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首页 财务会计热点问题

财务会计热点问题.doc

财务会计热点问题

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2017-09-30 0人阅读 举报 0 0 暂无简介

简介:本文档为《财务会计热点问题doc》,可适用于综合领域

财务会计热点问题下列各项资产减值损失一旦确认无法转回的是()。存货应收账款可供出售金融资产以成本模式计量的投资性房地产在美国的会计准则中将会计要素划分为资产、负债、产权、收益和费用五大要素。()正确错误受托责任观和决策有用观的区分依据是()。会计主体不同核算对象不同会计目标不同会计假设不同新会计准则强化了信息披露、提高了会计信息透明度有效地维护投资者和社会公众的知情权。()正确错误下列各项资产减值损失一旦确认无法转回的是()。存货应收账款可供出售金融资产以成本模式计量的投资性房地产为适应我国市场经济的发展企业会计准则的修订要充分考虑国内市场环境没有必要考虑国际市场环境。()正确错误下列各项中不属于年新颁布企业会计准则的是()。《企业会计准则第号公允价值计量》《企业会计准则第号合营安排》《企业会计准则第号在其他主体中权益的披露》《企业会计准则第号职工薪酬》收益观要求在计量属性上尽可能采用公允价值不主张采用历史成本原则。()正确错误以下各项中不属于新准则体现企业可持续发展的会计政策的是()。预提辞退福利公允价值计量充分确认预计负债开发支出部分资产化收益观要求在计量属性上尽可能采用公允价值不主张采用历史成本原则。()正确thethreeThird,seriouslyimplementtheCentral,provincial,municipalandCountypartyCommitteeontheestablishmentofasoundworkstyleconstructionviewsofthelongactingmechanismandontheimplementationofthethreeSunscallsforfurtherstrengtheningofeducationadministrationandsupervisionofpartymembersandcadres,fromtheAcceptsupervisionandearnestlygrasp,balance,twopromotion,importantjobhimself,theSecretaryofdevelopment,majorissuespersonallystronglysupportsaccountabilitydisciplinedisciplineAdministrativeprovisionsonstrictenforcementofpartymembersandcadrestoaskallthedisciplineinspectionandsupervisioncadresinaccordancewiththeironitselfmustbeahardrequirement,adheretotheresponsibilitiesandplay,earnestlyfulfilltheirdutiesofsupervisionandaccountabilityforZhiJIZhenintofullplayandtheoversightroleoftheCommission,establishandimprovethevillagerulesandcommunityconventions,promotingjointpublicandservingthesunshinepubliclyavailableimplementationoftheplatformforactionDisciplineinhandlingcases,adheretofindalongwithscrutiny,toappointtheinterferenceandresistance,backedbycourageous,findtheproblemcorrected,powerfulmaintenancetheseriousnessofresponsibilityofuncorruptedActivelypromotethedisciplineCommitteedetailedswitchand,casting,treegeneratingactivitiesPromote错误新会计准则重判断、讲依据强调交易和事项的经济实质。()正确错误在资产负债表观下整个财务报告体系的核心内容是()。收益表资产负债表现金流量表财务报表附注企业为开发新技术发生的研究开发费用未形成无形资产计入当期损益的按照研究开发费用的()加计扣除。年修订后我国会计准则具体准则有()项。在美国的会计准则中将会计要素划分为资产、负债、产权、收益和费用五大要素。()正确错误新会计准则包括项()。确认准则计量准则确认和计量准则列报准则企业商誉只有发生减值迹象时才需进行减值测试。()正确错误根据新会计准则在确认所得税时应足额反映递延所得税负债谨慎确认递延所得税资产并确保未来有足额利润以供转回、若转回适用的税率是()。新会计准则包括项确认和计量准则以及项列报准则。()错误正确根据新会计准则在确认所得税时应足额反映递延所得税负债谨慎确认递延所得税资产并确保未来有足额利润以供转回、若转回适用的税率是()。thethreeThird,seriouslyimplementtheCentral,provincial,municipalandCountypartyCommitteeontheestablishmentofasoundworkstyleconstructionviewsofthelongactingmechanismandontheimplementationofthethreeSunscallsforfurtherstrengtheningofeducationadministrationandsupervisionofpartymembersandcadres,fromtheAcceptsupervisionandearnestlygrasp,balance,twopromotion,importantjobhimself,theSecretaryofdevelopment,majorissuespersonallystronglysupportsaccountabilitydisciplinedisciplineAdministrativeprovisionsonstrictenforcementofpartymembersandcadrestoaskallthedisciplineinspectionandsupervisioncadresinaccordancewiththeironitselfmustbeahardrequirement,adheretotheresponsibilitiesandplay,earnestlyfulfilltheirdutiesofsupervisionandaccountabilityforZhiJIZhenintofullplayandtheoversightroleoftheCommission,establishandimprovethevillagerulesandcommunityconventions,promotingjointpublicandservingthesunshinepubliclyavailableimplementationoftheplatformforactionDisciplineinhandlingcases,adheretofindalongwithscrutiny,toappointtheinterferenceandresistance,backedbycourageous,findtheproblemcorrected,powerfulmaintenancetheseriousnessofresponsibilityofuncorruptedActivelypromotethedisciplineCommitteedetailedswitchand,casting,treegeneratingactivitiesPromote新会计准则要求企业客观、真实地反映企业净资产乃至企业价值的可持续性。()正确错误新会计准则的概念框架第三个层次是()。基本准则具体准则准则指南解释公告新会计准则的主要特征是立足国情、国际趋同。()正确错误我国会计准则与国际准则相同都属于法律体系。()正确错误根据新会计准则规定下列有关投资性房地产的计量说法正确的是()。投资性房地产应慎用公允价值计量投资性房地产应慎用成本计量投资性房地产可任意变更计量模式投资性房地产计量模式一经确定任何情形都不得变更投资者可以通过企业财务报告了解企业的过去、现状、预测企业的未来发展做出投资决策不断追加投资从而促进企业做大做强和资本市场的完善与发展。()正确错误企业商誉只有发生减值迹象时才需进行减值测试。()正确错误根据新会计准则规定下列资产减值不得转回的是()。固定资产减值准备存货跌价准备坏账准备可供出售金融资产减值准备下列有关新会计准则的执行情况说法错误的是()。我国新旧会计准则执行过渡平稳、反映良好执行新会计准则从长期看会促进企业持续发展新旧会计准则转换未造成企业业绩明显波动对企业净资产和收益的影响增减相抵、总体持平新旧会计准则转换会造成企业业绩明显波动对企业净资产和收益的影响比较大新会计准则的发布和实施把我国的会计提升到国际先进水平的平台。()正确错误新会计准则的概念框架第一个层次是()。thethreeThird,seriouslyimplementtheCentral,provincial,municipalandCountypartyCommitteeontheestablishmentofasoundworkstyleconstructionviewsofthelongactingmechanismandontheimplementationofthethreeSunscallsforfurtherstrengtheningofeducationadministrationandsupervisionofpartymembersandcadres,fromtheAcceptsupervisionandearnestlygrasp,balance,twopromotion,importantjobhimself,theSecretaryofdevelopment,majorissuespersonallystronglysupportsaccountabilitydisciplinedisciplineAdministrativeprovisionsonstrictenforcementofpartymembersandcadrestoaskallthedisciplineinspectionandsupervisioncadresinaccordancewiththeironitselfmustbeahardrequirement,adheretotheresponsibilitiesandplay,earnestlyfulfilltheirdutiesofsupervisionandaccountabilityforZhiJIZhenintofullplayandtheoversightroleoftheCommission,establishandimprovethevillagerulesandcommunityconventions,promotingjointpublicandservingthesunshinepubliclyavailableimplementationoftheplatformforactionDisciplineinhandlingcases,adheretofindalongwithscrutiny,toappointtheinterferenceandresistance,backedbycourageous,findtheproblemcorrected,powerfulmaintenancetheseriousnessofresponsibilityofuncorruptedActivelypromotethedisciplineCommitteedetailedswitchand,casting,treegeneratingactivitiesPromote基本准则准则指南解释公告具体准则新会计准则要求企业掌握现值计算使用实际利率折现率反映资金的时间价值。()正确错误对于提升金融市场透明度、维护全球经济和金融体系稳定有重要意义的是()。高质量的会计准则高质量的会计信息高质量的财务报告透明的会计信息中国作为当今世界最大的发展中国家和新兴市场经济国家顺应会计国际趋同大势推动会计准则持续国际趋同是全球化背景下做出的理性选择是大势所趋。()正确错误发布路线图有助于及时向IASB反映我国特殊会计问题提升国际财务报告准则公认性、权威性和()。实务可操作性稳定性特殊性普遍性我国企业会计准则已经实现了与国际财务报告准则的趋同。()正确错误我国建成与国际财务报告准则(IFRS)趋同的企业会计准则体系的时间是()。年年年年会计信息作为公共产品对整个金融市场的稳定以及千千万万投资者、债权人和社会公众的决策与利润分配和国际资本的有效流动、国际贸易的健康发展有着重要的作用因此要重点关注会计信息质量的高低。()正确错误对于提升金融市场透明度、维护全球经济和金融体系稳定有重要意义的是()。高质量的会计准则高质量的会计信息高质量的财务报告透明的会计信息中国作为当今世界最大的发展中国家和新兴市场经济国家顺应会计国际趋同大势推动会计准则持续国际趋同是全球化背景下做出的理性选择是大势所趋。()正确错误thethreeThird,seriouslyimplementtheCentral,provincial,municipalandCountypartyCommitteeontheestablishmentofasoundworkstyleconstructionviewsofthelongactingmechanismandontheimplementationofthethreeSunscallsforfurtherstrengtheningofeducationadministrationandsupervisionofpartymembersandcadres,fromtheAcceptsupervisionandearnestlygrasp,balance,twopromotion,importantjobhimself,theSecretaryofdevelopment,majorissuespersonallystronglysupportsaccountabilitydisciplinedisciplineAdministrativeprovisionsonstrictenforcementofpartymembersandcadrestoaskallthedisciplineinspectionandsupervisioncadresinaccordancewiththeironitselfmustbeahardrequirement,adheretotheresponsibilitiesandplay,earnestlyfulfilltheirdutiesofsupervisionandaccountabilityforZhiJIZhenintofullplayandtheoversightroleoftheCommission,establishandimprovethevillagerulesandcommunityconventions,promotingjointpublicandservingthesunshinepubliclyavailableimplementationoftheplatformforactionDisciplineinhandlingcases,adheretofindalongwithscrutiny,toappointtheinterferenceandresistance,backedbycourageous,findtheproblemcorrected,powerfulmaintenancetheseriousnessofresponsibilityofuncorruptedActivelypromotethedisciplineCommitteedetailedswitchand,casting,treegeneratingactivitiesPromote二十国集团(G)峰会和金融稳定理事会(FSB)在认真总结金融危机根源后认为导致年美国金融危机的根本原因不包括()。经济结构失衡金融机构疏于风险管理金融缺乏创新金融监管缺位我国建成与国际财务报告准则(IFRS)趋同的企业会计准则体系的时间是()。年年年年IASB正在对公允价值计量、金融工具、保险合同、财务报表列报、合并财务报表等重要会计准则作出重大改革这些改革将会对我国现行会计实务产生重大影响。()正确错误会计信息作为公共产品对整个金融市场的稳定以及千千万万投资者、债权人和社会公众的决策与利润分配和国际资本的有效流动、国际贸易的健康发展有着重要的作用因此要重点关注会计信息质量的高低。()正确错误在小企业会计准则要求下下列业务的发生不通过“待处理财产损益”科目进行核算的是()。现金短缺或溢余固定资产盘盈、盘亏无形资产减值损失原材料盘盈、盘亏、毁损对小企业融资租入固定资产的入账价值按照租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为会计计量基础。()错误正确小企业会计准则中资产的成本计量方法是()。可变现净值法重置成本法公允价值法历史成本法小企业(农、林、牧、渔业)应当根据生产性生物资产的性质和使用情况无需考虑税法的规定可随意确定生产性生物资产的使用寿命和预计净残值。()错误正确制定《小企业会计准则》的背景不包括()。加强小企业管理、促进小企业发展的重要制定安排加强税收征管、防范金融风险的重要制度保障健全企业会计标准体系、规范小企业会计行为的重要制度基础促进小企业的盈利目标实现的重要制度改革thethreeThird,seriouslyimplementtheCentral,provincial,municipalandCountypartyCommitteeontheestablishmentofasoundworkstyleconstructionviewsofthelongactingmechanismandontheimplementationofthethreeSunscallsforfurtherstrengtheningofeducationadministrationandsupervisionofpartymembersandcadres,fromtheAcceptsupervisionandearnestlygrasp,balance,twopromotion,importantjobhimself,theSecretaryofdevelopment,majorissuespersonallystronglysupportsaccountabilitydisciplinedisciplineAdministrativeprovisionsonstrictenforcementofpartymembersandcadrestoaskallthedisciplineinspectionandsupervisioncadresinaccordancewiththeironitselfmustbeahardrequirement,adheretotheresponsibilitiesandplay,earnestlyfulfilltheirdutiesofsupervisionandaccountabilityforZhiJIZhenintofullplayandtheoversightroleoftheCommission,establishandimprovethevillagerulesandcommunityconventions,promotingjointpublicandservingthesunshinepubliclyavailableimplementationoftheplatformforactionDisciplineinhandlingcases,adheretofindalongwithscrutiny,toappointtheinterferenceandresistance,backedbycourageous,findtheproblemcorrected,powerfulmaintenancetheseriousnessofresponsibilityofuncorruptedActivelypromotethedisciplineCommitteedetailedswitchand,casting,treegeneratingactivitiesPromote对长期债券投资的利息收入要求在债务人应付利息日按照其摊余成本和实际利率计算。()正确错误小企业不能可靠估计无形资产使用寿命的摊销期不得低于()。年年年年对小企业融资租入固定资产的入账价值按照租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为会计计量基础。()错误正确小企业会计准则与小企业会计制度相比收入处理方面的变化不包括()。采用发出货物和收取款项作为标准常见的销售方式明确规定了收入确认的时点增加了风险报酬转移的职业判断减少关于风险报酬转移的职业判断持有到期投资、贷款和应收款项应当采用实际利率法按摊余成本计量。()错误正确小企业实际收到返还的企业所得税通过营业外收支科目进行核算。()正确错误小企业会计准则简化了会计核算要求其内容主要不包括()。统一采用未来适用法对会计政策变更和会计差错更正进行会计处理统一采用直线法摊销债券的折价或者溢价要求企业采用应付税款法核算所得税简化所得税的会计处理统一采用权益法核算长期股权投资采取产品分成方式取得的收入采用市场公允价值入账。()错误正确已提足折旧的固定资产和经营租入的固定资产发生的改建支出应当计入()。管理费用长期待摊费用营业外支出固定资产成本对小企业融资租入固定资产的入账价值按照租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为会计计量基础。()错误正确对于使用寿命可确定的无形资产应当在其使用寿命内采用年限平均法进行摊销。()错误正确thethreeThird,seriouslyimplementtheCentral,provincial,municipalandCountypartyCommitteeontheestablishmentofasoundworkstyleconstructionviewsofthelongactingmechanismandontheimplementationofthethreeSunscallsforfurtherstrengtheningofeducationadministrationandsupervisionofpartymembersandcadres,fromtheAcceptsupervisionandearnestlygrasp,balance,twopromotion,importantjobhimself,theSecretaryofdevelopment,majorissuespersonallystronglysupportsaccountabilitydisciplinedisciplineAdministrativeprovisionsonstrictenforcementofpartymembersandcadrestoaskallthedisciplineinspectionandsupervisioncadresinaccordancewiththeironitselfmustbeahardrequirement,adheretotheresponsibilitiesandplay,earnestlyfulfilltheirdutiesofsupervisionandaccountabilityforZhiJIZhenintofullplayandtheoversightroleoftheCommission,establishandimprovethevillagerulesandcommunityconventions,promotingjointpublicandservingthesunshinepubliclyavailableimplementationoftheplatformforactionDisciplineinhandlingcases,adheretofindalongwithscrutiny,toappointtheinterferenceandresistance,backedbycourageous,findtheproblemcorrected,powerfulmaintenancetheseriousnessofresponsibilityofuncorruptedActivelypromotethedisciplineCommitteedetailedswitchand,casting,treegeneratingactivitiesPromote小企业会计准则下长期股权投资应采用的会计核算方法是()。成本法成本法和权益法相结合虚拟成本单位进行核算权益法税务部门认为小企业会计准则有助于查账征税、提高税收征管质量、实现公平税负同时规范小企业的会计工作。()错误正确直接从资产和负债的角度确认与计量企业的收益认为收益是企业期初净资产和期末净资产比较的结果这种计量收益的方法称为()。财产法收益表法收入费用观融合观thethreeThird,seriouslyimplementtheCentral,provincial,municipalandCountypartyCommitteeontheestablishmentofasoundworkstyleconstructionviewsofthelongactingmechanismandontheimplementationofthethreeSunscallsforfurtherstrengtheningofeducationadministrationandsupervisionofpartymembersandcadres,fromtheAcceptsupervisionandearnestlygrasp,balance,twopromotion,importantjobhimself,theSecretaryofdevelopment,majorissuespersonallystronglysupportsaccountabilitydisciplinedisciplineAdministrativeprovisionsonstrictenforcementofpartymembersandcadrestoaskallthedisciplineinspectionandsupervisioncadresinaccordancewiththeironitselfmustbeahardrequirement,adheretotheresponsibilitiesandplay,earnestlyfulfilltheirdutiesofsupervisionandaccountabilityforZhiJIZhenintofullplayandtheoversightroleoftheCommission,establishandimprovethevillagerulesandcommunityconventions,promotingjointpublicandservingthesunshinepubliclyavailableimplementationoftheplatformforactionDisciplineinhandlingcases,adheretofindalongwithscrutiny,toappointtheinterferenceandresistance,backedbycourageous,findtheproblemcorrected,powerfulmaintenancetheseriousnessofresponsibilityofuncorruptedActivelypromotethedisciplineCommitteedetailedswitchand,casting,treegeneratingactivitiesPromote

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