MOOC 中國會(huì)計(jì)準(zhǔn)則（全英文）-江西財(cái)經(jīng)大學(xué) 中國大學(xué)慕課答案

MOOC中國會(huì)計(jì)準(zhǔn)則（全英文）-江西財(cái)經(jīng)大學(xué)中國大學(xué)慕課答案1.1QUIZ1、問題：WhoissuesChineseaccountingstandards?選項(xiàng)：A、MinistryofFinanceB、IASBC、FASBD、SEC正確答案:【MinistryofFinance】2、問題：Accountingstandardsarethebasicprinciplesthataccountantsmustfollowwhentheyareengagedinaccountingwork.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】1.2QUIZ1、問題：Whatfactorswillaffecttheformulationofaccountingstandards?選項(xiàng)：A、LawB、PoliticsC、CultureD、Economy正確答案:【Law#Politics#Culture#Economy】2、問題：Onceaccountingstandardsareformulated,theywillnotbechanged.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【錯(cuò)誤】3、問題：Accountingstandardsmustbeformulatedbygovernment.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【錯(cuò)誤】4、問題：Ifthecapitalallocationismainlyindirectfinance,financialinstitutionscanobtainmoreinformationthanotherpeople.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】Unit1Test1、問題：WhoissuesChineseaccountingstandards?選項(xiàng)：A、MinistryofFinanceB、IASBC、FASBD、SEC正確答案:【MinistryofFinance】2、問題：Whatfactorswillaffecttheformulationofaccountingstandards?選項(xiàng)：A、ALawB、PoliticsC、CultureD、Economy正確答案:【ALaw#Politics#Culture#Economy】3、問題：Accountingstandardsarethebasicprinciplesthataccountantsmustfollowwhentheyareengagedinaccountingwork.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】4、問題：Onceaccountingstandardsareformulated,theywillnotbechanged.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【錯(cuò)誤】5、問題：Accountingstandardsshouldbeformulatedbygovernment.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【錯(cuò)誤】6、問題：Ifthecapitalallocationismainlyindirectfinance,financialinstitutionscanobtainmoreinformationthanotherpeople.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】2.1QUIZ1、問題：In1990,theMinistryofFinanceissuedNo.1AccountingStandardsforBusinessEnterprises.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【錯(cuò)誤】2、問題：TheprocessofChinaaccountingstandardsfromexplorationtoconvergenceisalsoaprocessofcontinuousreformandopenoftheChina’seconomy.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】2.2QUIZ1、問題：Thereare4assumptionsinIFRS,includingbusinessentity,going-concern,timeperiodandmonetaryunit.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【錯(cuò)誤】2、問題：Theaccountingentitycanbeeitheronecompanyorbusinessgrouporganizedbyseveralcompanies.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】3、問題：Thefundamentalqualitativecharacteristicsofaccountinginformationarefaithfulrepresentationandunderstandability.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【錯(cuò)誤】Unit2Test1、問題：Werecognizeincome,expensesorotheraccountingelementswhichbasedon選項(xiàng)：A、theformationofrightsandobligationsB、thereceiveofcashC、ThepaymentofcashD、Theformationofrights.正確答案:【theformationofrightsandobligations】2、問題：ThebasicstandardoftheCASincludes_____?選項(xiàng)：A、GeneralprovisionsB、QualitativerequirementsofaccountinginformationC、AccountingelementsD、AccountingmeasurementE、Financialreports正確答案:【Generalprovisions#Qualitativerequirementsofaccountinginformation#Accountingelements#Accountingmeasurement#Financialreports】3、問題：Thereare4assumptionsinCAS,including選項(xiàng)：A、BusinessentityB、Going-concernC、TimeperiodD、Monetaryunit正確答案:【Businessentity#Going-concern#Timeperiod#Monetaryunit】4、問題：In1990,theMinistryofFinanceissuedNo.1AccountingStandardsforBusinessEnterprises.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【錯(cuò)誤】5、問題：TheprocessofChinaaccountingstandardsfromexplorationtoconvergenceisalsoaprocessofcontinuousreformandopenoftheChina’seconomy.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】6、問題：Thereare4assumptionsinIFRS,includingbusinessentity,going-concern,timeperiodandmonetaryunit.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【錯(cuò)誤】7、問題：Theaccountingentitycanbeeitheronecompanyorbusinessgrouporganizedbyseveralcompanies.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】8、問題：Thefundamentalqualitativecharacteristicsofaccountinginformationarefaithfulrepresentationandunderstandability.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【錯(cuò)誤】3.1QUIZ1、問題：Whichofthefollowingisaproductcostasitrelatestoinventory?選項(xiàng)：A、SellingcostsB、InterestcostsC、RawmaterialsD、Abnormalspoilage正確答案:【Rawmaterials】2、問題：Allthefollowingcostswhichwouldnotbeincludedincostofinventories,exceptfor選項(xiàng)：A、AbnormalwasteofdirectmaterialsB、StoragecostsC、SellingcostsD、Productcosts正確答案:【Productcosts】3、問題：TheaccountingtreatmentofinventoriesarequitesimilarunderCAS1andIAS2.Bothstandardsaccountforinventoryacquisitionsathistoricalcostandevaluateinventoryforfairvaluesubsequenttoacquisition.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【錯(cuò)誤】4、問題：Theterm‘netrealizablevalue’(NRV)referstothenetamountthatacompanyexpectstorealizefromthesaleofinventory.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】5、問題：UnderCAS1,acompanyshouldabandonthehistoricalcostprinciplewhenthefutureutilityoftheinventoryitemfallsbelowitsoriginalcost.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】6、問題：UnderCAS1,ifinventoryiswrittendownunderthelower-of-cost-or-NRVvaluation,thenewbasisisnowconsidereditscost.Asaresult,theinventorymaynotbewrittenbackuptoitsoriginalcostinasubsequentperiod.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【錯(cuò)誤】7、問題：Bothmerchandisingandmanufacturingcompaniesnormallyhavemultipleinventoryaccounts.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【錯(cuò)誤】3.2QUIZ1、問題：SantoCorporationdeclaresanddistributesacashdividendthatisaresultofcurrentearnings.Howwillthereceiptofthosedividendsaffecttheinvestmentaccountoftheinvestorundereachofthefollowingaccountingmethods?選項(xiàng)：A、FairValueMethodEquityMethodNoEffectDecreaseB、FairValueMethodEquityMethodIncreaseDecreaseC、FairValueMethodEquityMethodNoEffectNoEffectD、FairValueMethodEquityMethodDecreaseNoEffect正確答案:【FairValueMethodEquityMethodNoEffectDecrease】2、問題：Iftheparentcompanyowns90%ofthesubsidiarycompany'soutstandingcommonstock,thecompanyshouldgenerallyaccountfortheincomeofthesubsidiaryunderthe選項(xiàng)：A、CostmethodB、FairvaluemethodC、DivesturemethodD、Equitymethod正確答案:【Costmethod】3.3QUIZ1、問題：Investmentpropertiesmaygeneratecashflowslargelyindependentlyofotherassetswhichtheentityholds.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】2、問題：UnderCAS3,investmentpropertyrefertoland-userightthathavebeenleasedorland-userightheldforsaleratherthanland.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】3.4QUIZ1、問題：Whichofthefollowingisnotamajorcharacteristicofaplantasset?選項(xiàng)：A、PossessesphysicalsubstanceB、AcquiredforresaleC、AcquiredforuseD、Yieldsservicesoveranumberofyears正確答案:【Acquiredforresale】2、問題：Depreciationisthesystematicallocationofthedepreciableamountofanassetovertheasset'susefullife.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】3、問題：Assetsclassifiedasproperty,plant,andequipmentcanbeeitheracquiredforuseinoperations,oracquiredforresale.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【錯(cuò)誤】4、問題：Costssubsequenttoacquisitionofproperty,plant,andequipmentshouldbecapitalizedwhentheyincurredtoachievegreaterfuturebenefits.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】3.5QUIZ1、問題：CAS6intangibleassetscoveredtherecognition,measurementanddisclosureoflongtermequityinstrument.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】Unit3Test1、問題：Whichofthefollowinginventoriescarriedbyamanufacturerissimilartothemerchandiseinventoryofaretailer?選項(xiàng)：A、RawmaterialsB、Work-in-processC、FinishedgoodsD、Supplies正確答案:【Finishedgoods】2、問題：CAS1excludescertaininventoriesfromitsscopesuchas:選項(xiàng)：A、Work-in-processheldbyamanufacturerB、WorkinprocessarisingunderconstructioncontractsC、GoodsthathavebeensegregatedforshipmenttoacustomerD、Unsoldunitsleftonhandinamerchandisingcompany正確答案:【W(wǎng)orkinprocessarisingunderconstructioncontracts】3、問題：UnderCSA1,allofthefollowingcostflowassumptionscouldbeappliedexceptfor選項(xiàng)：A、Moving-averageB、Weighted-averageC、FIFOD、LIFO正確答案:【LIFO】4、問題：Iftheparentcompanyowns90%ofthesubsidiarycompany'soutstandingcommonstock,thecompanyshouldgenerallyaccountfortheincomeofthesubsidiaryunderthe選項(xiàng)：A、CostmethodB、FairvaluemethodC、DivesturemethodD、Equitymethod正確答案:【Costmethod】5、問題：Whichofthefollowingisaproductcostasitrelatestoinventory?選項(xiàng)：A、SellingcostsB、InterestcostsC、RawmaterialsD、Abnormalspoilage正確答案:【Rawmaterials】6、問題：Allthefollowingcostswhichwouldnotbeincludedincostofinventories,exceptfor選項(xiàng)：A、abnormalwasteofdirectmaterialsB、storagecostsC、sellingcostsD、productcosts正確答案:【productcosts】7、問題：Whichofthefollowingcouldbeclassifiedasaninvestmentproperty?選項(xiàng)：A、Abuildingheldforself-useB、AbuildingconstructedonbehalfofthirdpartiesC、AbuildinghavealreadybeenrentedD、Abuildingheldasinventory正確答案:【Abuildinghavealreadybeenrented】8、問題：Foramanufacturer,fixedassetsmayinclude:選項(xiàng)：A、suppliesB、buildingstructuresusedasofficesandfactoriesC、inventoryD、customers正確答案:【buildingstructuresusedasofficesandfactories】9、問題：Whichofthefollowingisnotamajorcharacteristicofaplantasset?選項(xiàng)：A、PossessesphysicalsubstanceB、AcquiredforresaleC、AcquiredforuseD、Yieldsservicesoveranumberofyears正確答案:【Acquiredforresale】10、問題：Ifthefairvaluemodelisadopted,investmentpropertyshall選項(xiàng)：A、bedepreciatedB、beamortizedC、notbedepreciatedoramortizedD、bedepreciatedoramortized正確答案:【notbedepreciatedoramortized】11、問題：Foramanufacturer,fixedassetsmayinclude:選項(xiàng)：A、BuildingstructuresusedasofficesandfactoriesB、EquipmentsC、MachineryD、Supplies正確答案:【Buildingstructuresusedasofficesandfactories#Equipments#Machinery】12、問題：Forincomestatementpurposes,whichcoulddepreciationmethodbeusedunderCAS4?選項(xiàng)：A、Units-of-productionB、Straight-lineC、Sum-of-the-years'-digitsD、Declining-balance正確答案:【Units-of-production#Straight-line#Sum-of-the-years'-digits#Declining-balance】13、問題：CAS3allowstheentitytoselectcostmodelorfairvaluemodelforsubsequentmeasurementfreely.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【錯(cuò)誤】14、問題：Ifthereisconclusiveevidencethatthefairvalueofaninvestmentpropertycanbeobtainedcontinuouslyandreliably,afairvaluemodelcouldbechosen.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】15、問題：Investmentpropertyshouldberecognizedasanassetwhenitisprobablethatthefutureeconomicbenefitsthatareassociatedwiththepropertywillflowtotheentity,andthecostofthepropertycanbereliablymeasured.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】16、問題：UnderbothCASandIFRS,companiesshouldreviewfixedassetsforindicatorsofimpairmentsonanannualbasis.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】17、問題：UnderCAS4,companiescanuseeitherthehistoricalcostmodelortherevaluationmodel.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【錯(cuò)誤】18、問題：Ifthefairvaluemodelisadopted,investmentpropertyshallnotbedepreciatedoramortized.Trueorfalse?選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】19、填空題：UnderCAS4,companiesonlycanusethehistoricalcostmodelortherevaluationmodel?正確答案:【historicalcost】4.1QUIZ1、問題：Short-termbenefitsincludeallofthefollowingexcept選項(xiàng)：A、terminationbenefitsB、paidannualleaveandpaidsickleaveC、profit-sharingandbonusesD、wages,salariesandsocialsecuritycontributions正確答案:【terminationbenefits】2、問題：Whatareemployeeslookingforinananalysisofanentity'sfinancialstatements?選項(xiàng)：A、toassesscreditworthinessB、toassesswhetherfurtherloansshouldbemadetothecompanyC、tohighlightweakperformingareasinordertofocustheirattentionontheseareasD、asabasisforwagenegotiation正確答案:【asabasisforwagenegotiation】3、填空題：Post-employmentbenefitscanbeoftwotypes:definedcontributionplanand（）正確答案:【definedbenefitplan】4.2QUIZ1、問題：CAS14specifiestherequirementfortherecognitionandmeasurementofrevenueanddisclosureofrelatedinformation.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】2、問題：Revenuehavenothingtodowiththecapitalinvestedbytheowner.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】4.3QUIZ1、問題：YXisbasedinA-landwherecorporateincometaxispayableinadvancebasedonestimatedtaxableprofitfortheyear.In20X2,YXpaidthetaxauthorities$460,000inrelationtoestimatedtaxableprofitsfortheyear.However,attheyearendof31December20X2,thetaxauthoritiesconfirmedthatYXshouldonlyhavepaid$440,000.WhatshouldYXrecogniseinitsstatementoffinancialpositionasat31December20X2inrelationtocurrenttax?選項(xiàng)：A、Acurrenttaxliabilityof$20,000B、Acurrenttaxassetof$20,000C、Acurrenttaxliabilityof$440,000D、Acurrenttaxassetof$440,000正確答案:【Acurrenttaxassetof$20,000】2、填空題：Taxationpayablesorreceivablesinthefuturebasedon()existedatreportingdate.正確答案:【temporarydifferences】4.4QUIZ1、問題：Aweaknessofthehistoricalcostmodelisthatitdoesnotaccountforchangesinthepurchasingpowerofthecurrencythatisusedinthefinancialstatements.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】2、問題：Accountingstandardsarenowlesslikelytorequiretherecordingordisclosureoffairvalueinformationduetoitsinherentsubjectivity.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【錯(cuò)誤】3、問題：Becauseofthehistoricalcostprinciple,fairvaluesmaynotbedisclosedinthestatementoffinancialposition.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【錯(cuò)誤】Unit4Test1、問題：Short-termbenefitsincludeallofthefollowingexcept:選項(xiàng)：A、terminationbenefitsB、paidannualleaveandpaidsickleaveC、profit-sharingandbonusesD、wages,salariesandsocialsecuritycontributions正確答案:【terminationbenefits】2、問題：YXisbasedinA-landwherecorporateincometaxispayableinadvancebasedonestimatedtaxableprofitfortheyear.In20X2,YXpaidthetaxauthorities$460,000inrelationtoestimatedtaxableprofitsfortheyear.However,attheyearendof31December20X2,thetaxauthoritiesconfirmedthatYXshouldonlyhavepaid$440,000.WhatshouldYXrecogniseinitsstatementoffinancialpositionasat31December20X2inrelationtocurrenttax?選項(xiàng)：A、Acurrenttaxliabilityof$20,000B、Acurrenttaxassetof$20,000C、Acurrenttaxliabilityof$440,000D、Acurrenttaxassetof$440,000正確答案:【Acurrenttaxassetof$20,000】3、問題：QP'staxcomputationshowstaxdueof$290,000ontaxableprofitsfortheyearended30June20X4.Thetaxdueispayableinfourequalinstalments,twobeforetheyearendof30June20X4andtwoaftertheyearend.Asat30June20X4,QPhaspaidthefirsttwoinstalments.WhatshouldQPrecogniseinitsstatementoffinancialpositionasat30June20X4inrelationtocurrenttax?選項(xiàng)：A、Acurrenttaxassetof$145,000B、Acurrenttaxliabilityof$145,000C、Acurrenttaxassetof$290,000D、Acurrenttaxliabilityof$290,000正確答案:【Acurrenttaxliabilityof$145,000】4、問題：At31December20X0,FBrecognisedacurrenttaxliabilityof$50,000.Thiswassettledinfullon1October20X1for$59,000.WhatistheaccountingentryrequiredbyFBon1October20X1?選項(xiàng)：A、DrCash$59,000;CrCurrenttaxliability$50,000,CrProfitorloss$9,000B、DrCurrenttaxliability$50,000,DrProfitorloss$9,000;CrCash$59,000C、DrCurrenttaxexpense$59,000;CrCash$59,000D、DrCash$59,000;CrCurrenttaxexpense$59,000正確答案:【DrCurrenttaxliability$50,000,DrProfitorloss$9,000;CrCash$59,000】5、問題：WhichoneofthefollowingisNOTanadvantageofhistoricalcostaccounting?選項(xiàng)：A、Amountsoftransactionsarereliableandcanbeverified.B、Amountsinthestatementoffinancialpositioncanbematchedtoamountsinthestatementofcashflows.C、Itavoidstheoverstatementofprofitwhichcanariseduringperiodsofinflation.D、Itprovidesfeweropportunitiesforcreativeaccountingthansystemsofcurrentvalueaccounting.正確答案:【Itavoidstheoverstatementofprofitwhichcanariseduringperiodsofinflation.】6、問題：Thepricethatwouldbereceivedtosellanassetorpaidtotransferaliability,inanorderlytransactionbetweenmarketparticipantsatthemeasurementdate.'Thisisadefinitionofwhichmeasurementbasis?選項(xiàng)：A、HistoricalcostB、FairvalueC、ValueinuseD、Currentcost正確答案:【Fairvalue】7、問題：Whichofthefollowingarethecategoriesofemployeebenefits?選項(xiàng)：A、ShorttermbenefitsB、Post-employmentbenefitsC、Otherlong-termemployeebenefitsD、Terminationbenefits正確答案:【Shorttermbenefits#Post-employmentbenefits#Otherlong-termemployeebenefits#Terminationbenefits】8、問題：CAS14specifiestherequirementfortherecognitionandmeasurementofrevenueanddisclosureofrelatedinformation.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】9、問題：Revenuehavenothingtodowiththecapitalinvestedbytheowner.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】10、問題：Aweaknessofthehistoricalcostmodelisthatitdoesnotaccountforchangesinthepurchasingpowerofthecurrencythatisusedinthefinancialstatements.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】11、問題：Accountingstandardsarenowlesslikelytorequiretherecordingordisclosureoffairvalueinformationduetoitsinherentsubjectivity.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【錯(cuò)誤】12、填空題：Taxationpayablesorreceivablesinthefuturebasedon()existedatreportingdate.正確答案:【temporarydifferences】13、填空題：Post-employmentbenefitscanbeoftwotypes:definedcontributionplanand().正確答案:【definedbenefitplan】5.1QUIZ1、問題：WhichoneisnotatypeofbiologicalassetaccordingtoCAS5?選項(xiàng)：A、BearerbiologicalassetsB、ConsumablebiologicalassetsC、DisposalbiologicalassetsD、Commonwealbiologicalassets正確答案:【Disposalbiologicalassets】2、問題：Whichoneofthefollowingsisnotthepurposeforholdingbearerbiologicalassets?選項(xiàng)：A、HeldforgrowingagriculturalpurposeB、HeldforprovidingserviceC、HeldtobeconvertedintoagriculturalproducephysicallyD、Heldforrental正確答案:【Heldtobeconvertedintoagriculturalproducephysically】3、問題：Whichoneofthefollowingstatementsregardingimpairmentonbiologicalassetsisincorrect?選項(xiàng)：A、Impairmenttestonbearerbiologicalassetsisdonethroughcomparingtherecoverableamountandcarryingvalue.B、Impairmenttestonconsumablebiologicalassetsisdonethroughcomparingthenetrealizablevalueandcarryingvalue.C、Reversalofimpairmentlossonbearerbiologicalassetsisallowed.D、Reversalofimpairmentlossonconsumablebiologicalassetsisallowed.正確答案:【Reversalofimpairmentlossonbearerbiologicalassetsisallowed.】5.2QUIZ1、問題：Therearetwopossiblemeasurementofexchangesofnon-monetaryassets--fairvalueorcarryingvalueunderCAS7.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】2、問題：Companiesshouldrecognizeimmediatelyanygainsorlossesontheexchangewhenthetransactionhascommercialsubstanceandthefairvalueoftheassetsexchangedcanbemeasuredreliably.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】3、問題：ThereisnospecificIFRSinaccountingforexchangesofnon-monetaryassets,butwecanfindsimilarprovisionsinIAS16,IAS38andIFRS15.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】4、問題：Whenthefuturecashflowsoftheassetreceivedissignificantlydifferentfromthatoftheassetgivenup,intermsofrisk,timedistributionoramount,anon-monetaryassetexchangehasacommercialsubstance.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】5.3QUIZ1、問題：Onceanassetimpairmentlossisrecognized,itcannotbereversedinasubsequentaccountingperiod.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】2、填空題：Assetimpairmentreferstotheasset’srecoverablevalueis_____(higher/lower)thanitsbookvalue.正確答案:【lower】5.4QUIZ1、問題：BCNgrants1,000shareoptionstoitsstaffprovidedtheycontinuetoworkforBCNfortwoyearsfromthegrantdate.Theoptionsmaybeexercisedintwoyears'timeatanoptionpriceof$6.10.Thecurrentfairvalueoftheoptionis$1.40andtheexpectedfairvalueintwoyears'timeis$2.40(adjustedforthepossibilityofforfeitureinbothcases).UnderCAS11Share-basedPayment,howmuchexpensewouldberecognisedinprofitorlossatthedatetheoptionsaregrantedtoemployees?選項(xiàng)：A、NoneB、$700C、$1,200D、$1,400正確答案:【None】2、問題：Sharebasedplanisclassifiedasequity-settledsharebasedpaymentandcash-settledsharebasedpayment.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】3、問題：Theconceptionofsharebasedpaymentisbroaderthanemployeeshareoptions.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】5.5QUIZ1、問題：CompanyAmadeadecisionthatitisveryhardtocollecttheaccountsreceivableof$2,400,000owedbycompanyBbecausecompanyBfallintofinancialdistress.Afternegotiation,companyBdecidedtosettlethedebtbypayingcashof$1,800,000.CompanyAhascharged$1,000,000ofallowanceforbaddebtonthisaccountsreceivable.WhatistheamountoflossrecognizedbycompanyAonthisdebtrestructuring?選項(xiàng)：A、0B、400,000C、-400,000D、600,000正確答案:【-400,000】2、問題：OnNovember15,2017,companysoldgoodsoncredittocompanyBfor3milliondollarsandrecognizedanaccountsreceivable.Ontheduedate,companyBinformedcompanyAthatitisincapableofpayingthisamountbecauseoffinancialdifficulty.Afternegotiation,companyAacceptedtheoffertoconvertthisdebtintoequityinvestmentincompanyB.Thenumberofconvertedsharesis600,000andthesharehasaparvalueof$1andfairvalueof$4.CompanyAhascharged$400,000intotheallowancefordoubtfuldebt.WhatisthelossrecognizedbycompanyAforthisdebtrestructuring?選項(xiàng)：A、2millionB、0.6millionC、0.2millionD、0正確答案:【0.2million】3、問題：whichtwoofthefollowingaccountingtreatmentsregardingdebtrestructuringiscorrect?選項(xiàng)：A、ifthedebtistobesettledbythedeliveringinventories,thedebtorshouldrecordsalesrevenueandcostofgoodssold.B、ifthedebtistobeconvertedintoequityinstruments,thedebtorshouldrecognizetheequityinstrumentatfairvalue.C、fordebtor,thedifferencebetweenthecarryingvalueofdebtandsumofrecordedamountofequityinstrumentsandrestructurednewdebtshouldberecordedintoprofitorloss.D、ifthedebtistobesettledbyplantassets,thedebtorshouldrecognizegainondebtrestructuringandgainorlossonassetsdisposalaswell.正確答案:【ifthedebtistobeconvertedintoequityinstruments,thedebtorshouldrecognizetheequityinstrumentatfairvalue.#fordebtor,thedifferencebetweenthecarryingvalueofdebtandsumofrecordedamountofequityinstrumentsandrestructurednewdebtshouldberecordedintoprofitorloss.】Unit5Test1、問題：Onwhichofthefollowingdates,thebusinessusuallymakenoaccountingtreatment?選項(xiàng)：A、exercisedateB、eachofreportingdateduringthevestingperiodC、vestingdateD、grantdate正確答案:【grantdate】2、問題：BCNgrants1,000shareoptionstoitsstaffprovidedtheycontinuetoworkforBCNfortwoyearsfromthegrantdate.Theoptionsmaybeexercisedintwoyears'timeatanoptionpriceof$6.10.Thecurrentfairvalueoftheoptionis$1.40andtheexpectedfairvalueintwoyears'timeis$2.40(adjustedforthepossibilityofforfeitureinbothcases).UnderCAS11Share-basedPayment,howmuchexpensewouldberecognisedinprofitorlossatthedatetheoptionsaregrantedtoemployees?選項(xiàng)：A、NoneB、$700C、$1,200D、$1,400正確答案:【None】3、問題：WhichoneisnotatypeofbiologicalassetaccordingtoCAS5?選項(xiàng)：A、BearerbiologicalassetsB、ConsumablebiologicalassetsC、DisposalbiologicalassetsD、Commonwealbiologicalassets正確答案:【Disposalbiologicalassets】4、問題：Whichoneofthefollowingsisnotthepurposeforholdingbearerbiologicalassets?選項(xiàng)：A、HeldforgrowingagriculturalpurposeB、HeldforprovidingserviceC、HeldtobeconvertedintoagriculturalproducephysicallyD、Heldforrental正確答案:【Heldtobeconvertedintoagriculturalproducephysically】5、問題：OnNovember15,2017,companysoldgoodsoncredittocompanyBfor3milliondollarsandrecognizedanaccountsreceivable.Ontheduedate,companyBinformedcompanyAthatitisincapableofpayingthisamountbecauseoffinancialdifficulty.Afternegotiation,companyAacceptedtheoffertoconvertthisdebtintoequityinvestmentincompanyB.Thenumberofconvertedsharesis600,000andthesharehasaparvalueof$1andfairvalueof$4.CompanyAhascharged$400,000intotheallowancefordoubtfuldebt.WhatisthelossrecognizedbycompanyAforthisdebtrestructuring?選項(xiàng)：A、2millionB、0.6millionC、0.2millionD、0正確答案:【0.2million】6、問題：CompanyAmadeadecisionthatitisveryhardtocollecttheaccountsreceivableof$2,400,000owedbycompanyBbecausecompanyBfallintofinancialdistress.Afternegotiation,companyBdecidedtosettlethedebtbypayingcashof$1,800,000.CompanyAhascharged$1,000,000ofallowanceforbaddebtonthisaccountsreceivable.WhatistheamountoflossrecognizedbycompanyAonthisdebtrestructuring?選項(xiàng)：A、0B、400,000C、-400,000D、600,000正確答案:【-400,000】7、問題：Ifthedebtrestructuringistobecarriedoutwithacombinationofpayingcash,transferringnon-cashassetsandrevisingthetermsofdebt,whatissequencefortreatments?選項(xiàng)：A、Revisingtermsofdebts,payingcash,transferringnon-cashassetsB、Transferringnon-cashassets,payingcash,revisingtermsofdebtC、Payingcash,transferringnon-cashassets,revisingtermsofdebtD、Payingcash,revisingtermsofdebt,transferringnon-cashassets正確答案:【Payingcash,transferringnon-cashassets,revisingtermsofdebt】8、問題：Whichoneofthefollowingaccountingtreatmentsregardingbiologicalassetsiscorrect?選項(xiàng)：A、purchasedbiologicalassetshouldbemeasuredatfairvalueB、self-cultivatedconsumablebiologicalassetsshouldbeinitiallymeasuredatfairvalueC、afterreachingtheconditionreadyforintendeduse,thebearerbiologicalassetsmustbedepreciatedD、thebiologicalassetsacquiredthroughnon-monetaryassetsexchangeshouldbemeasuredatfairvalue正確答案:【afterreachingtheconditionreadyforintendeduse,thebearerbiologicalassetsmustbedepreciated】9、問題：whichtwoofthefollowingaccountingtreatmentsregardingdebtrestructuringiscorrect?選項(xiàng)：A、ifthedebtistobesettledbythedeliveringinventories,thedebtorshouldrecordsalesrevenueandcostofgoodssoldB、ifthedebtistobeconvertedintoequityinstruments,thedebtorshouldrecognizetheequityinstrumentatfairvalueC、fordebtor,thedifferencebetweenthecarryingvalueofdebtandsumofrecordedamountofequityinstrumentsandrestructurednewdebtshouldberecordedintoprofitorlossD、ifthedebtistobesettledbyplantassets,thedebtorshouldrecognizegainondebtrestructuringandgainorlossonassetsdisposalaswell正確答案:【ifthedebtistobeconvertedintoequityinstruments,thedebtorshouldrecognizetheequityinstrumentatfairvalue#fordebtor,thedifferencebetweenthecarryingvalueofdebtandsumofrecordedamountofequityinstrumentsandrestructurednewdebtshouldberecordedintoprofitorloss】10、問題：Whichtwoapproachesapplyforthesubsequentmeasurementofbiologicalassets?選項(xiàng)：A、CostmodelB、NRVmodelC、FairvaluemodelD、Equitymethod正確答案:【Costmodel#Fairvaluemodel】11、問題：Sharebasedplanisclassifiedasequity-settledsharebasedpaymentandcash-settledsharebasedpayment.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】12、問題：Onceanassetimpairmentlossisrecognized,itcannotbereversedinasubsequentaccountingperiod.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】13、問題：Theconceptionofsharebasedpaymentisbroaderthanemployeeshareoptions.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】14、問題：Companiesshouldrecognizeimmediatelyanygainsorlossesontheexchangewhenthetransactionhascommercialsubstanceandthefairvalueoftheassetsexchangedcanbemeasuredreliably.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【正確】15、填空題：Assetimpairmentreferstotheasset’srecoverablevalueis()thanitsbookvalue.正確答案:【lower】16、填空題：Thereare___(2/3)possiblemeasurementofexchangesofnon-monetaryassets--fairvalueorcarryingvalueunderCAS7.正確答案:【2】6.1QUIZ1、問題：Enterpriseshouldrecognizecontingentliabilitiesandcontingentassets.選項(xiàng)：A、正確B、錯(cuò)誤正確答案:【錯(cuò)誤】2、問題：Acontingentassetshouldbedisclosedbynoteifaninflowofeconomicbenefitsisprobable.選項(xiàng)：A、正確B、錯(cuò)誤正確