13春东财《特殊会计准则》在线作业三（13 spring Dongcai special accounting standards of online homework three）.docVIP

13春东财《特殊会计准则》在线作业三（13 spring Dongcai special accounting standards of online homework three） Easternmoney special accounting standards of online homework three A RadioButtonList 1. () refers to the insurance contract stipulate the insurance rights and obligations and bear the insurance risks sourced from the insured agreement Incorrect answers are above A. B. the insured and the insured C. the applicant and the insured D., the insurer and the insured Answer: D 2. of the net investment in an overseas operation of hedge accounting statements, is not correct () A. directly included in the owners equity of the hedging instrument, the gain or loss should be included in the current profits and losses in the final turn out B. directly included in the owners equity of the hedging instrument, the gain or loss should be transferred when disposing an overseas business C. hedging instrument, the gain or loss is the effective hedging part directly in equity D. hedging instrument, the gain or loss is the ineffective hedging part should be included in the current profits and losses Answer: A 3. if the enterprise does not transfer or retain nearly all of the risks and rewards of ownership of the financial asset, but not to give up control of the financial asset, the following is the most appropriate treatment methods should be (). A. continued involvement on the financial asset B. continues to confirm the financial assets C. of the financial asset is derecognised D. continues to confirm the financial assets by enterprises to continue involvement Answer: D 4. an enterprise with RMB as its functional currency. In November 1st 20X8 the enterprise from the bank borrowing interest rate of 6% of the $10 million one-year loan, the spot exchange rate at the date of $1 =7.4 yuan; the spot exchange rate of $1 in November 30th to =7.5 yuan; the spot exchange rate of $1 in December 31st to =7.8 yuan. Other business strategy. At the end of 20X7 short-term borrowing -- dollar currency balance ().