財務(wù)會計（北京第二外國語學(xué)院）知到章節(jié)答案智慧樹2023年

財務(wù)會計（北京第二外國語學(xué)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