东财11春学期《中级会计实务》在线作业二（More than 11 spring semester intermediate accounting practice online homework two）.docVIP

东财11春学期《中级会计实务》在线作业二（More than 11 spring semester intermediate accounting practice online homework two） More than 11 spring semester intermediate accounting practice online homework two First, a radio question 1. in the following accounting elements, the accounting elements that reflect the financial position are (). A. assets B. income C. fee D. profit The correct answer: A 2. the withdrawal of any surplus reserve shall be in accordance with (). 5% of A.s net profit B. net profit 5%~10% 10% of C.s net profit D. shareholders meeting resolution The correct answer: D 3. in instalment sales, if the contract or agreement price received or receivable is not fair, the difference between the contract or the agreed price or the fair value received or receivable shall be. A. offset the current financial expenses B. included in changes in fair value gains and losses C. as unrealized financing gains D. is included in non operating income The correct answer: C 4. in the equipment obtained by the enterprise in the following way, the enterprise can not be used as the fixed assets of the enterprise. A. accepts donations of equipment B. investment into equipment C. operates rental equipment D. financing leased equipment The correct answer: C 5. changes in the fair value of the available for sale financial assets shall be included (). A. fair gain or loss in value B. investment income C. capital reserve D. surplus reserve The correct answer: C 6. the long-term equity investment shall be accounted for by the cost method. If the investee unit is in a loss and the dividends are not distributed, the investment enterprise shall (?). A. write downs on investment income B. offset investment costs C. write down capital reserves D. does not deal with accounting The correct answer: D 7., if the results of the enterprises labor service transaction can be reliably estimated, the confirmation of the labor income should be (). A. at the start of the service B. by percentage of completion C. when