东财10秋学期《高级财务会计》在线作业二（国外英文资料）.docVIP

东财10秋学期《高级财务会计》在线作业二（国外英文资料） Dong caixin, senior financial accounting online assignment 2 Test scores: 100 test time: - test scores: 100 ? Single topic selection ? Multiple choice ? True or false (10 questions in total, 40 points.) Score: 40 The beginning of the lease means (). A. the date of the lease The lease parties make a commitment date on the principal lease terms The date of the lease of the lease and the term of the lease agreement shall be made in the early days of the lease D. The date of the lease agreement and the lessee in the lease agreement on the principal lease terms 4 points: 4 On January 1, 2002, the company operated from ding company into the office. The lease contract stipulates that the lease term is 5 years and the first year is free of rent. The next year and the third year each paid $100,000; In the fourth year and fifth year, the rent shall be 200,000 yuan. The total rent amounts to 600,000 yuan. The rental fee shall be confirmed in the first year of the lease term and in the second year respectively. A: 0, 000, 100, 000 yuan B: 0, 000 yuan, 150,000 yuan C. 120,000 yuan, 100,000 yuan D: 120,000 yuan, 120,000 yuan 4 points: 4 In our country, a company has an accounting standard for us dollars. The following statement is false (). The transaction in which the enterprise is denominated and settled in RMB is A foreign currency transaction B. the transaction in which the enterprise is denominated and settled in dollars is not a foreign currency transaction C. the companys currency is dollars The companys currency is the yuan 4 points: 4 4. The lessee that include rent way into one device, the device can be use fixed number of year for 10 years, the lease term for eight years, and the lessee the lease expire with 10000 yuan purchasing price discount to buy the equipment, the equipment at the expiry of the lease of the fair value is RMB 300000. The term of depreciation for the equipment is () years. 10 A. 8 B. 2 C. 9 D. A full score: 4 The basis