Accounting standards for business enterprises application [5]

1. Under the commodity sales mode with sales return conditions , If small enterprises cannot reasonably estimate the return of enterprises , The revenue of the goods sold shall be recognized at the expiration of the return period .

A. Yes
B. wrong

2. The change of depreciation method of fixed assets belongs to the change of accounting policy .

A. Yes
B. wrong

3. Usually , Stocks, bonds and funds purchased from the secondary market for the purpose of earning a price difference , Should be classified as short-term investment .

A. Yes
B. wrong

4. The cost difference to be borne by the materials issued can be apportioned on a monthly basis , It can also be calculated at the end of the quarter or at the end of the year .

A. Yes
B. wrong

5. The adjustment events in the events after the balance sheet date refer to the events that have existed on the balance sheet date , It has a significant impact on the understanding and analysis of financial and accounting reports , Matters that should be disclosed in the notes to the financial statements .

A. Yes
B. wrong

6. The selection of valuation method for issued inventory directly affects the amount of total assets in the balance sheet , It has nothing to do with the size of net profit in the income statement .

A. Yes
B. wrong

7. Generally speaking , The accounting subject must be the legal subject , The legal subject must be the accounting subject .

A. Yes
B. wrong

8. Recognize a resource as an asset , Need to meet the definition of assets , One of the following two conditions shall also be met ： First, the economic benefits related to the resources are likely to flow into small enterprises , Second, the cost or value of the resource can be reliably measured .

A. Yes
B. wrong

9. Revenue refers to the income generated by small businesses in their daily activities , Which will increase the owner's equity , The total inflow of economic benefits affected by the capital invested by the owner .

A. Yes
B. wrong

10. Selling expenses are different from manufacturing expenses , The sales expenses incurred in the current period directly affect the current profits and losses , However, the manufacturing expenses incurred in the current period do not necessarily affect the current profits and losses .

A. Yes
B. wrong

11. The assets of small enterprises are impaired , Provision for impairment of assets shall be accrued .

A. Yes
B. wrong

12. If all or part of the expenses necessary for the enterprise to pay off the estimated liabilities recognized due to contingencies are expected to be compensated by a third party , The amount of compensation shall be paid only when it is almost certain to be received , It can be used as a deduction for the recognition of estimated liabilities , It can also be recognized separately as an asset .

A. Yes
B. wrong

13. Liabilities recognized due to contingencies , If all or part of the expenses required to pay off the liabilities are expected to be compensated by a third party or other parties , Then the compensation amount can only be received when it is basically confirmed , Separately recognized as an asset . The amount of compensation recognized shall not exceed the book value of the recognized liabilities .

A. Yes
B. wrong

14. No depreciation is accrued for the fixed assets leased by the enterprise , The fixed assets under financing lease shall be regarded as self owned assets for depreciation .

A. Yes
B. wrong

15. The cash discount shall be directly included in the current profit and loss when it actually occurs , For the cash discount actually received by the buyer , Then the current financial expenses shall be offset .

A. Yes
B. wrong

16. Our country implements the registered capital system , That is, the paid in capital is equal to the total registered capital , However, it is not required that the paid in capital and registered capital of the enterprise should always be consistent .

A. Yes
B. wrong

17. For executed 《 Accounting standards for small business 》 The enterprise , If conditions change , Meet the standards of large enterprises , It shall be implemented from the first day of the following month 《 Accounting standards for business enterprises 》.

A. Yes
B. wrong

18. When preparing the annual income statement , Small businesses should report their income statements “ Current month amount ” Change it to “ Amount of last year ”.

A. Yes
B. wrong

19. according to 《 Interim Regulations on cash management 》 The provisions of the , The maximum cash on hand of enterprises in remote areas and areas with inconvenient transportation may be more than 5 Days, but not more than 10 Daily expenses for days .

A. Yes
B. wrong

20. The income realized from inventory gains of small enterprises shall offset the management expenses .

A. Yes
B. wrong

21. Taxes related to the final recognition of non operating income or non operating expenses , stay “ Liquidation of fixed assets ”、“ Intangible assets ” Equal account accounting , be not in “ Business taxes and surcharges ” Account accounting .

A. Yes
B. wrong

22. When the exchange of non monetary assets meets “ Exchange has a commercial essence ” and “ The fair value of the assets received or surrendered can be measured reliably ” Two conditions , The cost of assets received shall be the fair value and relevant taxes payable , The difference between the fair value and the book value of the surrendered assets shall be included in the current profits and losses .

A. Yes
B. wrong

23. An enterprise shall accrue depreciation for all fixed assets .

A. Yes
B. wrong

24. When holding an undue commercial bill and discounting it to the bank , If the bank has recourse , Short term loans should be credited .

A. Yes
B. wrong

25. In the exchange of non monetary assets , As long as the exchange has commercial substance , The cost of assets received can be measured at fair value .

A. Yes
B. wrong

26. Contingent assets refer to potential assets formed by future transactions or events , Its existence needs to be confirmed by the occurrence or non occurrence of future uncertain events .

A. Yes
B. wrong

27. Costs incurred by small enterprises in providing labor services to foreign countries , The production cost account can be changed to “ Labor costs ” subject , Or set it up separately ＂ Labor costs ” Account .

A. Yes
B. wrong

28. Estimated liabilities should not be related to accounts payable 、 Other liabilities such as accrued items shall be strictly distinguished .

A. Yes
B. wrong

29. The accounting statements provided by small enterprises include balance sheets 、 Income statement and cash flow statement , Excluding notes to the financial statements .

A. Yes
B. wrong