雨课堂学堂在线学堂云《Accounting for everyone（北京航空航天大学）》单元测试考核答案

Accountingforeveryone第1题Acompanyreachedaletterofintentwithabanktoborrow10millionyuantwomonthslater.Thistransactionconstitutesaliabilityforthecompany.()第2题Becausecreditors'claimsonacompany'sassetstakeprecedenceoverthoseoftheowners,owners'equityisatypeofresidualinterest.()第3题Itisnecessarytoperiodizethecompany'sproductionandoperationprocessesaccordingtoaccountingperiodsandtoperiodicallyrecognize,measure,andpreparefinancialreportsbecauseoftheGoing-concernassumption.()第4题Thenetcashflowfromoperatingactivitiesinthestatementofcashflowsisalwaysapositivenumber.()第5题Netprofitintheincomestatementisoperatingprofitminusincometaxexpense.()第6题Acompanyhastotalassetsof60,000yuanandtotalliabilitiesof30,000yuan.Ituses20,000yuanofbankdepositstorepayshort-termloansand15,000yuanofbankdepositstopurchaseequipment.Aftertheabovetransactionsarerecorded,thecompany'stotalassetswillbe()yuan.A2.5B3C4D4.5第7题Acompanyhasafixedassetthatithasfoundtobeinsurplus.Themeasurementattributethatcanbeusedis().AHistoricalcostBFairvalueCPresentvalueDReplacementcost第8题Unlikefinancialaccounting,thecharacteristicsofmanagementaccountingare().AProvidinginformationtoexternalpartiesBMustcomplywithaccountingstandardsCRegularlyissuingannouncementsDProvidinginformationsupportformanagersinforecasting,decision-making,control,analysis,andperformanceevaluation第9题Theprinciplethatthedepreciationmethodsforfixedassetsshouldnotbechangedarbitrarilybythesameenterpriseindifferentperiodsfollowsthe()requirementofaccountinginformationquality.AReliabilityBRelevanceCConservatismDComparability第10题Theaccountingbasisthatusestheactualreceiptandpaymentoffundsasthestandardtoprocesseconomictransactions,determinetherevenueandexpensesofthecurrentperiod,andcalculatetheprofitandlossofthecurrentperiodis().AHistoricalcostprincipleBCashbasisCAccrualbasisDReliability第1题Theaccountingcyclereferstotheentireprocessbywhichanaccountingentity,withinacertainaccountingperiod,repeatsitselffromprocessingeacheconomictransaction(i.e.,preparingandverifyingaccountingvouchers,compilingaccountingentries,andregisteringledgers)toadjustingaccounts,closingaccounts,andpreparingfinancialstatementsattheendoftheperiod.()第2题Theendingbalancesofliabilityaccounts,owner'sequityaccounts,andexpenseaccountsareallonthecreditside().第3题Accountingsubjectshaveaspecificstructure,usedtoclassifyandreflecttheincreasesanddecreasesinaccountingelementsandtheirresults.()第4题Inthesameeconomictransaction,ifoneassetincreasesandtheotherdecreases,itwillnotaffectthebalanceoftheaccountingequation.()第5题Whichofthefollowingaccountingcycleprocessesisthestartingpointandbasisofdailyaccountingwork()?APostingtotheAccountingBooksBVerifyingthetrialbalanceCPreparingtheFinancialStatementsDPreparingAccountingVouchers第6题Underthedebit-creditbookkeeping,thestructuralcharacteristicofanassetaccountis().ADebitincreases,creditdecreases,andthebalanceisonthedebitsideBCreditincreases,debitdecreases,andthebalanceisonthecreditsideCDebitincreases,creditdecreases,generallynobalanceDCreditincreases,debitdecreases,generallynobalance第7题Whichofthefollowingisanexternaloriginalvoucher?()AVATinvoicereceivedforpaymentoftransportationfeesBMaterialRequisitionForm(LimitedQuantity)CSummaryofMaterialIssuanceVouchersDEmployeetravelexpensereimbursementform第8题Whichofthefollowingstatementsaboutdouble-entrybookkeepingisincorrect?()ADebitentriesforassetaccountsindicateincreases,whilecreditentriesindicatedecreases.BDebitentriesforliabilityaccountsindicatedecreases,whilecreditentriesindicateincreases.CEndingcreditbalanceofowners'equityaccounts=Beginningcreditbalance+Creditentriesduringtheperiod-DebitentriesduringtheperiodDEndingdebitbalanceofprofitandlossaccounts=Beginningdebitbalance+Creditentriesfortheperiod-Debitentriesfortheperiod第9题Whichofthefollowingstatementsaboutaccountingsubjectsiscorrect?()AAccountingsubjectsarethenamesofitemsusedtoclassifyandaccountforthespecificcontentsofaccountingelements.BAccountingsubjectsandaccountingstatementitemscorrespondperfectlyone-to-one.CEnterprisescannotaddaccountingsubjectsontheirown.DGeneralledgeraccountsprovidedetailedaccountinginformation.第10题Whichofthefollowingwillcausebothassetsandliabilitiestoincreasesimultaneously?()AWithdrawcashfromthebankforemergenciesBBorrowingmoneyfromabankforatermof5months.CIssuanceofcommercialacceptancebillswithatermof3monthstooffsetoutstandingpaymentsforgoods.DReceivedcapitalcontributionsfrominvestorsanddepositedinabank.Chapter3Homework第1题Accountsreceivablearisingfromthesaleofgoodsshouldberecordedinthe"OtherReceivables"account.()第2题Value-addedtax()paidbyanenterpriseforprocurementisoutputVAT,whileVATwithheldandpaidonbehalfofothersforsalesisinputVAT.()第3题Depreciationofacompany'sfixedassetswillresultinexpenses,butwillnotinvolvebankdeposittransactions.()第4题Whichofthefollowingtransactionswouldincreasebankdeposits?()AObtainingashort-termloanfromabankBWithdrawingcashfromabankforpettycashCReceivingacommercialacceptancebillissuedbythecustomerforthesaleofgoodsDSellinggoodswithpaymentnotyetreceived第5题Advancestosuppliersaretheprepaymentsmadebyanenterpriseinaccordancewiththecontract,whichisoneoftheliabilitiesoftheenterprise.()ATrueBFalse第6题OnDecember31,2024,thebookbalanceofaccountsreceivableofanenterpriseis12millionyuan,andthepresentvalueofexpectedfuturecashflowsis6millionyuan;beforetheprovisionforbaddebtsismade,thecreditbalanceoftheprovisionforbaddebtssubjectis3.5millionyuan.Withoutconsideringotherfactors,theprovisionforbaddebtsthattheenterpriseshouldmakeis()millionyuan.A2.50B600C350D1200第7题Whichofthefollowingisaccountedforthrough"notesreceivable"().ABankcashier'scheckBCommercialacceptancedraftCTransfercheckDDiscountinterest第8题CompanyAsellsabatchofgoods.ThepricelistedontheVATinvoiceis10,000yuan,andtheapplicabletaxrateis13%.Thepaymentistemporarilyowed.Whenrecognizingsalesrevenue,thecompanyshould().ADebit"OperatingIncome"by11,300yuan.BCredit"OperatingIncome"byRMB11,300CDebit"TaxesPayable-ValueAddedTaxPayable"by1300yuan.DCredit"TaxesPayable-ValueAddedTaxPayable"1300yuan第9题WhichofthefollowingitemsisNOTincludedintheaccountingscopeofthe"OtherCurrencyFunds"account?()ALetterofCreditMarginDepositBBankdraftdepositCCommercialacceptancebillsDBankdraftdeposit第10题Regardingcashreceiptsanddisbursementsmanagement,whichofthefollowingstatementsiscorrect?()ABusinessescandirectlypayforgoodsfromtheircashreceipts.BCashreceiptsshouldbedepositedintothebankthefollowingday.CInspecialcircumstancesrequiringcashwithdrawals,approvalmustbeobtainedfromthebankwheretheaccountisheld.DCompaniescanuseIOUstoreplacecashonhand.Chapter4Homework第1题Rawmaterialsusedbytheproductiondepartment,ifidentifiableastowhichproducttheyareconsumedby,shouldbeincludedinmanufacturingoverhead.()第2题Materialsconsumedjointlybyseveralproductsintheworkshopshouldbeincludedintheproductioncost.()第3题Materialspurchasedbyanenterpriseshouldberecordedatactualcost,andtheinputVATpaidduringtheprocurementprocessshouldbeincludedintheinventorycost.()第4题Duringperiodsofhighinflation,comparedtothefirst-in,first-out()method,thelast-in,first-out()methodwillreducethevalueofendinginventoryandincreasecurrentperiodprofit.()第5题TheaccountingentriesfortheProvisionforDeclineinValueofInventoriesattheendoftheaccountingperiodinclude().ADr.ProvisionforDeclineinValueofInventoriesBCr.ProvisionforDeclineinValueofInventoriesCCr.AssetsImpairmentLossDDr.CreditImpairmentLoss第6题Amanufacturingenterprisewithdrawsabatchofrawmaterialsfromtheproductionworkshopforproductproduction,withacostof50,000yuan.WhichofthefollowingJournalEntryregardingthistransactioniscorrect().ADr.RawMaterials50,000Cr.ProductionCosts50,000BDr.ProductionCosts50,000Cr.RawMaterials50,000CDr.OperatingCost50,000Cr.RawMaterials50,000DDr.ManufacturingExpenses50,000Cr.RawMaterials50,000第7题Whichofthefollowingstatementsaboutprovisionfordeclineinvalueofinventoriesiscorrect?()AOnceanprovisionfordeclineinvalueofinventoriesismade,itcannotbereversedduringtheholdingperiodoftheinventory.BReversingtheProvisionforDeclineinValueofInventorieswillreducethebookvalueofinventory.CThedifferencebetweenthecostofinventoryanditsnetrealizablevalueistheamountofprovisionfordeclineinvalueofinventoriesthatneedstobeaccruedinthecurrentperiod.DWhenanenterprisesellsinventory,itmustalsotransferthecorrespondingprovisionfordeclineinvalueofinventories.第8题Whenacompanypurchasesmaterialsandreceivesthemintoitsinventorybuthasnotyetpaidforthem,theaccounttobecreditedis().ARawmaterialsBGoodsintransitCAccountsPayableDBankDeposits第9题AcompanyisageneralVATtaxpayer.Inthisperiod,itpurchasedabatchofgoodswithapurchasepriceofRMB1millionandaVATamountofRMB130,000.Whenthegoodsarrivedandwereinspectedandputintostorage,ashortageof20%wasfound.Amongthem,reasonablelosswas5%,andthecauseoftheremaining15%isstillunderinvestigation.Thenthebookvalueofthegoodsshouldbe()RMB10,000.A100B80C85D95第10题Thecharacteristicsofinventorydonotinclude().AClassifiedascurrentassets.BHeldforconsumptionorsale.CMoreliquidthancashDMaysufferlossesduetopricedeclinesChapter5Homework第1题Whichofthefollowingsituationsqualifiesasaninvestmentinanassociate()?ACompanyAholds51%ofthevotingcapitalofCompanyB.BCompanyAholds10%ofthevotingcapitalofCompanyBandhas3representativesonitsboardofdirectors.CCompanyAholds49%ofthevotingcapitalofCompanyBandhas4representativesonits7-memberboardofdirectors.DCompanyAandCompanyCeachhold50%ofthevotingcapitalofCompanyB.第2题Long-termequityinvestmentsshouldbemeasuredatthehigheroftheircarryingamountorrecoverableamountattheendoftheperiod.()第3题Regardlessofwhetherthecostmethodortheequitymethodisusedtoaccountforlong-termequityinvestments,noaccountingentryismadewhentheinvesteedeclaresstockdividends.()第4题Forlong-termequityinvestmentsacquiredthroughbusinesscombinationsnotundercommoncontrol,theinitialcostisrecognizedatthecarryingamountoftheacquiredparty'sequity.()第5题Long-termequityinvestmentsareequityinvestmentsheldforthepurposeofobtainingshort-termfinancialgains,andaresimilarinnaturetoequityinvestmentsintradingfinancialassets.()第6题CompanyAacquired40%oftheequityofCompanyBbyissuing10millionsharesofitsowncommonstock(parvalueof1𝑝𝑒𝑟𝑠ℎ𝑎𝑟𝑒,𝑓𝑎𝑖𝑟𝑣𝑎𝑙𝑢𝑒𝑜𝑓8pershare)asconsideration,andisabletoexercisesignificantinfluenceoverCompanyB.Ignoringotherfactors,theinitialinvestmentcostofthislong-termequityinvestmentrecordedinthe"Long-termEquityInvestment"accountatthetimethecompanyacquireditis().A10millionyuanB70millionyuanC80millionyuanD90millionyuan第7题Anequityinvestmentheldforthepurposeofgeneratingfinancialreturnsisclassifiedasalong-termequityinvestment().ATrueBFalse第8题WhichofthefollowingwillNOTcauseachangeinthecarryingamountoflong-termequityinvestmentsaccountedforusingtheequitymethod?()ATheinvesteecompanyusesitssurplusreservetocoverlosses.BTheinvesteecompany'snetprofitisnegative.CTheinvesteedeclaresacashdividend.DChangesinthefairvalueofotherequityinstrumentinvestmentsheldbytheinvestee.第9题CompanyAandCompanyBarenotrelatedparties.OnApril1,2021,CompanyAissued40millionordinaryshares(parvalueofRMB1pershare,marketpriceofRMB5)asconsideration,acquiringa90%controllingstakeinCompanyB.Onthemergerdate,CompanyB'snetbookvaluewasRMB150million.Theinitialinvestmentcostofthislong-termequityinvestmentforCompanyAwas().A135millionyuanB200millionyuanC40millionyuanD180millionyuan第10题Inthefollowinginvestmentactivities,theinvestingcompanymayhavegainedcontrolovertheinvesteecompany().AHasarepresentativeontheboardofdirectorsorsimilargoverningbodyoftheinvesteecompany.BSendingmanagementpersonneltotheinvesteecompanyCProvidingkeytechnologiestoinvesteesDAbletoappointorremovemorethanhalfofthedirectorsontheboard.Chapter6Homework第1题Onceanprovisionforimpairmentoffixedassetsisrecognized,itcanbereversedwhentheassetvaluerecovers.()第2题Provisionforimpairmentoffixedassetswillnotaffectthedepreciationoffixedassets.()第3题Forself-constructedfixedassets,thenecessaryexpendituresincurredbeforetheassetreachesitsintendedusablestateshouldberecordedasitsbookvalue.()第4题CompanyApurchasedapieceofequipmentonOctober1,2022,withanoriginalcostof3,000,000yuan,anestimatedusefullifeof5years,andanestimatednetsalvagevalueof8,000yuan.Depreciationiscalculatedusingthedouble-decliningbalancemethod.Ignoringotherfactors,thedepreciationexpensetoberecognizedforthisequipmentin2022is()tenthousandyuan.A29.92B20C10D9.97第5题Whenconstructingfixedassetsusingthedirectmethod,theitemthatisnotincludedinthecostofacquiringthefixedassetsis().AEngineeringmaterialsconsumedbytheprojectBSalariesofpersonnelinconstructionCUtilitiesprovidedbytheproductionworkshopfortheprojectDExpensesincurredbytheenterprise'sadministrativedepartmentfororganizingandmanagingproductionandoperationactivities第6题Fixedassetsrefertotangibleassetssuchasbuildings,machinery,andequipmentwithausefullifeofmorethan12monthsthatareheldforsale.()ATrueBFalse第7题Accordingtotheaccountingstandardsforenterprises,onceanimpairmentlossonfixedassetsisrecognized,itwillberecordedinsubsequentaccountingperiods().ACanbeturnedbackBNoreturnallowed.CDecidewhethertoswitchbackbasedonmarketconditions.DItcanbetransferredbackafterapproval.第8题Therecoverableamountofafixedassetshouldbedeterminedbasedonthehigherofwhichtwoofthefollowing?()AFairvaluelesscoststosell,presentvalueoftheasset'sestimatedfuturecashflowsBBookvalue,fairvaluelesscoststosell.CBookvalue,presentvalueoftheasset'sexpectedfuturecashflowsDHistoricalcost,replacementvalue第9题Acompany,ageneralVATtaxpayer,purchasedapieceofproductionandoperationequipmentthatrequiredinstallationinDecember2021.TheVATinvoiceshowedapurchasepriceof1millionyuan,aVATamountof130,000yuan,andfreightandmiscellaneousexpensesof30,000yuan.Theproductionmaterialsusedduringequipmentinstallationwerevaluedat200,000yuan(excludingtax),andtheVATonthesematerialswas26,000yuan.Thesalariespaidtorelevantpersonnelduringequipmentinstallationwerealso26,000yuan.Afterinstallation,therecordedcostofthefixedassetis()millionyuan.A126B146C125.6D142.6第10题Accordingtoeconomicuse,employeedormitoriesofenterprisesbelongto().AFixedassetsusedforoperatingpurposesBFixedassetsusedfornon-operatingpurposesCNofixedassetsareused.DFixedassetsarenotneeded.Chapter7Homework第1题Enterprisesshouldconductimpairmenttestsonintangibleassetswithfiniteusefullivesattheendofeachyear.()第2题Netlossfromthedisposalofintangibleassetsisrecordedasnon-operatingexpenses.()第3题Non-monetaryassetsthatanenterpriseownsorcontrolsandthatlackphysicalformareintangibleassets.()第4题CompanyAisageneralVATtaxpayer.CompanyApurchasedapatentedtechnologyfromCompanyB.TheVATspecialinvoicestatedthatthepricewas400,000yuanandtheVATamountwas24,000yuan.Topurchasetheabove-mentionedpatentedtechnology,CompanyAspecificallyhiredaserviceorganizationforconsultationandappraisal,andpaidrelatedexpensesof12,000yuan.Then,therecordedvalueoftheintangibleassetis()yuan.A400000B424000C412000D436000第5题Whichofthefollowingstatementsaboutintangibleassetsiscorrect?()ASelf-createdgoodwillandself-createdbrandsofanenterprisecanberecognizedasintangibleassets.BThelanduserightobtainedbypayinglandtransferfeesshouldberecognizedasanintangibleasset.CExpendituresinthedevelopmentphaseofanenterprise'sinternalresearchanddevelopmentprojectshouldallberecognizedasintangibleassets.DThelong-termaccumulatedcustomerrelationshipofanenterpriseisanintangibleassetoftheenterprise.第6题Regardingtheaccountingtreatmentofimpairmentlossesonintangibleassets,whichofthefollowingstatementsiscorrect?()AOnceanimpairmentlossisrecognized,itcanbereversedinasubsequentaccountingperiod.BImpairmentlossesshouldberecordedinthe"AdministrativeExpenses"account.CAfterimpairmentlossisrecognized,theamortizationofintangibleassetsneedstoberecalculated.DIntangibleassetswithindefiniteusefullivesdonotrequireimpairmentprovisions.第7题Therecoverableamountofanintangibleassetshouldbedeterminedbasedonthehigherofwhichtwoamounts?()ABookvalueandpresentvalueoffuturecashflowsBFairvaluelesscoststosellandpresentvalueoffuturecashflowsCHistoricalcostandfairvalueDReplacementcostandbookvalue第8题Whenanenterpriseconductsitsownresearchanddevelopmentofintangibleassets,theexpenditureduringtheresearchphaseshould().ACapitalizedandincludedinthecostofintangibleassetsBExpensedandrecognizedincurrentprofitorlossCInitiallyrecordedasR&Dexpenditure,thentransferredtointangibleassetsuponsuccessfulR&D.DDirectlyincludedinadministrativeexpenses第9题CompanyApurchasedanintangibleassetonJanuary1,2023,withanacquisitioncostof30millionyuanandanamortizationperiodoftenyears.Whichofthefollowingstatementsarecorrect?()ACompanyAisnotrequiredtoamortizeintangibleassetsinJanuary2023.BAmortizationofRMB3millionshouldbeaccruedin2023.CAmortizationofRMB2.75millionshouldbeaccruedin2023.DThecarryingamountofintangibleassetsasofDecember31,2023wasRMB27.25million.第10题Whichofthefollowingisacharacteristicofintangibleassets?()APossessesaphysicalformBUnidentifiableCNon-monetaryassetsDDeterminedfutureeconomicbenefitsChapter8Homework第1题Issuingbondsatapremiumwillincreasefinancingcosts,whileissuingbondsatadiscountwilldecreasefinancingcosts.()第2题Ifanenterpriseprovidesloanguaranteestootherentities,itshallbearjointandseveralliabilityforrepaymentwhentheborrowerisunabletorepay.Therefore,itshouldbetreatedasa"contingentliability".()第3题Short-termloansrefertovariousloansborrowedbyenterprisesfrombanksorotherfinancialinstitutionswithatermoflessthanoneyear,excludingoneyear.()第4题Liabilitiesarepotentialobligationsundertakenbyacompanyanddonotnecessarilyleadtoanoutflowofeconomicbenefitsfromthecompany.()第5题WhichofthefollowingtaxesandleviesisnotincludedintheTaxesandSurcharges()?AConsumptionTaxBCityMaintenanceandConstructionTaxCStampTaxDIncomeTax第6题Employeewelfareexpensesforproductiondepartmentmanagementpersonnelshouldbeincludedinadministrativeexpenses().ATrueBFalse第7题Ifacompanyfailstorepayitsnotespayablewhendue,itshouldbetransferredtootherpayables().ATrueBFalse第8题Whenacompanysetsupa"BondsPayable"accounttoaccountforbondtransactions,theendingcreditbalanceofthisaccountreflects().AOutstandingprincipalofcorporatebondsBInterestonoutstandingbondsissuedbythecompanyCPrincipalandinterestpayableonbondsbythecompanyDPremiumordiscountofcorporatebonds第9题Whichofthefollowingitemsshouldbeaccountedforthroughthe"AccountsPayable"account?()AFreightandhandlingfeespayabletothesellerontheirbehalfBSocialinsurancepremiumsthatshouldbebornebytheenterpriseRentpayableonshort-termleasedfixedassetsCRentpayablefortheleasedpackagingmaterials第10题Whenacompanyprovidesaguaranteeforanothercompany,therepaymentobligationthatmayarisefromthisguaranteefallsunderthecategoryof().APresentobligationBPotentialobligationCSpecificliabilitiesDLiabilitieswithdefiniteamountsChapter9Homework第1题Anenterprise'sappropriationofstatutorysurplusreserveisbasedonrelevantnationallawsandregulations,whiletheappropriationofdiscretionarysurplusreserveisdecidedbytheenterprise'sgoverningbody.()第2题Declaringacashdividendtoshareholderswillnotaffectacompany'scashflow.()第3题Capitalpremiumreferstotheamountbywhichajoint-stockcompanyreceivesproceedsexceedingtheparvalueofitsshareswhenissuingsharesatapremium.()第4题Capitalsurplusdirectlyreflectsthebasicownershiprelationshipoftheenterprise'sownersandcanserveasthebasisforprofitordividenddistributionduringtheenterprise'scontinuedoperation.()第5题Thecapitalofajoint-stockcompanyiscalledpaid-incapital,whilethecapitalofalimitedliabilitycompanyiscalledsharecapital.()第6题Whichofthefollowingwillultimatelyleadtoadecreaseinthetotalamountofowners'equityofanenterprise?()ADeclareddistributionofcashdividendsBAppropriationofstatutorysurplusreserveCDeficitcoveredbysurplusreserveDTransferofcapitalsurplustoincreasecapital第7题Whichofthefollowingwillnotcauseachangeinthetotalamountofretainedearningsofanenterprise?()ANetprofitrealizedinthecurrentyearBAppropriationofstatutorysurplusreserveCDeclareddistributionofcashdividendstoinvestorsDTransferofsurplusreservetoincreasecapital第8题WhichofthefollowingisNOTauseofsurplusreserve?()ACapitalizationBPayingincometaxCMakeupforlossesDIssuingcashdividends第9题WhichofthefollowingwillNOTcauseanincreaseordecreaseincapitalreserves?()AThecompanydeclaresacashdividend.BWithapproval,capitalreservesaretransferredtocapital.CIncreaseinothercapitalreservesDThefundsinvestedbythecompanybyinvestorsexceedtheiragreed-uponshare.第10题Whichofthefollowingaregainsandlossesdirectlyrecognizedinowners'equity?()APaid-incapitalBCapitalreserveCOthercomprehensiveincomeDSurplusreserveChapter10Homework第1题Goodsforwhichthecompanyhasreceivedpayment,issuedinvoices,andrecognizedincome,butwhichthebuyerhasnotyetpickedupattheendofthemonth,shouldstillbeaccountedforasinventory.()第2题Theamountofincomerecognizedfromthesaleofgoodsistheamountafterdeductingtradediscounts.()第3题If,beforesellinggoodstoacustomer,thesellerhasreceivedoracquiredtherighttocollectthecontractualconsideration,incomeshouldberecognizeduponreceiptoffullpayment.()第4题Accordingtotheclassificationofprimaryandsecondarybusinessoperations,thedifferencebetweenoperatingincomeandotheroperatingincomeliesintheamountofincome.()第5题Whichofthefollowingtransactionsismostlikelytorequireincomerecognitionoveraperiodoftimewithina"performanceperiod"().ASellinganitemtoacustomerinasupermarketBSellingastandardizedcomputerthroughane-commerceplatformCDeliveringacustomizedequipmenttoaclientDAone-yearconstructioncontract第6题Accordingtothenewincomestandard,thecoreprincipleforincomerecognitionbyanenterpriseis().AAnenterpriserecognizesincomeupondispatchinggoodsorprovidingservices.BAnenterpriserecognizesincomeuponsigningasalescontract.CAnenterpriserecognizesincomeuponreceivingpaymentfromthecustomer.DAnenterpriserecognizesincomewhenithassatisfiedaperformanceobligationinthecontract,thatis,whenthecustomerobtainscontroloftherelevantgoods.第7题Incomeearnedfromthesaleofmaterialsusedintheproductionofproductsisclassifiedas().AOperatingIncomeBOtheroperatingincomeCNon-operatingincomeDInvestmentincome第8题OnSeptember1,2021,acompanysignedaninstallationservicecontractwithaclient,withcompletionexpectedbyDecember31,2022.Thetotalcontractamountwas24millionyuan,andtheestimatedtotalcostwas20millionyuan.AsofDecember31,2021,thecompanyhadactuallyincurredcostsof6millionyuan.Assumingtheoutcomeofthecontractcanbereliablyestimated,incomeisrecognizedbasedontheproportionofincurredcoststotheestimatedtotalcosts.Theincomerecognizedforthiscontractin2021is()millionyuan.A720B640C350D600第9题CompanyAsignedacontractwithCompanyBtoselltwoproducts,AandB,foracontractpriceof8,000yuan.TheindividualsellingpricesofproductsAandBare6,000yuanand4,000yuanrespectively.Ignoringvalue-addedtaxandotherfactors,thetransactionpriceallocatedtoproductAshouldbe().A6000yuanB4000yuanC4800yuanD3200yuan第10题Theinflowofeconomicbenefitsgeneratedbythetransferofownershipofintangibleassetsbyanenterpriseshouldberecognizedas().AIncomeBGainsorlossesfromdisposalsofassetsCOtheroperatingincomeDOperatingIncomeChapter11Homework第1题Enterprisesthathavenotfullymadeupforlossesfrompreviousyearsarenotallowedtoallocatesurplusreservesordistributeprofitstoinvestors.()第2题Attheendoftheyear,afterthenetprofitornetlossrealizedinthecurrentyearistransferredandprofitisdistributed,the"ProfitDistribution-UnappropriatedProfit"accounthasnobalance.()第3题Whenaproducthasbothfinishedgoodsandwork-in-processattheendofthemonth,thetotalproductioncostsforthatproductneedtobeallocatedbetweenthecostofgoodssoldduringthemonthandthework