论文部分内容阅读
《中级会计实务》自测试题一、单项选择题1.下列各项会计信息质量要求中,对相关性和可靠性起着制约作用的是( )。A.及时性B.谨慎性C.重要性D.实质重于形式2.某股份有限公司为商品流通企业,发出存货成本采用加权平均法结转,按单项存货计提跌价准备。该公司2010年年初存货的账面余额中包含甲产品1200件,实际成本为360万元,已计提存货跌价准备为30万元。2010年该公司未发生任何与甲产品有关的进货,甲产品当期售出400件。2010年12月31日,该公司对甲产品进行检查时发现,库存甲产品均无不可撤销合同,其市场销售价格为每件0.26万元,预计销售每件产品还将发生销售费用及相关税金0.005万元。假定不考虑其他因素的
“Intermediate Accounting Practice” self-test questions a single multiple-choice questions 1. The following accounting information quality requirements, the relevance and reliability play a restricting role (). A. Timeliness B. Caution C. Importance D. Materiality over form 2. A company limited by shares is a commodity circulation enterprise. The cost of inventories issued is carried forward using the weighted average method, and provision for impairment is made on a single inventory basis. The company’s balance of inventories at the beginning of 2010 included 1,200,000 pieces of A-products, with an actual cost of 3.6 million yuan. Provision for impairment of inventories was made at 300,000 yuan. In 2010, the company did not have any purchase related to the A product, and the current period sold a 400 product. On December 31, 2010, when the company inspected a product, it found that there was no irrevocable contract for the stock of a product and its market selling price was RMB 26,600 per unit. It is expected that sales of each product will also be subject to sales tax and related taxes 0.005 million. Assumptions do not consider other factors