2014山东会计从业资格继续教育 网上培训考试题目答案---会计准则(外国英语资料).doc

2014山东会计从业资格继续教育 网上培训考试题目答案---会计准则(国外英语资料) 2014 continuing education examination questions answer --- accounting standards Accounting standards for Enterprises No. second --- long term equity investment Accounting standards for Enterprises No. ninth -- staff salaries Accounting standards for Business Enterprises No. 30 --- presentation of financial statements Accounting standards for Enterprises No. thirty-third - consolidated financial statements Accounting standards for Enterprises No. fortieth - joint venture arrangement Accounting standards for Enterprises No. forty-first - disclosure of interest in other entities Enterprise product cost accounting system (for Trial Implementation) Accounting standards for Enterprises No. thirty-ninth --- fair value measurement Serial number title 1 () means the joint venture that the joint venture enjoys the relevant assets of the arrangement and undertakes the relevant liabilities of the arrangement. - the correct answer: B 2, the enterprise product cost accounting system (Trial Implementation) does not apply to the industry there are (). - the correct answer: D 3 whether a business combination under the same control is a business combination under the same control, the merging party or purchase merger audit, legal services, consulting and other assessment intermediary costs and other related costs for the management of enterprise, be recorded into the (). - the correct answer: D 4 financial statements are reported in the accounting standards of enterprises (No.). - the correct answer: B 5 the presentation of the items in the financial statements shall be consistent during each accounting period, and the accounting standards shall not change at random. () - correct answer: wrong 6 a long-term equity investment calculated by cost method should be calculated according to the initial investment cost. The cost of long-term equity investments shall be adjusted for additional or recovered investments. A cash dividend or profit decla