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財務會計(北京第二外國語學院)知到章節(jié)測試答案智慧樹2023年最新第一章測試
WhichofthefollowingisnotarequirementinthefinancialstatementsunderIAS1?
參考答案:
Chairman’scommentaryonperformance
Whenacompanyissuessharesformorethantheirnominalamount,theexcessiscalled…
參考答案:
Sharepremium
Whatisthetermusedtodescribethetimebetweentheacquisitionofassetsforprocessingandtheirrealizationincashorcashequivalents?
參考答案:
Operatingcycle
UnderIAS1,howoftenshouldfinancialstatementsbeprepared?
參考答案:
Atleastannually
WhichofthefollowingisnotacomponentofaStatementofFinancialPosition?
參考答案:
Costofgoodssold
WhichofthefollowingisnotarequireddisclosureunderIAS1?
參考答案:
Numberofemployees
WhichsectionsofanannualreportdoIFRSsapplyto?
參考答案:
Financialstatements
Thestatementofcashflowsis
參考答案:
coveredinIAS(InternationalAccountingStandard)7
Thecashflowdirectmethodcalculatescashgeneratedfromoperationsfrom
參考答案:
analysisofallreceiptsandpaymentsrelatingtooperatingactivities
第二章測試
Whichofthefollowingstatementsarecorrect:
i)Problemsofrevenuerecognitionwouldnothavearisenifaccountingappliedtheventureconceptoronlyuponreceiptincashofallamountsearned.
ii)Thesaleofanitemwithawarrantytorestoreittoworkableconditionuptoayearaftersalemayberecognisedasincomeifthecommitmentinvolvedcanbemeasured.
iii)Noincomeisrecognisedunlessitsamountisestablishedobjectively.
參考答案:
i,ii,iiiandiv
Whichofthefollowingstatementsarecorrectinrespectofabusinesswhichproducesgoodstobeheldasinventory,readyforsale.
i)Salesincomeshouldnotberecogniseduntilabuyerisfoundandpriceisagreedon
ii)Salesincomeshouldnotberecognisedifthebuyerisinanothercountryandreceiptoftheamountdependsonwhetherthebuyerreceivesexchangeclearancefromgovernment.
iii)Salesincomeshouldberecognisedonlywhenproceedsarereceived.
iv)Whetherthesaleisrecognisedatpointofsale,deliveryorinvoicingdependsonwhatitspracticehasbeeninthepast.
參考答案:
i,iiandiv
Itisusualforaretailshoptorecognizerevenuewhen:
參考答案:
Thecustomerbecomeslegallyobligedtopayforthegoods
Atradersellscomputerhardwarewithawarrantythatheisresponsibleforanyrepairwithinayearofsale.Hemayrecognisethesalesincomeatthepointofsalebecause:
參考答案:
Fromexperiencethetradercanquantifythecostofsuchrepairsandaccountforitseparately
Rachelmanufacturessurgicalgloves.Uponreceivinganorderfromahospitalforsupplyingthemwiththeirrequirementsforthreeyearsendingon31stDecember2012,sheraisedaninvoicefor£15,000andhasaccountedforitbycreditingSalesaccountanddebitingReceivablesaccount.Forpreparingthefinancialstatementsinrespectoftheyearended31stDecember2010theadjustingentriesrequiredare:
參考答案:
DebitSalesAccountandcreditReceivablesaccountwith£10,000
Whichofthefollowingisnotaninventory?
參考答案:
Machines
Thefollowingclassesofcostsareusuallyinvolvedininventorydecisionsexcept
參考答案:
Machiningcost
Thecostofinsuranceandtaxesareincludedin
參考答案:
Inventorycarryingcost
Aninventory,whichconsistsofpartiallyworkedgoodsiscalled
參考答案:
workinprocessinventory
AninventorywhichconsistsofstockwaitingtobeusedInprocessofmanufacturingisknownas
參考答案:
directmaterialsinventory
第三章測試
Landisgenerallyshownonthebalancesheetunder
參考答案:
Property,Plant,andEquipment.
Aplantassetwithacostof$900,000andaccumulateddepreciationof$800,000issoldfor$80,000.Whatistheamountofthegainorlossondisposaloftheplantasset?
參考答案:
$20,000loss.
GrantCompanyhasdecidedtochangetheestimateoftheusefullifeofanassetthathasbeeninservicefor2years.Whichofthefollowingstatementsdescribestheproperwaytoreviseausefullifeestimate?
參考答案:
Bothcurrentandfutureyearswillbeaffectedbytherevision.
TheLandaccountwouldincludeallofthefollowingcostsexcept
參考答案:
thecostofbuildingafence.
IAS16requiresarevaluationsurplusresultingfrominitialrevaluationofPPEtobetreatedinoneofthefollowingways-
參考答案:
DebitedtotheclassofPPEthatisbeingrevaluedandcreditedtoaequity
Anentitymanufacturescomponentsforthecarindustryandusesself-madetools,whichitcontinuallydevelops.Costsoftoolingaredepreciatedoverfouryearsandthetoolsaremanufacturedinitsonefactory,where4%ofthespaceisallocatedtodevelopment.Thefactorydepreciationchargeshould-
參考答案:
Beallocatedonthebasisof4%perannumandaddedtothecostofthetooling
AnentityhasapolicyofrevaluingitsPPE.Anassetcost$15mon1January2008,hasausefullifeof15yearsandisdepreciatedonastraight-linebasistoazeroresidualvalue.Thevalueoftheassetat31December2008was$14.5m.At31December2009,themarketvalueoftheassetwas$12.5m.Theaccountingentryat31December2009wouldbe-
參考答案:
Depreciation$1.04mtoincomestatement,fallinvalueof$0.5mchargedtorevaluationreserveand$0.46mtotheincomestatement
Anentityownsafleetofcompanycarsandexecutivevehicles,andhasotherpropertyandequipmentinordertoservicethefleet.Itdecidedtorevaluesomeofitsproperty,plantandequipment.WhichoneofthefollowingoptionscomplieswithIAS16?
參考答案:
Revalueanentireclassofproperty,plantandequipment
Anentityoperatesachainofhotelsandisproposingtostopdepreciatingthehotelequipmentandexpensethecostofreplacementeachyear.Theentityshould-
參考答案:
Capitaliseallassetswithausefullifeofmorethanoneyearanddepreciatethem
Whichofthefollowingisnotanexternalindicationofimpairment?
參考答案:
null
第四章測試
Giventhefollowingaccountbalancesatyearend,computethetotalintangibleassetsonthebalancesheetofJanssenEnterprises.Cash$1,500,000AccountsReceivable1,000,000Trademarks1,200,000Goodwill2,500,000Research&DevelopmentCosts2,000,000
參考答案:
3700000
Investmentpropertycanbeheldby:
參考答案:
theownerandalessee,underafinancelease
Whichofthefollowingisnotanexampleofinvestmentproperty?
參考答案:
Propertyleasedtoanotherentityunderafinancelease
Therecognitioncriteriathatanassetmustmeetbeforeitmayberecognisedandpresentedinthefinancialstatementsinclude:
參考答案:
aprobabilitythatfutureeconomicbenefitswillflowtotheentity;
Thetwokeycharacteristicsofintangibleassetsarethattheyareidentifiableandthatthey:
參考答案:
lackphysicalsubstance;
Theconceptthatdistinguishesotherintangibleassetsfromgoodwillis:
參考答案:
identifiability;
Whichofthefollowingisnotconsidereda“borrowingcost”underIAS23?
參考答案:
Principalrepaymentsonaloanforproperty,plantandequipment
Whichofthefollowingisnota“qualifyingasset”underIAS23–BorrowingCosts?
參考答案:
Massproducedinventory
Grantsshouldberecognisedat_____
參考答案:
Fairvalue
A(n)_____assetissomethingthatisnon-physical,butholdsvalueforaspecifictimeperiod.
參考答案:
definiteintangible
第五章測試
Whichofthefollowingstatement(s)applywhenconsolidatingstatementsoffinancialposition
a)Allinter-companybalancesshouldbecancelled
b)Thegroupshareofthewholeofsubsidiary’sprofitisincludedwithingroupprofit
c)Intercompanyprofitshouldbeeliminatedunlessitisrealisedbysaletoanoutsider
d)Subsidiary’sassetvaluesneedtobeupdatedattheendofeachaccountingperiod
參考答案:
a&c
Withregardtopreparingconsolidatedstatementsoffinancialpositionwhichofthefollowingstatementsis/arecorrect?
a)theconsolidatedstatementoffinancialpositionreportsonlyparent’sgoodwill
b)Anyunrealizedprofitmadebyasubsidiaryshouldbeeliminatedfromitsprofit
c)Anamountowedtoeachotherwithinthegroupneedstobecancelled
d)Onlythegroupportionofanyunrealisedprofitneedbeeliminated.
參考答案:
b&c
Whenpreparingaconsolidatedstatementoffinancialpositiontheidentifiablenonmonetaryassetsofthesubsidiaryneedtobefairvaluedforwhichofthefollowingreason/reasons?
a)Toinformtheacquiredcompanywhatitsassetsareworthinthemarket
b)Tocomplywiththepracticefollowedovertheyears
c)Toreporteachofthesubsidiary’sassetsatwhatitcostthegrouptoacquire
d)Toidentifytheamountpaidforgoodwillastheresidualnotattributedtootherassets
參考答案:
c&d
WhenpreparingaconsolidatedStatementoffinancialpositiontheidentifiablenonmonetaryassetsofthesubsidiaryneedtobefairvalued.Whichofthefollowingassetsofthesubsidiaryneedtobefairvalued?
a)Landandbuildingappearinginthebooksofthesubsidiary
b)Tradereceivablesreportedonthesubsidiary’sbalancesheet
c)Brandnamethecostrelatingtowhichthesubsidiaryhasalreadyfullywrittenoff
d)Inventoryreportedonthesubsidiary’sstatementoffinancialposition
參考答案:
a,c&d
Whichofthefollowingstatementsareincorrectwithregardtopreparationofaconsolidatedstatementoffinancialposition?
a)Gainonfairvaluationofasubsidiary’sassetisapre-acquisitionprofit
b)Noncontrollinginterestdoesnotdeserveanyportionoffairvaluationgain
c)Ifanassetisnotreportedinthesubsidiary’sledgeritneednotbefairvalued
d)Gainonfairvaluationofsubsidiary’sassetinflatesthecostofgoodwill
參考答案:
b,c&d
Whenpreparingaconsolidatedstatementoffinancialpositionanyprofitmadebyonememberofthegroupagainstanothershouldbeeliminatedunlessithasbeenrealisedbydisposaltosomeoneoutsidethegroup.Whichofthefollowingis/arethereason(s)forthis?
a)Becauseanentitycannotmakeaprofitagainstitsownself
b)Becauseitisfashionabletodoso
c)Becausesubsidiary’sassetsneedstobereportedattheamounteachcostthegroup
d)Becausetheunsoldgoodsmayhavetobereturnedtothepartypurchasedfrom
參考答案:
a&c
Aparentownstwothirdofthesubsidiary’sequity.Asatayearendthesubsidiary’sinventoryincludesgoodssenttoitbytheparentinvoicedat£360,000.Parenthaspurchasedthesegoodsfor£300,000.Whichofthefollowingarethecorrectentriesforeliminatingunrealisedprofit?
參考答案:
Debittheparent’sretainedearningsandcreditthesubsidiary’sinventorywith£60,000
Theparentpaid£480toacquire75%of300ordinarysharesissuedbythesubsidiaryon1stJanuary2012whensharesinthesubsidiarywerequotedat180ppershareandtheequityandreservesofthesubsidiarywerereportedas£350andfairvaluationofitsassetsidentifiedagainof£50.Whatisthegoodwillofthesubsidiaryonthisdate?
參考答案:
£215
Whichofthefollowingstatementsis/arecorrectwithregardtoaccountingforgoodwill?
a)Goodwillneedstobewrittenoffassoonasitisidentified.
b)Goodwillisreportedcontinuouslyasanassetunlessitisimpaired
c)Goodwillshouldbeamortisedoveranestimatedusefullife
d)Goodwillshouldbeamortisedoveranestimatedusefullifenotexceedingtwentyyears
參考答案:
b
第六章測試
.Acontractthatevidencesaresidualinterestintheassetsofanentityafterdeductingallofitsliabilitiesiscalled…
參考答案:
Anequityinstrument
.Whichofthefollowingisnotanexampleofapotentialordinaryshare?
參考答案:
Standardpreferredshare
Acontractwhichgivesrisetoafinancialassetinoneentityandafinancialliabilityinanotherentityiscalled:
參考答案:
Afinancialinstrument
AlternativemethodsofcalculatingEPSmustneverbepresented.
參考答案:
錯
Followingarightsissue,thecomparativefigureforthepreviousperiodshouldbeadjustedasfollows:
參考答案:
PriorperiodEPSx(TERP÷FVpersharepriortorightsissue)
Ordinarysharesoutstandingduringtheperiodare
參考答案:
Theweightedaveragenumberofsharesoutstandingduringtheperiod
PrivatecompaniesmustpresentEPSonthefaceoftheirfinancialstatements.
參考答案:
錯
BasicEPSiscalculatedusingthenetprofitoflossfortheperiodattributableto…
參考答案:
Ordinaryshareholders
WhereshouldbasicEPSbepresentedinthefinancialstatements?
參考答案:
StatementofComprehensiveIncome
Preferencedividends,whichremainunpaidattheendofthefinancialperiod,arenotdeductedfromnetprofitwhencalculatingBasicEPS.
參考答案:
錯
第七章測試
Afinancialinstrumentis:
參考答案:
Atypeofcontract
TheaccountingprincipleappliedbystandardIAS32whendistinguishingbetweenliabilitiesandequityis:
參考答案:
Substanceoverform
Redeemablepreferencesharesshouldbeclassified(fromtheissuingcompany'spointofview)as:
參考答案:
Afinancialliability
AcompanywhichcomplieswithIFRS9holdsafinancialassetwhichgivesriseonspecifieddatestocashflowsthataresolelypaymentsofprincipalandinterest.Thecompany'sonlyobjectiveinholdingthisassetistocollectthesecashflows.
Thisfinancialassetshouldbemeasuredat:
參考答案:
Amortizedcost
On1January2016,acompanybuys£50,000of7%loanstockfor£47,865.Interestisreceivedon31Decembereachyearandthestockwillberedeemedatapremiumof10%on31December2019.Theeffectiveinterestrateis10.5%perannum.
Calculatetheamortizedcostoftheloanstockat31December2016.
參考答案:
£49,391
Onedifferencebetweenafinancialleaseandoperatingleaseisthat:
參考答案:
anoperatingleaseisoftencancellablebythelessee.
Theprincipalreasonfortheexistenceofleasingisthat:
參考答案:
companies,financialinstitutions,andindividualsderivedifferentbenefitsfromowningassets.
Awaytoanalyzewhetherdebtorleasefinancingwouldbepreferableisto:
參考答案:
comparethenetpresentvaluesundereachalternative,usingtheafter-taxcostofborrowingasthediscountrate.
Aconventionalrevolvingcreditagreementallowsafirm:
參考答案:
todoalloftheabove.
Thetypeofleasethatincludesathirdparty,alender,iscalleda(n):
參考答案:
leveragedlease.
第八章測試
Short-termemployeebenefitsdonotinclude:
參考答案:
null
Anemployer'sstatementoffinancialpositionshouldshowaliabilityequaltotheexpectedamountpayableinthefollowing12monthsasaresultofunusedentitlementtonon-accumulatingshort-termpaidabsences.TrueorFalse?
參考答案:
錯
Definedbenefitplansarepost-retirementbenefitplanswhere:
參考答案:
Theemployerislegallyorconstructivelyobligedtoprovideanagreedlevelofpost-employmentbenefits
Inthecaseofadefinedbenefitplan,theemployer'sstatementoffinancialpositionshouldshow:
參考答案:
Anassetorliabilityequaltothedifferencebetweenthepresentvalueofthedefinedbenefitobligationattheendofthereportingperiodandthefairvalueoftheplanassetsattheendofthereportingperiod
Inthecaseofadefinedbenefitplan,theexpenseshownintheemployer'sstatementofcomprehensiveincomeshouldnormallyinclude:
參考答案:
Alloftheabove
AForeignOperationis:
參考答案:
Aforeignoperationisabranch,associate,jointventureorsubsidiary,wheretheactivitiesareconductedinadifferentcountrytothatoftheparentundertaking.
Thefunctionalcurrencyis:
參考答案:
Thecurrencyoftheprimaryeconomicenvironmentinwhichtheundertakingoperates.
ThePresentationCurrencyis:
參考答案:
Usedintheparent’sandintheconsolidatedfinancialstatements.
ExchangeDifferenceis:
參考答案:
Thedifferencecalculatedfromreportingthesamenumberofunitsofaforeigncurrency,inthepresentationcurrency,atdifferentexchangerates.
Thenetinvestmentinaforeignoperationis:
參考答案:
Theparent’sshareofthenetassetsoftheundertaking.
第九章測試
Whichofthefollowingdefinestheterm‘fairvalue’?
參考答案:
Thepricethatwouldbereceivedtosellanassetorpaidtotransferaliabilityinanorderlytransactionbetweenmarketparticipantsatthemeasurementdate
WhichofthefollowingarenottheexceptionsforapplicationofIFRS13?
參考答案:
HedgeinstrumentswithinthescopeofIFRS9FinancialInstruments
InX’saccountingbooksthevalueoffinancialassetsis$400whiletheirmarketvalueis$450.Xwantstomeasureitsfinancialassetsatfairvalue.WhichofthefollowingadjustmentdoesXneedtobookinordertocorrectlypresentitsfinancialassetsatfairvalue?
參考答案:
DRFinancialAssets50CRProfitorLoss50
Valuationtechniquesusedtomeasurefairvalueshall…
參考答案:
Maximizetheuseofrelevantobservableinputsandminimizetheuseofunobservableinputs
Asignificantdecreaseinthevolumeorlevelofmarketactivityfortheassetorliabilityinrelationtonormalmarketactivityfortheassetorliability(orsimilarassetsorliabilities)indicatesthattransactionsinthatmarketarenotorderly.
參考答案:
錯
Trevelyan&Co.isbeingsuedfordamages.Whenpreparingits2002financialstatementsthedirectorstooktheviewthatthelikelihoodofanypaymentshavingtobemadetotheclaimantwasremote.Inpreparingthe2003financialstatementstheirviewwasthatitwaspossiblethatsuchpaymentswouldhavetobemade,andinpreparingthe2004statementstheirviewwasthatsuchpaymentswereprobable.
Forthe2005statementstherewasvirtualcertaintythatthepaymentswouldhavetobemade.Thepaymentswereactuallymadein2006.
Inwhichfinancialstatementsmustacontingentliabilityfirstbedisclosed?
參考答案:
2002
KalamLtd.purchasedabuildinginJanuary2003for€500,000.Fo
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