1. In 213, a company made provision for inventory depreciation of 5 million yuan, for impairment of fixed assets of 1 million yuan and for impairment of available-for-sale bonds of 4 million yuan; The fair value of trading financial assets increased by 1.5 million yuan. Assuming that other factors are not considered. In the 213 annual income statement, the correct way to list the above changes in asset value is ().
A, management expenses are listed as 5 million yuan, non-operating expenses as 1 million yuan, fair value change income as 1.5 million yuan
B, asset impairment loss as 19 million yuan, fair value change income as 1.5 million yuan
C, asset impairment loss as 15 million yuan, fair value change income as 1 million yuan and investment income as 14 million yuan < The asset impairment loss is listed as 18 million yuan
2. A company limited by shares transferred its held-to-maturity investment on January 1, 213, and the transfer price of 15.6 million yuan was deposited in the bank. The bond was purchased on January 1, 211, with a face value of 15 million yuan and an annual interest rate of 5%. The principal and interest will be repaid in one lump sum at maturity, with a term of 3 years. When the bond is transferred, the balance of accrued interest details is 1.5 million yuan, the credit balance of interest adjustment that has not been amortized is 24, yuan, and the balance of impairment reserve accrued for the bond is 3, yuan. The investment income that the company should confirm when transferring the bond investment is () ten thousand yuan.
A, -36
B, -66
C, -9
D, 114
3. In the case of not involving premium, among the following transactions, the exchange of non-monetary assets is ().
A, exchange notes receivable for investment real estate
B, exchange accounts receivable for a piece of land use right
C, exchange available-for-sale equity instruments for fixed assets
D, and exchange long-term equity investment for held-to-maturity bond investment
4. On December 1, 212, Company A issued a three-year corporate bond with a face value to build a fixed asset. The fixed assets are constructed by contracting out. In 213, the events related to the construction of this fixed asset occurred in Company A are as follows. On January 1, the project started and paid 2 million yuan for the project progress; On September 1, 15 million yuan was paid for the progress of the project; The freezing season was from 22nd, 213 to 3rd, February, 214, so the project was interrupted and resumed on 4th, February, 214. Assuming that the capitalization amount of borrowing costs is calculated on an annual basis and 3 days per month, there is no other borrowing related to the construction of this fixed asset. During the capitalization period, the interest income from the unused funds of this loan deposited in the bank was 3, yuan in 213. Then in 213, the amount of interest expenses that Company A should include in the construction cost of the fixed assets is () ten thousand yuan.
A, 15
B, 18
C, 72
D, 71.25
5. Requirements: Answer the following {TSE} questions based on the following information, regardless of other factors:
A construction company signed a fixed cost contract with a customer with a total amount of 6 million yuan. At first, the total cost was estimated to be 5.4 million yuan. By the end of 213, the cost had been 3.78 million yuan, and it is estimated that the cost of completing the contract still needs to be 2.52 million yuan. In 213, the settled project price was 3 million yuan, and the actual project price was 2.8 million yuan. The result of the construction contract can be estimated reliably.
the total profit of the construction company affected by this construction contract in 213 was () ten thousand yuan.
A, 21
B, -18
C, 222
D, -3
6. According to the provisions of the Accounting Standards for Business Enterprises, the following statement about income and profit is correct ().
A, income comes from daily activities, and profit may also come from daily activities
B, income will definitely affect the total profit
C, income comes from daily activities, and profit comes from non-daily activities
D, income will lead to the increase of owners' equity, and profit may not necessarily lead to the increase of owners' equity
7. Regarding the cumulative impact of accounting policy changes,
A, when calculating the cumulative impact of changes in accounting policies, it is not necessary to consider the distribution of profits or dividends
B, if comparable financial statements are provided, the retained earnings at the beginning of the earliest period of the comparative financial statements should be adjusted for the cumulative impact of changes in accounting policies before the comparable period of the comparative financial statements
C, if comparable financial statements are provided, for changes in accounting policies during the comparative financial statements, The items of net profit and loss and other related items in financial statements in each period should be adjusted
D, and the cumulative impact number need not be considered
8. Company A converted an office building into an investment real estate measured by the fair value model. The original book value of the office building was 5 million yuan, the accumulated depreciation was 12 million yuan, the fixed assets impairment reserve was 1 million yuan, and the fair value on the conversion date was 6 million yuan.
A, 6,
b, 49,
c, 47,8
d, 12,2
9. Company A transfers the trademark use right of its goods to Company D, and it is agreed that Company D will pay the use fee at the end of each year at 1% of the annual sales revenue, and the use period will be 1 years. In 212, Ding Company achieved sales income of 1 million yuan; In 213, Ding Company achieved sales income of 1.5 million yuan. Assume that Company A receives the royalty at the end of each year, regardless of other factors. The royalty income that A company should confirm in 213 is () ten thousand yuan.
A, 1
B, 15
C, 25
D,
1. Requirements: Answer the following {TSE} questions based on the following information, regardless of other factors:
On December 31, 212, Company A borrowed 42 million yuan from the bank. On that day, the fair value and book value of Company B's identifiable net assets were both 4 million yuan. On December 31, 213, the quoted price of Company A for Company B's investment in the active market was 4.8 million yuan, the estimated disposal cost was 2, yuan, and the present value of future cash flow was 4 million yuan; The book value of identifiable net assets of Company B determined by Company A at the level of consolidated financial statements is 54 million yuan, and the recoverable amount of Company B is 5 million yuan.
in the individual balance sheet of company a, the impairment loss on the long-term equity investment of company b on December 31, 213 was () ten thousand yuan.
A, 14
B, 12
C,
D, 211. In the consolidated balance sheet of Company A, the impairment loss of goodwill caused by investment in Company B on December 31, 213 was () ten thousand yuan.
A, 125
B, 1
C, 165
D,
12. On December 31, 213, the amount listed in the "inventory" item in the balance sheet was () ten thousand yuan.
A, 42
B, 33
C, 48
D, 348
multiple-choice questions
13. Among the following items, there is () that does not belong to the direct expenditure related to reorganization.
A, the marketing cost of promoting the company's new image
B, the lease cancellation fee of the factory building that will no longer be used
C, the future identifiable operating loss of the reorganization (the latest estimated value)
D, the recruitment cost of the new manager
14. Requirements: According to the following information, regardless of other factors, Answer the following {TSE} questions:
Company A's transactions or events involving cash flow in 2×1 are as follows:
(1) 6.8 million yuan was paid in cash for the purchase of minority shares in subsidiaries:
(2) 8 million yuan was received in cash for the issuance of bonds for the construction of factory buildings;
(3) Cash received from the transfer of accounts receivable with recourse:
(4) Cash received from the disposal of the subsidiary was 3.5 million yuan, and the cash balance of the subsidiary was 5 million yuan at the time of disposal:
(5) Payment of the lease fee of fixed assets leased by financing in the previous year was 6, yuan:
(6) Cash paid from the purchase of the subsidiary was 7.8 million yuan. At the time of purchase, the cash balance of the subsidiary was 9 million yuan:
(7) 1.6 million yuan was paid in cash for purchasing trading equity instruments, of which 1, yuan was declared but not yet received in cash dividends:
(8) 1.2 million yuan was received in cash due to the bonds held, including 1 million yuan in principal and 2, yuan in interest;
(9) Pay the salary of the engineering personnel under construction 3 million yuan. Capital of 3 million yuan.
Among the following statements about cash flow classification of Company A, () is correct.
A, cash received from issuing bonds as cash inflow from financing activities
B, cash received from paying the wages of construction workers as cash outflow from investment activities
C, cash received from holding bonds due as cash inflow from investment activities
D, cash paid from leasing fixed assets for financing as cash outflow from financing activities
E, cash received from transferring accounts receivable with recourse as cash inflow from investment activities
15.
a. Fixed assets held by enterprises for sale, The estimated net salvage value should be adjusted
B, the fixed assets classified as held for sale must meet the resolution made by the enterprise on the disposal of the fixed assets
C, the fixed assets classified as held for sale must meet the requirement that the enterprise has signed an irrevocable transfer agreement with the transferee
D, the fixed assets classified as held for sale must meet the requirement that the transfer will be completed within one year
E, and the fixed assets classified as held for sale must meet the requirement that the transfer will be completed within one month.
a. The expenses for repairing the fixed assets that do not meet the capitalization conditions in the production workshop of the enterprise should be included in the management expenses
b. The expenses for repairing the fixed assets should be accrued or deferred when the amount is large.
c. The net loss caused by the shortage of fixed assets should be included in the non-operating expenses
d. The expenses for improving the fixed assets leased by operating lease should be capitalized. As a long-term prepaid expense, the fixed assets that are amortized reasonably
E and self-built are included in the non-operating expenses, and the net loss of engineering materials due to inventory loss, scrapping and damage during the construction period is included in the following items
17. The deductible temporary difference is ().
A, estimated liabilities confirmed due to contract breach
B, provision for inventory depreciation
C, deferred revenue
D confirmed by points due to reward, provision for impairment of held-to-maturity investment
E, and accrued product quality assurance fees
18. Company A acquired 3% equity of Company B on January 2, 2×3, and cooperated with Company B. Among the following transactions or events of Company A and Company B in 2x 3 years, () will affect the investment income of Company B confirmed in the individual financial statements of Company A in 2x3 years.
A, the shareholders' meeting of Company B passed the proposal of issuing stock dividends
B, Company A sold products with a cost of 5, yuan to Company B as fixed assets for 8, yuan
C, and the investment cost of Company A was less than the fair value of Company B's identifiable net assets
D, Company B sold the patent with a book value of 2 million yuan to Company A as intangible assets for 3.6 million yuan
.
A, employee training fees are not included in the cost of fixed assets, but should be included in the current profit and loss when they occur
B, when purchasing a number of fixed assets without separate price tag with one sum, the total cost should be allocated according to the fair value ratio of each fixed asset, and the cost of each fixed asset should be determined separately
C, the input tax on raw materials used for building real estate should be transferred out
D, and when determining the initial entry cost of specific fixed assets in special industries.
A, large initial direct expenses incurred by the lessor in operating lease
B, large initial direct expenses incurred by the lessee in operating lease
C, large initial direct expenses incurred by the lessor in financing lease
D, large initial direct expenses incurred by the lessee in financing lease
E, and financing expenses incurred by leasing equipment that can be put into use without installation <
a. For unimportant prior errors, they should be treated as current events.
b. If it is not feasible to determine the influence number of prior errors, the future application method must be adopted.
c. Enterprises should adjust the prior comparison data in the financial statements of the current period when important prior errors are found.
d. For unimportant prior errors, enterprises do not need to adjust the opening number of related items in financial statements, but should adjust the related items in the current period.
A, cash inflow from investment activities is 2.4 million yuan
B, cash outflow from investment activities is 6.1 million yuan
C, cash inflow from operating activities is 3.2 million yuan
D, cash outflow from fund-raising activities is 7.4 million yuan
E, cash inflow from fund-raising activities is 81.2 million yuan
Short answer questions
23. Company A, The related transactions or events of Company B in 2 X 1 are as follows: < P > (1) On January 1st, Company A issued 14 million shares of its common stock to Company C, the controlling shareholder of Company B (the par value of each share is L yuan, and the market price is 15 yuan), in order to obtain C.