A 20 10 12.7, the company bought 1000 shares of a listed company and prepared to sell them five trading days later. Due to price fluctuation, it was not sold until 12.3 1.
B 20 10 12.8, the company buys 5-year government bonds with face value of 1 10,000.
C 20 10 65438+On February 9th, the company bought100000 shares of a company, accounting for 60% of the company's total share capital, and plans to appoint the general manager of the company on 20 1 1.
D 20 10 12 10 Company purchased the 4-year bonds issued by Company B on 2008 10 and prepared to hold them at maturity.
Analysis: the scope of transactional financial assets
1: Sell recently to earn the difference.
2. Derivative financial instruments
3. It is part of the centralized management of financial portfolios used to earn recent spreads.
The answer meets the first condition and is correct.
B the answer is inconsistent, which can be divided into held-to-maturity investment or available-for-sale financial assets.
C Answer: Obtaining 60% of the equity of the invested unit has a great impact and should be accounted for in the long-term investment.
D answer, divided into held-to-maturity investment
2. The detailed general ledger information of raw materials A 20 1 1 month of Company A is shown in the following table (excluding inventory impairment), and the book value of raw materials A at the end of the month is based on the first-in-first-out method ().
Summary Date of Income Problem Balance
Quantity amount amount amount amount amount amount amount amount amount amount amount amount amount.
65438+ 10 month 1 balance at the beginning of date 100 300
105, 65438+200 500 300.
65438+ 10 month100 released on June 6, 2000.
125 October 65438+300 600 500.
65438+1October 3 1 ending balance 500
An 800
B 900
C 1000
D 1 100]
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3, which of the following cannot be depreciated (D)
A rented packaging equipment.
B production line leased through financial leasing.
An improved production line put into use last month.
The old production line was scrapped in advance.
Analysis: Undepreciated assets
1: fully depreciated assets that continue to be used.
2. Separate valuation of land recorded as fixed assets.
4. The patented technology purchased by Company A belongs to Company B, and the validity period is 20 years, and the remaining validity period is 15 years. The price agreed in the agreement is 8.9 million yuan, and the related taxes and fees are 654.38+10,000 yuan. The monthly amortization amount is (c)
37,500 pounds
49,500 pounds
About 50 thousand pounds
D 60 thousand
Analysis: the recorded value of intangible assets =890+ 10=900, and the depreciation is accrued according to the remaining effective years 15, and the monthly depreciation = 900/ 12 = 5.
5, which of the following belongs to intangible assets (a)
land use right
B Wu
Machinery and equipment
D product simple packaging
Analysis: Houses, machinery and equipment belong to fixed assets, while simple packaging of products belongs to inventory.