中级会计课后习题

3. Reliant Pharmaceutical paid rent on its office building for the next two years and charged the entire expendi-ture to rent expense.

4. Rockville Engineering records revenue only after products have been shipped, even though customers pay Rockville 50% of the sales price in advance.

I

ndicate the organization related to IFRS that performs each of the following functions: 1. Obtains funding for the IFRS standard-setting process. 2. Det ermines IFRS. 3. Encourages cooperation among securities regulators to promote effective and efficient capital markets. 4. Provides input about the standard-setting agenda.

5. Provides implementation guidance about relatively narrow issues.

BE 1–6

IFRS

● LO1–11

IFRS

L

isted below are several transactions that took place during the first two years of operations for the law firm of Pete, Pete, and Roy.

Year 1

Year 2Amounts billed to customers for services rendered .....................................$170,000$220,000Cash collected from customers .....................................................................160,000190,000Cash disbursements: ...................................................................................... Salaries paid to employees for services rendered during the year ..........90,000100,000 Utilities .......................................................................................................30,00040,000 Purchase of insurance policy .....................................................................

60,000

–0–

I

n addition, you learn that the company incurred utility costs of $35,000 in year 1, that there were no liabili-ties at the end of year 2, no anticipated bad debts on receivables, and that the insurance policy covers a three-year period.

R equired: 1. Calculate the net operating cash flow for years 1 and 2. 2. Prepare an income statement for each year similar to I llustration 1–3 on page xxx according to the accrual accounting model.

3. Determine the amount of receivables from customers that the company would show in its year 1 and year 2 balance sheets prepared according to the accrual accounting model.

L isted below are several transactions that took place during the second two years of operations for RPG Consulting. Year 2

Year 3Amounts billed to customers for services rendered

$350,000$450,000Cash collected from credit customers 260,000400,000Cash disbursements: Payment of rent

80,000–0– Salaries paid to employees for services rendered during the year 140,000160,000 Travel and entertainment 30,00040,000 Advertising

15,000

35,000

I

n addition, you learn that the company incurred advertising costs of $25,000 in year 2, owed the advertising agency $5,000 at the end of year 1, and there were no liabilities at the end of year 3. Also, there were no antici-pated bad debts on receivables, and the rent payment was for a two-year period, year 2 and year 3.

R equired: 1. Calculate accrual net income for both years.

2. Determine the amount due the advertising agency that would be shown as a liability on the RPG’s balance sheet at the end of year 2.

T he F ASB Accounting Standards Codification represents the single source of authoritative U.S. generally

accepted accounting principles.

R equired:

1. Obtain the relevant authoritative literature on fair value measurements using the FASB’s Codification Research System at the FASB website ( w https://www.sodocs.net/doc/2b629774.html, ). Identify the Codification topic number that provides guidance on fair value measurements.

E 1–1

Accrual accounting

● LO1–2

E 1–2

A ccrual accounting

● L O1–2

E 1–3

F ASB codification research

● LO1–3

2. What is the specific citation that lists the disclosures required in the notes to the financial statements for each major category of assets and liabilities measured at fair value?

3. List t he disclosure requirement s. A ccess the FASB’s Codification Research System at the FASB website ( w https://www.sodocs.net/doc/2b629774.html, ). Det ermine t he specific citation for each of the following items:

1. The topic number for business combinations.

2. The topic number for related party disclosures.

3. The topic, subtopic, and section number for the initial measurement of internal-use software.

4. The topic, subtopic, and section number for the subsequent measurement of asset retirement obligations.

5. The topic, subtopic, and section number for the recognition of stock compensation. T

hree groups that participate in the process of establishing GAAP are users, preparers, and auditors. These groups are represented by various organizations. For each organization listed below, indicate which of these groups it primarily represents. 1. Securit ies and Exchange Commission 2. Financial Execut ives Int ernat ional 3. American Institute of Certified Public Accountants 4. Institute of Management Accountants

5. Association of Investment Management and Research F or each of the items listed below, identify the appropriate financial statement element or elements. 1. Obligation to transfer cash or other resources as a result of a past transaction. 2. Dividends paid by a corporation to its shareholders. 3. Inflow of an asset from providing a good or service. 4. The financial position of a company. 5. Increase in equity during a period from nonowner transactions.

6. Increase in equity from peripheral or incidental transaction.

7. Sale of an asset used in the operations of a business for less than the asset’s book value.

8. The owners’ residual interest in the assets of a company.

9. An item owned by the company representing probable future benefits. 10. Revenues plus gains less expenses and losses.

11. An owner’s contribution of cash to a corporation in exchange for ownership shares of stock. 12. Outflow of an asset related to the production of revenue.

L

isted below are several terms and phrases associated with the FASB’s conceptual framework. Pair each item from List A (by letter) with the item from List B that is most appropriately associated with it.

List A

List B

1. Predictive value a . Decreases in equity resulting from transfers to owners.

2. Relevance b. Requires consideration of the costs and value of information.

3. Timeliness

c . Important for making interfirm comparisons. 4. Distribution to owners d. Applying the same accounting practices over time.

5. Confirmatory value e . U sers understand the information in the context of the decision

being made. 6. Understandability f. A greement between a measure and the phenomenon it purports

to represent. 7. Gain

g. Information is available prior to the decision. 8. Faithful representation h . Pertinent to the decision at hand.

9. Comprehensive income i . Implies consensus among different measurers. 10. Materiality j . Information confirms expectations.

11. Comparability k . The change in equity from nonowner transactions.

12. Neutrality l . The process of admitting information into financial statements. 13. Recognition m. The absence of bias.

14. Consistency n. Results if an asset is sold for more than its book value. 15. Cost effectiveness o. Information is useful in predicting the future.

16. Verifiability

p. Concerns the relative size of an item and its effect on decisions.

CODE

E 1–4

F ASB codification research

● LO1–3

CODE

E 1–5

P articipants in establishing GAAP

● LO1–3

E 1–6 Financial statement elements

● LO1–7

E 1–7 Concepts; terminology; conceptual framework

● LO1–7

P hase A of the joint FASB and IASB conceptual framework project stipulates the desired fundamental and enhancing qualitative characteristics of accounting information. Several constraints impede achieving these desired characteristics. Answer each of the following questions related to these characteristics and constraints.

1. Which component would allow a company to record the purchase of a $120 printer as an expense rather than capitalizing the printer as an asset?

2. Donald Kirk, former chairman of the FASB, once noted that “ . . . there must be public confidence that the standard-setting system is credible, that selection of board members is based on merit and not the influence of special interests . . .” Which characteristic is implicit in Mr. Kirk’s statement?

3. Allied Appliances, Inc., changed its revenue recognition policies. Which characteristic is jeopardized by this change?

4. National Bancorp, a publicly traded company, files quarterly and annual financial statements with the SEC. Which characteristic is relevant to the timing of these periodic filings?

5. In general, relevant information possesses which qualities?

6. When there is agreement between a measure or description and the phenomenon it purports to represent, information possesses which characteristic?

7. Jeff Brown is evaluating two companies for future investment potential. Jeff’s task is made easier because both companies use the same accounting methods when preparing their financial statements. Which charac-teristic does the information Jeff will be using possess?

8. A company should disclose information only if the perceived benefits of the disclosure exceed the costs of providing the information. Which constraint does this statement describe? L

isted below are several terms and phrases associated with basic assumptions, broad accounting principles, and constraints. Pair each item from List A (by letter) with the item from List B that is most appropriately associated with it.

List A

List B

1. Matching principle a. The enterprise is separate from its owners and other entities.

2. Periodicity b. A common denominator is the dollar.

3. Historical cost principle c. The entity will continue indefinitely.

4. Materiality d. R ecord expenses in the period the related revenue is recognized.

5. Realization principle e . The original transaction value upon acquisition.

6. Going concern assumption f . All information that could affect decisions should be reported.

7. Monetary unit assumption g. T he life of an enterprise can be divided into artificial time periods.

8. Economic entity assumption h . Criteria usually satisfied at point of sale.

9. Full-disclosure principle

i. Concerns the relative size of an item and its effect on decisions.

L

isted below are several statements that relate to financial accounting and reporting. Identify the basic assump-tion, broad accounting principle, or component that applies to each statement.

1. Jim Marley is the sole owner of Marley’s Appliances. Jim borrowed $100,000 to buy a new home to be used as his personal residence. This liability was not recorded in the records of Marley’s Appliances.

2. A pple Inc. distributes an annual report to its shareholders.

3. H ewlett-Packard Corporation depreciates machinery and equipment over their useful lives.

4. Crosby Company lists land on its balance sheet at $120,000, its original purchase price, even though the land has a current fair value of $200,000.

5. H oneywell Corporation records revenue when products are delivered to customers, even though the cash has not yet been received.

6. Liquidation values are not normally reported in financial statements even though many companies do go out of business.

7. I BM Corporation , a multibillion dollar company, purchased some small tools at a cost of $800. Even though the tools will be used for a number of years, the company recorded the purchase as an expense. I

dentify the basic assumption or broad accounting principle that was violated in each of the following situations.

1. Pastel Paint Company purchased land two years ago at a price of $250,000. Because the value of the land has appreciated to $400,000, the company has valued the land at $400,000 in its most recent balance sheet.

2. Atwell Corporation has not prepared financial statements for external users for over three years.

3. The Klingon Company sells farm machinery. Revenue from a large order of machinery from a new buyer was recorded the day the order was received.

4. Don Smith is the sole owner of a company called Hardware City. The company recently paid a $150 utility bill for Smith’s personal residence and recorded a $150 expense.

E 1–8 Qualitative characteristics

● LO1–7

E

1–9 Basic assumptions, principles, and constraints

● LO1–7 through LO1–9

E

1–10 Basic assumptions and principles

● LO1–7 through LO1–9

E

1–11 Basic assumptions and principles

● LO1–8, LO1–9

5. Golden Book Company purchased a large printing machine for $1,000,000 (a material amount) and recorded the purchase as an expense.

6. Ace Appliance Company is involved in a major lawsuit involving injuries sustained by some of its employees in the manufacturing plant. The company is being sued for $2,000,000, a material amount, and is not insured. The suit was not disclosed in the most recent financial statements because no settlement had been reached.

F

or each of the following situations, indicate whether you agree or disagree with the financial reporting practice employed and state the basic assumption, component, or accounting principle that is applied (if you agree) or violated (if you disagree).

1. Wagner Corporation adjusted the valuation of all assets and liabilities to reflect changes in the purchasing power of the dollar.

2. Spooner Oil Company changed its method of accounting for oil and gas exploration costs from successful efforts to full cost. No mention of the change was included in the financial statements. The change had a material effect on Spooner’s financial statements.

3. Cypress Manufacturing Company purchased machinery having a five-year life. The cost of the machinery is being expensed over the life of the machinery.

4. Rudeen Corporation purchased equipment for $180,000 at a liquidation sale of a competitor. Because the equipment was worth $230,000, Rudeen valued the equipment in its subsequent balance sheet at $230,000.

5. Davis Bicycle Company received a large order for the sale of 1,000 bicycles at $100 each. The customer paid Davis the entire amount of $100,000 on March 15. However, Davis did not record any revenue until April 17, the date the bicycles were delivered to the customer.

6. Gigantic Corporation purchased two small calculators at a cost of $32.00. The cost of the calculators was expensed even though they had a three-year estimated useful life.

7. Esquire Company provides financial statements to external users every three years. F

or each of the following situations, state whether you agree or disagree with the financial reporting practice employed, and briefly explain the reason for your answer.

1. The controller of the Dumars Corporation increased the carrying value of land from its original cost of $2 million to its recently appraised value of $3.5 million.

2. The president of Vosburgh Industries asked the company controller to charge miscellaneous expense for the purchase of an automobile to be used solely for personal use.

3. At the end of its 2013 fiscal year, Dower, Inc., received an order from a customer for $45,350. The merchan-dise will ship early in 201

4. Because the sale was made to a long-time customer, the controller recorded the sale in 2013.

4. At the beginning of its 2013 fiscal year, Rossi Imports paid $48,000 for a two-year lease on warehouse space. Rossi recorded the expenditure as an asset to be expensed equally over the two-year period of the lease.

5. The Reliable Tire Company included a note in its financial statements that described a pending lawsuit against the company.

6. The Hughes Corporation, a company whose securities are publicly traded, prepares monthly, quarterly, and annual financial statements for internal use but disseminates to external users only the annual financial statements.

L isted below are the basic assumptions, broad accounting principles, and constraints discussed in this chapter. a . Economic entity assumption

g. Matching principle

b . Going concern assumption h. Full-disclosure principle

c . Periodicit y assumpt ion i. Cost effect iveness d. Monetary unit assumption j. Materiality e . Historical cost principle k. Conservatism

f . Realizat ion principle

I dentify by letter the assumption, principle, or constraint that relates to each statement or phrase below. 1. Revenue is recognized only after certain criteria are satisfied. 2. Information that could affect decision making should be reported. 3. Cause-and-effect relationship between revenues and expenses. 4. The basis for measurement of many assets and liabilities. 5. Relates to the qualitative characteristic of timeliness. 6. All economic events can be identified with a particular entity. 7. The benefits of providing accounting information should exceed the cost of doing so.

E

1–12 Basic assumptions and principles

● LO1–7 through LO1–9

E

1–13 Basic assumptions and principles

● LO1–7 through LO1–9

E

1–14 Basic assumptions and principles

● LO1–7 through LO1–9

T he following questions are adapted from a variety of sources including questions developed by the AICPA Board of Examiners and those used in the Kaplan CPA Review Course to study the environment and theoreti-cal structure of financial accounting while preparing for the CPA examination. Determine the response that best completes the statements or questions.

1. Which of the following is n ot a qualitative characteristic of accounting information according to the FASB’s conceptual framework?a. Audit or independence. b. Neut ralit y. c. Timeliness. d. Predict ive value.

2. According to the conceptual framework, neutrality is a characteristic of a. Underst andabilit y. b. Fait hful represent at ion. c. Relevance. d. Bot h relevance and fait hful represent at ion.

3. The Financial Accounting Standards Board (FASB) a. Is a division of the Securities and Exchange Commission (SEC).

b. Is a private body that helps set accounting standards in the United States.

CPA Exam Questions

● LO1–7

● LO1–7

● LO1–3

C PA and CMA Exam Questions

IFRS IFRS IFRS

Questions

imilar results being obtained by both the accountant and an independent party using the same measure-Recognition is the process of formally recording and reporting an item in the financial statements. In order

B roaden Your

The purpose of t his case is t o int roduce you t o t he informat ion available on t he websit e of t he Int ernat ional

Accounting Standards Board (IASB).

R equired:

Access the IASB home page on the Internet. The web address is w https://www.sodocs.net/doc/2b629774.html, .Answer t he following quest ions. 1. Describe the mission of the IASB.

2. The IASB has how many board members?

3. Who is the current chairman of the IASB?

4. Where is t he IASB locat ed? Economic reforms in the People’s Republic of China are moving that nation toward a market-driven economy. China’s account ing pract ices must also change t o accommodat e t he needs of pot ent ial invest ors. In an art icle entitled “Institutional Factors Influencing China’s Accounting Reforms and Standards,” Professor Bing Xiang analyzes the changes in the accounting environment of China during the recent economic reforms and their impli-cations for the development of accounting reforms.

R equired: 1. In your library or from some other source, locate the indicated article in A ccounting Horizons, June 1998.

2. Briefly describe the economic reforms that led to the need for increased external financial reporting in China.

3. Conformity with International Accounting Standards was specified as an overriding objective in formulating China’s accounting standards. What is the author’s opinion of this objective?

S

ome t heorist s cont end t hat companies t hat creat e pollut ion should report t he social cost of t hat pollut ion in income statements. They argue that such companies are indirectly subsidized as the cost of pollution is borne by society while only production costs (and perhaps minimal pollution fines) are shown in the income statement. Thus, the product sells for less than would be necessary if all costs were included.

A ssume that the FAS

B is considering a standard to include the social costs of pollution in the income state-ment. The process would require considering both relevance and faithful representation of the information pro-duced by the new standard. Your instructor will divide the class into two to six groups depending on the size of the class. The mission of your group is to explain how the concepts of relevance and faithful representation relate to this issue.

R equired:

Each group member should consider the question independently and draft a tentative answer prior to the class ses-sion for which the case is assigned.

I n class, each group will meet for 10 to 15 minutes in different areas of the classroom. During that meeting, group members will take turns sharing their suggestions for the purpose of arriving at a single group treatment.

A ft er t he allot t ed t ime, a spokesperson for each group (select ed during t he group meet ings) will share t he group’s solution with the class. The goal of the class is to incorporate the views of each group into a consensus answer to the question.

One of your friends is a financial analyst for a major stock brokerage firm. Recently she indicated to you that she

had read an article in a weekly business magazine that alluded to the political process of establishing accounting standards. She had always assumed that accounting standards were established by determining the approach that conceptually best reflected the economics of a transaction.

R equired:

Write a one to two-page article for a business journal explaining what is meant by the political process for estab-lishing accounting standards. Be sure to include in your article a discussion of the need for the FASB to balance accounting considerations and economic consequences.

I

t is the responsibility of management to apply accounting standards when communicating with investors and creditors through financial statements. Another group, auditors, serves as an independent intermediary to help ensure that management has in fact appropriately applied GAAP in preparing the company’s financial statements. Auditors examine (audit) financial statements to express a professional, independent opinion. The opinion reflects the auditors’ assessment of the statements’ fairness, which is determined by the extent to which they are prepared in compliance with GAAP.

S ome feel that it is impossible for an auditor to give an independent opinion on a company’s financial statements because the auditors’ fees for performing the audit are paid by the company. In addition to the audit fee, quite often the auditor performs other services for the company such as preparing the company’s income tax returns.

R equired:

How might an auditor’s ethics be challenged while performing an audit?

R esearch Case 1–4

A ccessing IAS

B information through the Internet

● LO1–3

R esearch Case 1–5

A ccounting standards in China

● LO1–3, LO1–4

C

ommunication Case 1–6

Relevance and reliability

● LO1–7

C ommunication Case 1–7

A ccounting standard setting

● LO1–4

E thics Case 1–8

T he auditors’ responsibility

● LO1–4

Generally accepted accounting principles do not require companies to disclose forecasts of any financial variables

to external users. A friend, who is a finance major, is puzzled by this and asks you to explain why such relevant information is not provided to investors and creditors to help them predict future cash flows.

R equired:

Explain to your friend why this information is not routinely provided to investors and creditors.

Mary McQuire is trying to decide how to invest her money. A friend recommended that she buy the stock of one of two corporations and suggested that she should compare the financial statements of the two companies before making a decision.

R equired: 1. Do you agree that Mary will be able to compare the financial statements of the two companies?

2. What role does the auditor play in ensuring comparability of financial statements between companies? Phase A of the joint FASB and IASB conceptual framework project includes a discussion of the constraint cost effectiveness. Assume that the FASB is considering revising an important accounting standard.

R equired: 1. What is the desired benefit from revising an accounting standard?

2. What are some of the possible costs that could result from a revision of an accounting standard?

3. What does the FASB do in order to assess possible benefits and costs of a proposed revision of an accounting standard? A new client, the Wolf Company, asks your advice concerning the point in time that the company should recog-nize revenue from the rental of its office buildings. Renters usually pay rent on a quarterly basis at the beginning of the quarter. The owners contend that the critical event that motivates revenue recognition should be the date the cash is received from renters. After all, the money is in hand and is very seldom returned.

R equired: 1. Describe the two criteria that must be satisfied before revenue can be recognized.

2. Do you agree or disagree with the position of the owners of Wolf Company? Support your answer.

Revenues measure the accomplishments of a company during the period. Expenses are then matched with rev-enues to produce a periodic measure of performance called n et income.

R equired: 1. Explain what is meant by the phrase m atched with revenues.

2. Describe the four approaches used to implement the matching principle and label them 1 through 4.

3. For each of the following, identify which matching approach should be used to recognize the cost as expense. a . The cost of producing a product. b . The cost of advertising.

c . The cost of monthly rent on the office building.

d . Th

e salary o

f an office employee. e . Depreciat ion on an office building. When a company makes an expenditure that is neither a payment to a creditor nor a distribution to an owner, management must decide if the expenditure should be capitalized (recorded as an increase in an asset) or expensed (recorded as an expense thereby decreasin

g owners’ equity).

R equired: 1. Which factor or factors should the company consider when making this decision?

2. Which key accounting principle is involved?

3. Are there any constraints that could cause the company to alter its decision?

Selected financial statements from a recent annual report of The G ap Inc. follow. Use these statements to answer the following questions.

R equired:

1. What amounts did Gap report for the following items for the 2010 fiscal year ended January 29, 2011?a . Tot al net revenues b . Tot al operat ing expenses c . Net income (earnings)

J udgment Case 1–9

Q ualitative characteristics

● LO1–7

J udgment Case 1–10

G AAP , comparability, and the role of the auditor

● LO1–4, LO1–7

J udgment Case 1–11

C ost effectiveness

● L O1–7

J udgment Case 1–12

T he realization principle

● LO1–9

A nalysis Case 1–13

T he matching principle

● LO1–9

J udgment Case 1–14

C apitalize or expense?

● LO1–9

R eal World Case 1–15

E lements; disclosures; The Gap Inc.

● LO1–7, LO1–9

d. Tot al asset s

e. Tot al st ockholders’ equit y

2. How many shares of common stock did the company have issued on January 29, 2011?

3. Why do you think Gap reports more than one year of data in its financial statements? Real World Financials

THE GAP INC.

Consolidated Balance Sheets

($ and shares in millions except par value)January 29,

2011

January 30,

2010

Assets

Current assets:

Cash and cash equivalents$ 1,561$ 2,348

Short-term investments100225

Merchandise inventory1,6201,477 Other current assets 645 614

Total current assets3,9264,664 Property and equipment, net2,5632,628 Other long-term assets 576 693

Total assets$ 7,065$ 7,985 Liabilities and Stockholders’ Equity

Current liabilities:

Accounts payable$ 1,049$ 1,027 Accrued expenses and other current liabilities9961,063 Income taxes payable 50 41

Total current liabilities 2,095 2,131 Lease incentives and other long-term liabilities 890 963 Commitments and contingencies (see Notes 9 and 13)

Stockholders’ equity:

Common stock $0.05 par value

Authorized 2,300 shares; Issued 1,106 for all periods

presented; Outstanding 588 and 676 shares5555 Additional paid-in capital2,9392,935

Retained earnings11,76710,815 Accumulated other comprehensive earnings185155 Treasury stock, at cost (518 and 430 shares)(10,866) (9,069)

Total stockholders’ equity 4,080 4,891 Total liabilities and stockholders’ equity$ 7,065$ 7,985

THE GAP INC.

Consolidated Statements of Income

Fiscal Year

($ and shares in millions except per share amounts)201020092008 Net sales$14,664$14,197$14,526 Cost of goods sold and occupancy expenses 8,775 8,473 9,079 Gross profit5,8895,7245,447 Operating expenses 3,921 3,909 3,899 Operating income1,9681,8151,548 Interest expense (reversal)(8)61 Interest income (6) (7) (37) Income before income taxes1,9821,8161,584 Income taxes 778 714 617 Net income$ 1,204$ 1,102$ 967

Weighted-average number of shares—basic636694716 Weighted-average number of shares—diluted641699719 Earnings per share—basic$1.89$1.59$1.35 Earnings per share—diluted$1.88$1.58$1.34 Cash dividends declared and paid per share$0.40$0.34$0.34

Consider the question of whether the United States should converge accounting standards with IFRS.

R equired: 1. Make a list of arguments that favor convergence.

2. Make a list of arguments that favor nonconvergence.

3. Indicate your own conclusion regarding whether the United States should converge with IFRS, and indicate the primary considerations that determined your conclusion.

J udgment Case 1–16 C onvergence

● LO1–11

IFRS

A ir France–KLM (AF) , a French company, prepares its financial statements according to International Financial Reporting Standards. AF’s annual report for the year ended March 31, 2011, which includes financial statements and disclosure notes, is provided with all new textbooks. This material also is included in AF’s “Registration Document 2010–11,” dated June 15, 2011 and is available at w https://www.sodocs.net/doc/2b629774.html, .

R equired:

1. What amounts did AF report for the following items for the 2011 fiscal year ended March 31, 2011?a . Tot al revenues b . Income from current operations c . Net income (AF equity holders) d . Tot al asset s e . Tot al equit y

2. What was AF’s basic earnings per share for the 2011 fiscal year?

3. Examine Note 3.1.1 of AF’s annual report. What accounting principles were used to prepare AF’s financial statements? Under those accounting principles, could AF’s financial information differ from that of a com-pany that exactly followed IFRS as published by the IASB? Explain.

● LO1–11

IFRS

A ir France–KLM Case

中级会计师《会计实务》练习题及答案(一)

中级会计师《会计实务》练习题及答案 （一） 一、单项选择题(本题型共24题，每小题1分，共24分。每小题备选答案中，只有一个符合题意的正确答案。多选、错选、不选均不得分。) 1.不同法的形式具有不同的效力等级，下列各项中，效力高于法律的是( )。 A.宪法 B.地方政府规章 C.部门规章 D.行政法规 正确答案：A 试题解析：宪法>法律>行政法规>地方性法规>同级地方政府规章。 2.根据法的创制方式和发布形式，可以将法分为( )。 A.国际法和国内法 B.根本法和普通法 C.实体法和程序法 D.成文法和不成文法 正确答案：D 试题解析：选项A是根据法的主体、调整对象和渊源所作的分类;选项B是根据法的内容、效力和制定程序所作的分类;选项C是根据法的内容所作的分类。 3.根据规定，下列各项中，公民、法人和其他组织不能申请行政复议的是( )。 A.对行政机关作出的查封、扣押、冻结财产的强制措施决定不服的 B.申请行政机关履行保护人身权利、财产权利、受教育权利的法定职责，行政机关没有依法履行的

C.对行政机关对民事纠纷作出的调解不服的 D.认为行政机关变更或者废止农业承包合同，侵犯其合法权益的 正确答案：C 试题解析：下列事项不能申请行政复议：(1)不服行政机关作出的行政处分或者其他人事处理决定;(2)不服行政机关对民事纠纷作出的调解或者其他处理。 4.某企业正处于销售旺季，急需工人加班。根据规定，该企业可以延长工作时间,但需要经过一定的程序，该程序是( )。 A.经股东会批准 B.经总经理同意 C.经与工会协商同意 D.经与工会和劳动者协商同意 正确答案：D 试题解析：用人单位由于生产经营需要，经与工会和劳动者协商后可以延长工作时间。 5.对负有保密义务的劳动者，用人单位可以在劳动合同或者保密协议中与劳动者约定竞业限制条款。从事同类业务的竞业限制期限不得超过( )。 A.1年 B.2年 C.3年 D.5年 正确答案：B 6.甲企业2009年5月，以1200万元的价格购入一幢办公楼(不考虑其他税费)，2011年3月因公司整体迁移，将该办公楼出售，取得收入为1800万。已知，销售不动产适用的营业税税率为5%，则甲企业出售该办公楼应当缴纳的营业税税额为( )万元。 A.90

2017中级会计实务考试真题及答案解析

2017 中级会计实务考试真题及答案解析 （考生回忆版 9.09）
完整版《中级会计实务》真题及答案已经上传至中公考后在线估分系统， 查看请进入 2017 年中级会计考后在线估分系统》 链接为： 选择真题估分→开始练习
矚慫润厲钐瘗睞枥。
一、单项选择题
1.2017 年 5 月 10 日，甲公司将其持有的一项以权益法核算的长期股权投资全部出售，取得价 款 1200 万元，当日办妥相关手续。出售时，该项长期股权投资的账面价值为 1100 万元，其中 投资成本为 700 万元，损益调整为 300 万元，可重分类进损益的其他综合收益为 100 万元， 不考虑增值税等相关税费及其他因素。甲公司处置该项股权投资应确认的投资收益为聞創沟燴鐺險
爱氇。
（ A.100 B.500 C.200 D.400
）万元。
【答案】C
【解析】甲公司处置该项股权投资应确认的投资收益 =1200-1100+ 其他综合收益结转 100=200（万元）。残骛楼諍锩瀨濟溆。
1 / 21

2．甲公司系增值税一般纳税人，2016 年 12 月 31 日，甲公司出售一台原价为 452 万元，已 提折旧 364 万元的生产设备，取得的增值税专用发票上注明的价款为 150 万元，增值税税额 为 25.5 万元。出售该生产设备发生不含增值税的清理费用 8 万元，不考虑其他因素，甲公酽
锕极額閉镇桧猪。
司出售该生产设备的利得为（ A.54 B.87.5 C.62 D.79.5 【答案】A
）万元。
【解析】甲公司出售该生产设备的利得=（150-8）-（452-364）=54（万元）。
3.下列关于不具有商业实质的企业非货币性资产交换的会计处理表述中，不正确的是（
）。
A.收到补价的，应以换出资产的账面价值减去收到的补价，加上应支付的相关税费，作为换 入资产的成本 B.支付补价的，应以换出资产的账面价值加上支付的补价和应支付的相关税费，作为换入资 产的成本 C.涉及补价的，应当确认损益 D.不涉及补价的，不应确认损益 【答案】C
【解析】 选项 C，不具有商业实质的非货币性资产交换，按照账面价值计量，无论是否涉及 补价，均不确认损益。彈贸摄尔霁毙攬砖。
2 / 21

中级会计师中级会计实务复习题集第3387篇

2019年国家中级会计师《中级会计实务》职业资格考前练习 一、单选题 1.甲公司于2018年1月3日以银行存款2000万元购入A公司40％有表决权资本，能够对A公司施加重大影响。假定取得该项投资时，被投资单位各项可辨认资产、负债的公允价值等于账面价值，双方采用的会计政策、会计期间相同。2018年6月5日，A公司出售商品一批给甲公司，商品成本为250万元，售价为300万元，甲公司购入的商品作为存货。至2018年末，甲公司已将从A公司购入商品的40％出售给外部独立的第三方。A公司2018年实现净利润500万元。假定不考虑所得税因素。甲公司2018年应确认对A公司的投资收益为( A、224 B、192 C、188 D、200 >>>点击展开答案与解析 【知识点】：第5章>第2节>权益法 【答案】：C 【解析】： 应确认对A公司的投资收益=[500-(300-250)×(1-40％)]×40％=188(万元)。 2.甲公司实行累积带薪休假制度，当年未享受的休假只可结转至下一年度。2017年年末，甲公司因当年度管理人员未享受休假而预计将于2018年支付的职工薪酬为20万元。2018年年末，该累积带薪休假尚有40％未使用，不考虑其他因素。下列各项中，关于甲公司因其管理人员2018年未享受累积带薪休假而原多预计的8万元负债(应付职工薪酬)于2018年的会计处理，正确的是( )。 A、不作账务处理 B、从应付职工薪酬转出计入资本公积 C、冲减当期的管理费用 D、作为会计差错追溯重述上年财务报表相关项目的金额 >>>点击展开答案与解析 【知识点】：第10章>第1节>职工薪酬的确认和计量 【答案】：C 【解析】： 应其他未使用带薪年休假在本期冲回，甲公司规定未使用的年休假只能结转下一年度， 冲减当期管理费用。 3.2016年1月20日，甲房地产开发公司(以下简称“甲公司”)以出让方式取得一宗土地使用权，实际成本为900万元，预计使用年限为50年。2016年2月2日，甲公司在上述地块上开始建造商业设施，建成后作为自营住宿、餐饮的场地。2017年9月20日，商业设施达到预定可使用状态，共发生建造成本6000万元。该商业设施预计使用年限为20年。因建造的商业设施部分具有公益性质，甲公司于2017年5月10日收到国家拨付的补助资金30万元。假定采用总额法核算政府补助，则下列各项关于甲公司上述交易或事项会计处理的表述中，正确 A、政府补助在收到时确认为递延收益30万元

2020年中级会计职称会计实务课后练习题一含答案

2020年中级会计职称会计实务课后练习题一含答案 【例题·多选题】下列各项中，属于企业在确定记账本位币时应考虑的因素有()。 A.取得贷款使用的主要计价货币 B.确定商品生产成本使用的主要计价货币 C.确定商品销售价格使用的主要计价货币 D.保存从经营活动中收取货款使用的主要计价货币 『正确答案』ABCD 『答案解析』企业记账本位币的确定通常考虑一下因素： 1.该货币进行商品和劳务销售价格的计价和结算; 2. 该货币进行人工、材料和其他费用的计价和结算; 3. 融资活动获得的资金以及保存款项时所使用的货币。

【例题·多选题】关于记账本位币，以下表述正确的有()。 A.记账本位币是指企业经营所处的主要经济环境中的货币 B.企业变更记账本位币的，应当在附注中披露变更的理由 C.企业变更记账本位币产生的汇兑差额应当单独列示 D.企业主要经济环境发生重大变化，可以变更记账本位币 『正确答案』ABD 『答案解析』企业变更记账本位币时，不产生汇兑差额。 【例题·判断题】在企业不提供资金的情况下，境外经营活动产生的现金流量难以偿还其现有债务和正常情况下可预期债务的，境外经营应当选择与企业记账本位币相同的货币作为记账本位币。() 『正确答案』√ 『答案解析』境外经营活动现金流量不能足以偿还其现有债务和可预期的债务的，说明其与企业自身联系密切，故应选择与企业记账

本位币相同的货币作为境外经营记账本位币。 【例题·单选题】企业将收到的投资者以外币投入的资本折算为记账本位币时，应采用的折算汇率是()。 A.投资合同约定的汇率 B.投资合同签订时的即期汇率 C.收到投资款时的即期汇率 D.收到投资款当月的平均汇率 『正确答案』C 『答案解析』企业接受外币资本投资的，只能采用收到投资当日的即期汇率折算，不得采用合同约定汇率，也不得采用即期汇率的近

中级会计职称考试全套试题

中级会计职称考试全套 试题 Company number：【WTUT-WT88Y-W8BBGB-BWYTT-19998】

内部真题资料，考试必过，答案附后 2014年中级会计职称考试真题、模拟题尽收其中，千名业界权威名师精心解析，精细化试题分析、完美解析一网打尽！在线做题就选针题库 一、单项选择题？ 1、甲企业采用账龄分析法核算坏账。该企业2005年12月31日应收账款余额为200万元，“坏账准备”科目贷方余额为8万元；2006年发生坏账9万元，发生坏账收回2万元。2006年12月31日应收账款余额为180万元（其中未到期应收账款为60万元，估计损失1％；过期1个月应收账款为40万元，估计损失2％；过期2个月的应收账款为50万元，估计损失4％；过期3个月应收账款为20万元，估计损失6％；过期3个月以上应收账款为10万元，估计损失10％。）企业2006年应提取的坏账准备为（）万元。？ A、？ B、？ C、？ D、－？ 2、2005年9月3日，新纪公司与胜利公司签订了一份不可撤销的销售合同，双方约定，2006年3月6日，新纪公司应按每台56万元的价格向胜利公司提供甲产品6台。2005年12月31日，新纪公司甲产品的账面价值（成本）为448万元，数量为8台，单位成本为56万元，2005年12月31日，甲产品的市场销售价格为60万元/台。假定甲产品每台的销售费用和税金为1万元。2005年12月31日甲产品的账面价值为（）万元。？ A、448？ B、450？ C、442？ D、440？ 3、甲公司于2006年1月1日从证券市场上购入乙公司20%的股份，并对乙公司能够实施重大影响，甲公司于2006年7月1日又从证券市场上购入乙公司30%的股份，乙公司2006年全年实现净利润100万元（假定利润均衡发生）。则甲公司采用权益法核算2006年应确认的投资收益为（）？ A、35万元？ B、25万元？ C、45万元？ D、50万元？ 4、源通公司于2006年1月1日借入一笔长期借款，金额100万元，利率为6％，期限为3年，又于10月1日借入另一笔借款60万元，利率为9％，期限为5年。工程于当年的4月1日正式开工，4～6月的每月初发生资产支出10万元，7月1日至10月31日因工程事故发生停工，11～12月每月初发生资产支出20万元，则当年的利息资本化额为（）元。？ A、10000？ B、9585？ C、6897？ D、7998？ 5、股份有限公司采取收购股票的方式减资时，依次冲减的所有者权益科目是（）？ A、股本、资本公积、留存收益？ B、留存收益、资本公积、股本？ C、股本、留存收益、资本公积？ D、留存收益、股本、资本公积？

中级会计师《中级财务管理》复习题集(第5210篇)

2019年国家中级会计师《中级财务管理》职业资格考 前练习 一、单选题 1.在期限匹配融资策略中，波动性流动资产的资金来源是( )。 A、临时性流动负债 B、长期负债 C、股东权益资本 D、自发性流动负债 >>>点击展开答案与解析 【知识点】：第7章>第1节>营运资金管理策略 【答案】：A 【解析】： 在期限匹配融资策略中，永久性流动资产和非流动资产以长期融资方式(自发性流动负债.长期负债.股东权益资本)来融通，波动性流动资产用短期来源(临时性流动负债)融通。【该题针对“期限匹配融资策略”知识点进行考核】 2.某公司资本总额为1000万元，其中债务资本300万元(年利率10%)。公司生产A产品，固定经营成本100万元，变动成本率60%，销售额为1000万元。则根据上述资料计算的财务杠杆系数为( )。 A、1.11 B、1 C、1.33 D、1.48 >>>点击展开答案与解析 【知识点】：第5章>第3节>财务杠杆效应 【答案】：A 【解析】： 财务杠杆系数=息税前利润/(息税前利润-利息)=[1000×(1-60%)-100]/[1000×(1-60%)-100-300×10%]=1.11。 3.在两差异法下，固定制造费用的差异可以分解为( )。 A、价格差异和产量差异 B、耗费差异和效率差异 C、能量差异和效率差异

D、耗费差异和能量差异 >>>点击展开答案与解析 【知识点】：第8章>第3节>成本差异的计算及分析 【答案】：D 【解析】： 在固定制造费用成本差异的两差异分析法下，把固定制造费用成本差异分为耗费差异和能量差异两个部分。 4.根据修正MM理论，下列各项中会影响企业价值的是( )。 A、债务税赋节约 B、债务代理成本 C、股权代理成本 D、财务困境成本 >>>点击展开答案与解析 【知识点】：第5章>第4节>资本结构理论 【答案】：A 【解析】： 有税MM理论下，有负债企业价值=同一风险等级中的无负债企业价值+债务税赋节约的现值。选项A正确。 5.下列各项中，不属于企业战略发展阶段的是( )。 A、地区开拓 B、纵向和横向联合发展 C、数量扩大 D、产品单一 >>>点击展开答案与解析 【知识点】：第1章>第4节>影响企业财务管理体制集权与分权选择的因素 【答案】：D 【解析】： 企业战略的发展大致经历四个阶段，即数量扩大、地区开拓、纵向或横向联合发展和产品多样化。 6.某投资方案，当折现率为12%时，其净现值为250元，当折现率为14%时，其净现值为-50元。该方案的内含报酬率为( )。 A、13.67% B、14.33% C、13.33%

中级会计实务总论练习题

中级会计实务第一章 一、单项选择题 1. 下列各项中，符合资产会计要素定义的是( )。 A.计划购买的原材料 B.待处理财产损失 C.委托加工物资 D.预收款项 2. 下列项目中，使负债增加的是()。 A.发行公司债券 B.用银行存款购买公司债券 C.发行股票 D.支付现金股利 3. 以下事项中，不属于企业收入的是( )。 A.销售商品所取得的收入 B.提供劳务所取得的收入 C.出售无形资产的经济利益流入 D.出租机器设备取得的收入 4. 确定会计核算空间范围的基本前提是( )。 A. 持续经营 B.会计主体 C.货币计量 D.会计分期 5. 会计分期的前提是( )。 A. 持续经营 B.会计主体 C.货币计量 D.会计分期 6. 企业应当以实际发生的交易或者事项为依据进行会计确认、计量和报告，如实反映符合确认和计量要求的各项会计要素及其他相关信息，保证会计信息真实可靠、内容完整。这体现会计核算质量要求的是( )。 A.及时性 B.可理解性 C.相关性 D.可靠性 7. 企业提供的会计信息应有助于财务会计报告使用者对企业过去、现在或者未来的情况作出评价或者预测，这体现了会计核算质量要求的是( )。 A.相关性 B.可靠性 C.可理解性 D.可比性 8. 强调某一企业各期提供的会计信息应当采用一致的会计政策，不得随意变更的会计核算质量要求的是( )。

A.可靠性 B.相关性 C.可比性 D.可理解性 9. 企业会计核算必须符合国家的统一规定，这是为了满足( )要求。 A.可靠性 B.可比性 C.相关性 D.重要性 10.企业对于已经发生的交易或者事项，应当及时进行会计确认、计量和报告，不得提前或者延后。这体现的是( )。 A.及时性 B.相关性 C.谨慎性 D.重要性 11. 企业提供的会计信息应当清晰明了，便于财务会计报告使用者理解和使用。这体现的是( )。 A.相关性 B.可靠性 C.及时性 D.可理解性 12. 企业将劳动资料划分为固定资产和低值易耗品，是基于( )会计核算质量要求。 A.重要性 B.可比性 C.谨慎性 D.可理解性 13. 我国企业会计准则规定，企业的会计核算应当以( )为基础。 A.权责发生制 B.实地盘存制 C.永续盘存制 D.收付实现制 14. 企业确认资产或负债应满足有关的经济利益( )流入或流出企业的条件。 A.可能 B. 基本确定 C. 很可能 D. 极小可能 二、多项选择题 .1. 下列项目中不应作为负债确认的有( )。 A.因购买货物而暂欠外单位的货款 B.按照购货合同约定以赊购方式购进货物的货款

中级会计学题库

中级会计学口试题库 一、名词解释 1. 坏账准备 是指企业的应收款项（含应收账款、其他应收款等）计提的，是备抵账户。 2. 持续经营：是指作为会计主体的企业，其经营活动将按照既定的目标持续下去，在可预见的将来，不会面临破产，进行清算。持续经营是企业选择会计处理方法和程序的基本前提，也是企业会计处理与程序保持稳定的条件，它为会计核算工作确定了时间范围。 4. 资产是由以前的事项或交易形成的，企业拥有和控制的，能够在未来给企业带来经济利益的资源。 5. 利润:利润是指企业在一定会计期间的经营成果，利润包括收入减去费用后的净额、直接计入当期利润利得和损失等。 6. 持有至到期投资指企业取得的到期日固定、回收金额固定或可确定，且有明确意图和能力持有至到期的非衍生金融资产。 7. 预付账款（指企业按照购货合同的规定，预先以货币资金或以货币等价物支付供应单位的货款） 8. 现金折扣：指债权人为鼓励债务人在规定的期限内付款，而向债务人提供的债务扣除。 9 ?应收票据的含义应收票据是企业持有的、尚未到期兑现的商业汇票。 10. 货币性资产：指企业持有的货币资金及将以固定或确定金额的货币收取的资产，包括现金、应收账款和 应收票据以及准备持有至到期的债券投资等。 11. 交易性金融资产：是指企业为了从价格的短期波动中获利而购置和持有的金融资产。 12. 应收账款：是指企业因销售商品、产品或提供劳务而形成的债权。 14、存货：指企业在日常活动中持有以备的产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料、物流等。 15、交易性金融资产：指企业为了从价格的短期波动中获利而购置和持有的金融资产。 16、权益法：（权益法是指长期股权投资成本计价，以后根据投资企业享有被投资单位所有者权益份额的 变动对投资的账面价值进行调整的一种方法。） 18. 会计事项：以货币价值表现的经济事实或客观现象，通过一定会计专门方法和处理程序转化为会计信息的初始交易数据或原始信息。 19. 商业票据：企业持有的、尚未到期兑现的具有远期票据特质的一种有价证券。 20. 应收票据：是企业持有的、尚未到期兑现的商业票汇。 21. 长期负债：偿还期在一年或者超过一年的一个营业周期以上的债务，它是因企业向债权人筹集可供长期 使用的资金而形成的。 22. 可变现净值：是指在日常活动中，存货的估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额。 23. 货币资金：以货币形态表现的具有流动性最强的一种流动资产。 24. 背书：是指票据的收款人或持有人转让票据时，在票据的背面签名或书写文句的手续。 29. 固定资产：固定资产是指为生产商品，提供劳务，岀租或经营管理而持有的，使用寿命超过一个会计年度的有形资产。 30. 坐支：用自己业务收入的现金直接支付业务支岀 32 “营改增”的含义：以前缴纳营业税的应税项目改成缴纳增值税，即对以前交营业税的项目采取增值部分纳税的原则计税。 34. 商业汇票：是岀票人签发的委托付款人在指定日期无条件支付确定的金额给收款人或者持票人的票据37固定资产处置：固定资产处置是指企业的固定资产因清理，对外投资，转让岀售，非货币性资产交换换岀，用于抵偿债务等原因而发生固定资产退岀企业的经济业务。

中级会计职称考试历年真题

中级会计职称考试历年真题 为了帮助考生们进一步了解中级会计职称考试的题型、命题风格、各科目分值分布、考试的重点及难易程度，为大家整理了2010年至2019年近十年的中级会计职称考试真题及答案解析供大家学习，祝大家学习愉快，梦想成真！ （蓝色带下划线的内容带有网页链接，按住Ctrl并单击想要查看的内容即可打开网页，如果失败，可右击想要查看的内容-编辑超链接-找到网址。） 2019年 ·2019年《中级会计实务》考试真题及答案解析 ·2019年《经济法》考试真题及答案解析 ·2019年《财务管理》考试真题及答案解析 2018年： ·2018年《中级会计实务》考试真题及答案解析 ·2018年《经济法》考试真题及答案解析 ·2018年《财务管理》考试真题及答案解析 2017年 ·2017年《中级会计实务》考试真题及答案解析 ·2017年《经济法》考试真题及答案解析 ·2017年《财务管理》考试真题及答案解析 2016年 ·2016年《中级会计实务》考试真题及答案解析 ·2016年《经济法》考试真题及答案解析 ·2016年《财务管理》考试真题及答案解析 2015年 ·2015年《中级会计实务》考试真题及参考答案 ·2015年《经济法》考试真题及参考答案 ·2015年《财务管理》考试真题及参考答案

2014年 ·2014年《中级会计实务》考试真题及参考答案 ·2014年《经济法》考试真题及参考答案 ·2014年《财务管理》考试真题及参考答案 2013年 ·2013年《中级会计实务》考试真题及答案解析 ·2013年《经济法》考试真题及答案解析 ·2013年《财务管理》考试真题及答案解析 2012年 ·2012年《中级会计实务》真题及答案解析 ·2012年《经济法》真题及答案解析 ·2012年《财务管理》真题及答案解析 2011年 ·2011年《中级会计实务》考试真题及参考答案 ·2011年《经济法》考试真题及参考答案 ·2011年《财务管理》真题及答案解析 2010年 ·2010年《中级会计实务》真题及答案解析 ·2010年《经济法》真题及答案解析 ·2010年《财务管理》真题及答案解析 注：由于试题压缩包文件过大不便于直接下载，为减少下载过程中的问题请点击以上链接分别下载各科目试题。

中级财务会计习题集0001

知识就是力量 9、企业将融资租入的固定资产作为自有固定资产管理，体现了会计信息质量要求中的（ A.可比性 B.及时性 C.实质重于形式 D.谨慎性 10、下列各项业务中，没有体现谨慎性质量要求的是（） A.对应收账款计提坏账准备 C.对固定资产计提减值准 二、多项选择题 1、会计基本假设包括（ A .会计主体 C.会计分期 B.固定资产采用双倍余额递减法计提折旧 D.长期股权投资期末采用历史成本法计价 ） B.持续经营 D.货币计量 E 历史成本 第一章总论 一、单项选择题 1、根据资产定义，下列事项中不属于资产特征的是（） A. 资产是企业拥有或控制的经济资源 B .资产预期会给企业带来未来经济利益 C. 资产是由企业过去交易或事项形成的 D. 资产是投资者投入的 2、下列对会计核算基本前提表述恰当的是（） A. 持续经营和会计分期确定了会计核算的空间范围 B. 一个会计主体必然是一个法律主体 C. 货币计量为会计核算提供了必要的手段 D. 会计主体确立了会计核算的时间范围 3、企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨慎，不应高估资产或者收益、低估负债或者费用，所反映的是会计信息质量要求中的（） A. 重要性 B. 实质重于形式 C. 谨慎性 D. 及时性 4、确立会计核算空间范围所依据的会计核算基本前提是（） A .会计主体 B. 会计分期 C. 持续经营 D. 货币计量 5、会计信息质量要求中，要求企业前后期间提供相互可比的会计信息的是（） A .可比性 B.明晰性 C.及时性 D. 客观性 6、下列各项对收入的描述正确的是（） A .在日常活动中形成的，会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入 B. 销售商品收入、提供劳务收入和让渡资产使用权收入，包括企业代第三方收取的款项 C. 销售商品收入、提供劳务收入和计入损益的利得 D. 销售商品收入、直接计入所有者权益的利得和损失和让渡资产使用权收入 7、下列项目中，能同时使资产和负债发生变化的是（） A. 赊购商品 B.支付股票股利 C. 接受捐赠 D.收回应收账款 8、下列经济业务中，能引起公司股东权益总额变动的是（） A. 盈余公积弥补亏损 B.股东大会向投资者宣告分配现金股利 C. 向投资者分配股票股利 D. 用资本公积金转增股本

2019版中级会计师《中级会计实务》练习题 (附答案)

2019版中级会计师《中级会计实务》练习题 (附答案) 考试须知： 1、考试时间：180分钟，满分为100分。 2、请首先按要求在试卷的指定位置填写您的姓名、准考证号和所在单位的名称。 3、本卷共有四大题分别为单选题、多选题、判断题、计算分析题、综合题。 4、不要在试卷上乱写乱画，不要在标封区填写无关的内容。 姓名:_________ 考号:_________ 一、单选题（共15小题，每题1分。选项中，只有1个符合题意） 1、以非“一揽子交易”形成的非同一控制下的控股合并，购买日之前持有的被购买方的原股权在购买日的公允价值与其账面价值的差额，企业应在合并财务报表中确认为（）。 A.管理费用 B.资本公积 C.商誉 D.投资收益 2、甲公司外币业务采用交易发生日的即期汇率折算，因进口业务向银行购买外汇1300万美元，银行当日卖出价为1美元＝6.72元人民币，银行当日买入价为1美元＝6.66元人民币，交易发生日的即期汇率为1美元＝6.69元人民币。该项外币兑换业务导致企业产生的汇兑损失的金额为（）万元人民币。 A. 39 B. 78 C. －39 D. 0 3、2017年1月1日,甲公司溢价购入乙公司当日发行的到期一次还本付息的3年期债,作为持有

至到期投资,并于每年年末计提利息。2017年年末、甲公司按票面利率确认当年的应计利息590万元,利息调整的摊销金额10万元,不考虑相关税费及其他因素,2017年度甲公司对该债券投资应确认的投资收益为( )元。 A.600 B.580 C.10 D.590 4、下列交易或事项中，属于会计政策变更的是（）。 A、固定资产折旧方法由直线法改为双倍余额递减法 B、期末存货跌价准备由单项计提改为分类计提 C、投资性房地产由成本模式改为公允价值模式 D、年末根据当期产生的递延所得税负债调整本期所得税费用 5、下列关于事业单位对非经营用无形资产摊销的会计处理中，正确的是（）。 A.增加事业支出 B.增加其他支出 C.减少事业基金 D.减少非流动资产基金 6、下列关于存货可变现净值的表述中，正确的是（）。 A.可变现净值是确认存货跌价准备的重要依据之一 B.可变现净值等于销售存货产生的现金流入 C.可变现净值等于销售存货产生现金流入的现值 D.可变现净值等于存货的合同价 7、企业购买分期付息的债券作为短期投资时，实付价款中包含的已到期而尚未领取的债券利息，应记入的会计科目是（）。 A．短期投资 B．投资收益

中级会计课后习题

3. Reliant Pharmaceutical paid rent on its office building for the next two years and charged the entire expendi-ture to rent expense. 4. Rockville Engineering records revenue only after products have been shipped, even though customers pay Rockville 50% of the sales price in advance. I ndicate the organization related to IFRS that performs each of the following functions: 1. Obtains funding for the IFRS standard-setting process. 2. Det ermines IFRS. 3. Encourages cooperation among securities regulators to promote effective and efficient capital markets. 4. Provides input about the standard-setting agenda. 5. Provides implementation guidance about relatively narrow issues. BE 1–6 IFRS ● LO1–11 IFRS L isted below are several transactions that took place during the first two years of operations for the law firm of Pete, Pete, and Roy. Year 1 Year 2Amounts billed to customers for services rendered .....................................$170,000$220,000Cash collected from customers .....................................................................160,000190,000Cash disbursements: ...................................................................................... Salaries paid to employees for services rendered during the year ..........90,000100,000 Utilities .......................................................................................................30,00040,000 Purchase of insurance policy ..................................................................... 60,000 –0– I n addition, you learn that the company incurred utility costs of $35,000 in year 1, that there were no liabili-ties at the end of year 2, no anticipated bad debts on receivables, and that the insurance policy covers a three-year period. R equired: 1. Calculate the net operating cash flow for years 1 and 2. 2. Prepare an income statement for each year similar to I llustration 1–3 on page xxx according to the accrual accounting model. 3. Determine the amount of receivables from customers that the company would show in its year 1 and year 2 balance sheets prepared according to the accrual accounting model. L isted below are several transactions that took place during the second two years of operations for RPG Consulting. Year 2 Year 3Amounts billed to customers for services rendered $350,000$450,000Cash collected from credit customers 260,000400,000Cash disbursements: Payment of rent 80,000–0– Salaries paid to employees for services rendered during the year 140,000160,000 Travel and entertainment 30,00040,000 Advertising 15,000 35,000 I n addition, you learn that the company incurred advertising costs of $25,000 in year 2, owed the advertising agency $5,000 at the end of year 1, and there were no liabilities at the end of year 3. Also, there were no antici-pated bad debts on receivables, and the rent payment was for a two-year period, year 2 and year 3. R equired: 1. Calculate accrual net income for both years. 2. Determine the amount due the advertising agency that would be shown as a liability on the RPG’s balance sheet at the end of year 2. T he F ASB Accounting Standards Codification represents the single source of authoritative U.S. generally accepted accounting principles. R equired: 1. Obtain the relevant authoritative literature on fair value measurements using the FASB’s Codification Research System at the FASB website ( w https://www.sodocs.net/doc/2b629774.html, ). Identify the Codification topic number that provides guidance on fair value measurements. E 1–1 Accrual accounting ● LO1–2 E 1–2 A ccrual accounting ● L O1–2 E 1–3 F ASB codification research ● LO1–3

2017《中级会计实务》 考试真题及答案解析

一、单项选择题 1.2017 年5 月10 日，甲公司将其持有的一项以权益法核算的长期股权投资全部出售，取得 价款1200 万元，当日办妥相关手续。出售时，该项长期股权投资的账面价值为1100 万元， 其中投资成本为700 万元，损益调整为300 万元，可重分类进损益的其他综合收益为100 万元，不考虑增值税等相关税费及其他因素。甲公司处置该项股权投资应确认的投资收益为 （）万元。 A.100 B.500 C.200 D.400 【答案】C 【解析】甲公司处置该项股权投资应确认的投资收益=1200-1100+其他综合收益结转 100=200（万元）。 2．甲公司系增值税一般纳税人，2016 年12 月31 日，甲公司出售一台原价为452 万元，已 提折旧364 万元的生产设备，取得的增值税专用发票上注明的价款为150 万元，增值税税额

为25.5 万元。出售该生产设备发生不含增值税的清理费用8 万元，不考虑其他因素，甲公 司出售该生产设备的利得为（）万元。 A.54 B.87.5 C.62 D.79.5 【答案】A 【解析】甲公司出售该生产设备的利得=（150-8）-（452-364）=54（万元）。 3.下列关于不具有商业实质的企业非货币性资产交换的会计处理表述中，不正确的是（）。 A.收到补价的，应以换出资产的账面价值减去收到的补价，加上应支付的相关税费，作为换 入资产的成本 B.支付补价的，应以换出资产的账面价值加上支付的补价和应支付的相关税费，作为换入资 产的成本 C.涉及补价的，应当确认损益 D.不涉及补价的，不应确认损益 【答案】C 【解析】选项C，不具有商业实质的非货币性资产交换，按照账面价值计量，无论是否涉及

中级会计师习题集答案

中级会计师习题集答案 问题： 1、甲股份有限公司（以下简称甲公司）董事会由7名董事组成。某日，公司董事长张某召集并主持召开董事会会议，出席会议的共 6名董事，董事会会议作出如下决议：（1）增选职工代表李某为监事；（2）为拓展市场，成立乙分公司；（3）决定为其子公司丙与 a企业签订的买卖合同提供连带责任保证，该保证的数额超过了公 司章程规定的限额。在讨论该保证事项时，只有董事赵某投了反对票，其意见已被记载于会议记录。其他董事均认为丙公司经营状况 良好，信用风险不大，对该保证事项投了赞成票。出席会议的全体 董事均在会议记录上签了名。 乙分公司依法成立后，在履行与丁公司的买卖合同过程中与对方发生纠纷，被拆至法院。法院判决乙分公司赔付货款并承担诉讼费用。乙分公司无力清偿，丁公司转而请求甲公司承担责任。 丙公司在其与a企业签订的买卖合同债务履行期届满后未履行债务，a企业要求甲公司承担保证责任。甲公司因承担保证责任而遭 受严重损失。 要求： 根据《公司法》的规定，回答下列问题： （1）董事会会议决议增选职工代表李某为监事是否符合法律规定？简要说明理由。 （2）丁公司请求甲公司承担责任是否符合法律规定?简要说明理由。 （3）对于甲公司因承担保证责任而遭受的损失，与会董事应如 何承担法律责任？

答案： （1）董事会增选职工代表李某为监事，不合法。首先，监事会 中的职工代表由公司职工通过职工代表大会、职工大会或者其他形 式民主选举产生。其次，如果不是职工代表的监事，则是股东会议 选举产生，而不能是董事会选举产生。 （2）丁公司请求甲公司承担责任符合规定。根据规定，分公司 不具有法人资格，其民事责任由公司承担。题目中乙分公司签订合 同而造成的损失，由总公司（甲公司）承担。 （3）出席会议的6名董事中，只有赵某不承担赔偿责任，其他 董事承担赔偿责任。根据规定，董事应当对董事会的决议承担责任。董事会的决议违反法律、行政法规或者公司章程、股东大会决议， 致使公司遭受严重损失的，参与决议的董事对公司负赔偿责任。但 经证明在表决时曾表明异议并记载于会议记录的，该董事可以免除 责任。题目中，赵某对担保事项持反对意见并记载于会议记录，因 此不承担赔偿责任。 相关习题 2、美达家具厂得知2机关所建办公楼要购置一批办公桌椅，便 于2010年2月1日致函z机关以每套1000元的优惠价格销售办公 桌椅。z机关考虑到美达家具厂生产的家具质量可靠，便于2月2 日回函订购300套桌椅，提出每套价格800元，同时要求3个月将 桌椅送至2机关，验货后七日内电汇付款。美达家具厂收到函件后，于2月4日又发函z机关，同意z机关提出的订货数量，交货时间 及方式、付款时间及方式，但同时提出其每套桌椅定价1000元已属 优惠价格，考虑2机关所订桌椅数量较多，可以按每套桌椅900元 出售。z机关2月6日发函表示同意。2月7日，美达家具厂电话告 知z机关收到2月6日函件。该合同的要约为（）。 a．2月1日美达家具厂发出的函件 b．2月2日z机关发出的函件 c．2月4日美达家具厂发出的函件

中级会计实务习题

中级会计实务习题 第一章总论 一、单项选择题 1.会计信息更多地强调相关性，会计计量在坚持历史成本之外，也会较多地采用除历史成本之外的计量属性。该财务报告目标是定位于( )。 A.受托责任观 B.资产负债观 C.决策有用观 D.收入费用观 2.下列对会计基本假设的表述中，准确的是( )。 A.持续经营和会计分期确定了会计核算的空间范围 B.一个会计主体必然是一个法律主体 C.货币计量为确认、计量和报告提供了必要的手段 D.会计主体确立了会计核算的时间范围 3.企业计提固定资产折旧首先是以( )假设为前提的。 A.会计主体 B.会计分期 C.持续经营 D.货币计量 4.企业应当以实际发生的交易或者事项为依据进行会计确认、计量和报告，如实反映符合确认和计量要求的各项会计要素及其他相关信息，保证会计信息真实可靠、内容完整。这体现会计核算质量要求中的( )要求。 A.及时性

B.可理解性 C.相关性 D.可靠性 5.下列说法中，能够保证同一企业会计信息前后各期可比的是( )。 A.为了提高会计信息质量，要求企业所提供的会计信息能够在同一会计期间不同企业之间进行相互比较 B.存货的计价方法一经确定，不得随意改变，如需变更，应在财务报告中说明 C.对于已经发生的交易或事项，应当及时进行会计确认、计量和报告 D.对于已经发生的交易或事项进行会计确认、计量和报告时不应高估资产或者收益、低估负债或者费用 6.企业提供的会计信息应有助于财务会计报告使用者对企业过去、现在或者未来的情况作出评价或者预测，这体现了会计信息质量要求中的( )要求。 A.相关性 B.可靠性 C.可理解性 D.可比性 7.企业将融资租入固定资产按自有固定资产的折旧方法计提折旧，遵循的是( )要求。 A.谨慎性 B.实质重于形式 C.可比性 D.重要性 8.甲企业2009年5月份购入了一批原材料，会计人员在7月份才入账，该事 项违背的会计信息

中级会计实务历年真题

2015年中级会计师《会计实务》考试真题及答案解析（ word 版） 一.单选题 1. 甲公司向乙公司发出一批实际成本为30万元的原材料，另支付加工费6万元（不含 增值税），委托乙公司加工成一批适用消费税税率为10%的应税消费品，加工完成后，全部 用于连续生产应税消费品，乙公司代扣代缴的消费税款准予后续抵扣。甲公司和乙公司均系 增值税一般纳税人，适用的增值税均为17%不考虑其他因素，甲公司收回的该批应税消费 品的实际成本为（）万元 【参考答案】A 【解析】委托加工物资收回后用于连续加工应税消费品的，加工环节的消费税计入“应 交税费一应交消费税”的借方，不计入委托加工物资的成本，因此本题应税消费品的实际成本 =30+6=36（万元） 2. 甲公司系增值税一般纳税人，2015年8月31日以不含增值税100万元的价格售出 2009年购入的一台生产用机床，增值税销项税额为17万元，该机床原价为200万元（不含 增值税），已计提折旧120万元，已计提减值准备30万元，不考虑其他因素，甲公司处置该机床的利得为（）万元。

【参考答案】D 【解析】处置固定资产利得=100-（200-120-30）=50（万元） 3. 下列各项资产准备中，在以后会计期间符合转回条件予以转回时，应直接计入所有 者权益类科目的是（） A. 坏账准备 B. 持有至到期投资减值准备 C. 可供出售权益工具减值准备 D. 可供出售债务工具减值准备 【参考答案】C 【解析】可供出售权益工具减值恢复时，通过所有者权益类科目“其他综合收益”转回。 4. 2014年12月31日，甲公司某项无形资产的原价为120万元，已摊销42万元，未 计提减值准备，当日，甲公司对该项无形资产进行减值测试，预计公允价值减去处置费用后的净额为55万元，未来现金流量的现值为60万元，2014年12月31日，甲公司应为该无形资产计提的减值准备为（）万元。