B13.75C27.5D16.5第21题AsageneralVATtaxpayer,anenterprisepurchasedapieceofequipmentthatdidnotneedtobeinstalled,andthepriceindicatedonthespecialVATinvoicewas50,000Yuan,andtheVATamountwas6,500yuan.Inaddition,transportationfeeandprofessionalservicefeeareincurred.TheVATspecialinvoiceindicatesthetransportationfeepriceof1000yuanandVATtaxof90yuan.Thecostofprofessionalservicefeeis500yuan,andtheVATis30yuan.Withoutregardtootherfactors,therecordedvalueoftheequipmentis()yuan.A50000B60000C58500D51500第22题CompanyApurchases30%ofCompanyB'ssharesonJanuary1,2019,andthepurchasepriceisRMB33million,whichhasasignificantimpactsincethedateofinvestment.Onthedateofacquisitionoftheinvestment,thefairvalueoftheidentifiablenetassetsofCompanyBis100millionyuan.OnDecember31,2019,CompanyBrealizednetprofitofRMB9millionanddeclaredcashdividendofRMB4million.ThebookvalueofCompanyA'slong-termequityinvestmentattheendoftheyearis()millionyuan.A3000B3300C3570D3450第23题OnApril1,2019,ACo.,Ltd.purchaseda3-yearbondwithafacevalueof10millionyuananddivideditintodebtinvestment.Theactualpaymentwas11millionyuan,including500,000yuanofbondinterestthathasreachedtheinterestpaymentperiodbuthasnotbeenreceivedyet,and50,000yuanofrelatedtaxesandfeeswerepaid.Theinitialentryamountofthebondinvestmentis()millionYuan.A1005B1100C1055D1000Project5Exercise第1题Iftheenterpriseentruststheprocessingoftaxableconsumergoods(non-goldandsilverjewelry),theconsumergoodswillcontinuetobeusedfortheprocessingoftaxableconsumergoodsaftertherecovery,andtheconsumptiontaxcollectedandpaidbytheagentshallbeincludedinthecostofthecommissionedprocessingmaterials.()第2题Ifanemployeeofanenterprise,Zhang,isapprovedtohaveafamilyleaveof5daysandtheenterpriserecognizesitasnon-cumulativeabsencewithpay,theenterpriseshallconfirmtheemployee'scompensationrelatedtonon-cumulativeabsencewithpayduringhisleave.()第3题Theenterpriseshallrecognizetheemployeepaypayableinrelationtotheaccumulatedpaidabsencesduringtheaccountingperiodinwhichtheactualabsencesoccurred.()第4题Thefollowingitemsshallbeaccountedthroughthe"taxespayable"account().AStampdutypaidbyopeningandusingbooksBResourcetaxpayableonminingmineralproductsCEmployeesocialinsurancepremiumpayableDIndividualincometaxwithheldfromemployeesalariesshallbepaid正确答案：BD第5题Amongthefollowingitems,enterprisesshouldbeaccountedbythe"employeecompensationpayable--non-monetarybenefits"item().AProvisionofstaffeducationfundsBDepreciationallowanceforfreeuseofmotorvehiclesforseniormanagementCCovermedicalexpensesforemployeesDSelf-producedproductsissuedtoemployeesasemployeebenefits正确答案：BD第6题Amongthefollowingitems,whichbelongtothe"employeecompensationpayable"accountoftheenterpriseare().AWagesoftemporarystaffwhohaveenteredintoLabourcontractsBCompensationofdulyappointedandretainedBoardmembersCWagesofpersonnelwhoprovideservicestotheenterprisebysigningacontractwithalaboragencyDBonusforfull-timeemployeeswhohaveenteredintoalaborcontract正确答案：ABCD第7题Thefollowingitemsshallbeaccountedforthroughthe"Employeecompensationpayable"section().ARelocationallowanceprovidedtoemployeesBStaffeducationfundssetasideinaccordancewithregulationsCReimburseemployeesfortravelexpensesDCashcompensationforterminationoflaborrelations正确答案：ABD第8题Amongthefollowingitems,thecorrectstatementof"interestpayable"is().AIfanenterprisedrawsabanker'sacceptance