財務會計（北京第二外國語學院）智慧樹知到期末考試答案2024年財務會計（北京第二外國語學院）Goodwillarisingonconsolidationis:

A:

Createdonconsolidation.B:

Eliminatedonconsolidation.C:

Noneofabove答案:CreatedonconsolidationAsubsidiarycanbeexcludedfromconsolidationif

A:thesubsidiaryisoperatingundersevereforeign-exchangerestrictions.B:thesubsidiaryisinlegalreorganization.C:Alloftheabovearecorrect.D:controldoesnotrestwiththemajorityowner.答案:AlloftheabovearecorrectTheunamortizedexcessaccountis

A:theexcesspurchasecostthatisattributabletogoodwill.B:usedinallocatingtheamountspaidforrecordedbalancesheetaccountsthatareaboveorbelowtheirfairvalues.C:acontra-equityaccounts.D:usedinallocatingtheamountspaidforeachassetandliabilitythatareaboveorbelowtheirbookvalues,especiallywhennumerousassetsorliabilitiesareinvolved.答案:usedinallocatingtheamountspaidforeachassetandliabilitythatareaboveorbelowtheirbookvalues,especiallywhennumerousassetsorliabilitiesareinvolvedTheearningspersharewill:

A:increaseasthenumberofsharesoutstandingincrease.B:decreaseasthetotalrevenueofthefirmincreases.C:increaseasnetincomeincreases.D:increaseasthetaxrateincreases.答案:increaseasnetincomeincreases.Anentityshallrecognizeafinancialassetorafinancialliabilityinitsstatementoffinancialpositionwhen,andonlywhen,theentitybecomespartytothecontractualprovisionsoftheinstrument.

A:正確B:錯誤答案:正確WhichofthefollowingisincludedinthecostofinventoriesunderIAS2?

A:Costsoflaboronbringingwork-in-progresstoitscurrentconditionB:Overheadsincurredonbringingfinishedgoodstotheircurrentcondition.C:Costsoftransportationinbringingrawmaterialstothebuyer’spremisesD:Recoverabletaxesonpurchasedrawmaterials答案:RecoverabletaxesonpurchasedrawmaterialsFinancialstatementscomprise：

A:astatementofprofitorlossandothercomprehensiveincomefortheperiod;B:E.notes,comprisingasummaryofsignificantaccountingpoliciesandotherexplanatoryinformation;C:astatementofchangesinequity;D:astatementoffinancialposition;答案:astatementoffinancialposition###astatementofprofitorlossandothercomprehensiveincomefortheperiod###astatementofchangesinequity###E.notes,comprisingasummaryofsignificantaccountingpoliciesandotherexplanatoryinformationWhatmethodmustbeusedifFASBStatementNo.94prohibitsfullconsolidationofa70%ownedsubsidiary?

A:ThecostmethodB:EquitymethodC:TheLiquidationvalueD:Marketvalue答案:AI參考:正確答案是D：Marketvalue。\n如果FASBStatementNo.94禁止對占70%股權的子公司進行全面合并，則需要使用市場價值方法。市場價值方法能夠更準確地反映公司的財務狀況和經營成果，同時也更符合GAAP的原則和要求。因此，D選項是正確答案。'Whenshouldanimpairmentlossberecognized?

A:

ImmediatelyB:

OveranumberofaccountingperiodsC:

Atmanagement’sdiscretionD:

Whenrequestedbytheentity’sauditors答案:AI參考:正確答案是A：Immediately。\n根據題目中的句子“Whenshouldanimpairmentlossberecognized?”，可以得知應該立即確認資產減值損失。因此，選項A“Immediately”是正確答案。選項B“在多個會計期間”不符合題意；選項C“由管理層決定”不是最佳答案；選項D“當被審計單位審計人員要求時”也不是一個恰當的答案。'WhichofthefollowingistrueinrespectofgovernmentgrantsreceivedbyacompanyunderIAS20?

A:AcapitalgrantshouldalwaysbedeductedfromthecostoftheassetB:AgranttowardsrevenueexpenditureshouldalwaysbeshownthroughtheProfit&LossaccountintheperioditisreceivedC:GrantsarerecognizedinprofitorlossonasystematicbasisovertheperiodsinwhichtheentityrecognizesasexpensestherelatedcostsD:AcapitalgrantshouldalwaysbetreatedasdeferredincomewhichisthenreleasedtoProfit&Lossoverthelifeoftheasset答案:AI參考:C:Grantsarerecognizedinprofitorlossonasystematicbasisovertheperiodsinwhichtheentityrecognizesasexpensestherelatedcosts\n\n根據IAS20的規定，政府補助在實體將相關成本確認為費用期間，系統地計入利潤或損失。因此，選項C是正確的。選項A、B和D都存在一些問題。選項A的表述不夠準確，資本贈與并非總是可以從資產的成本中扣除。選項B的表述也存在問題，它沒有考慮到贈與的收入和支出應該分別在何時進行記錄。選項D則錯誤地提到了贈與應該被視為遞延收入并在資產的壽命期間釋放到利潤和損失賬戶。'Indicatewhichofthefollowingiscorrectregardingthefollowingtwostatements:

i.Goodwillisamortisedoveritsusefullifewiththechargeexpensedtoprofitandloss.

ii.Allintangibleassetsmustbecarriedatamortisedcostoratanimpairedamount;theycannotberevaluedupwards

A:BothstatementsarecorrectB:StatementiiscorrectandstatementiiisincorrectC:BothstatementsareincorrectD:Statementiisincorrectandstatementiiiscorrect答案:AI參考:正確答案是D，第二個選項正確。\n\n原文中提到了“indicatewhichofthefollowingiscorrectregardingthefollowingtwostatements”，說明需要選擇一個選項來回答這兩個陳述中的哪一個正確。根據原文，第一個陳述是關于商譽的攤銷方法，第二個陳述是關于無形資產必須以攤銷成本或減值金額進行記錄，不能升值。因此，第二個陳述是正確的，而第一個陳述并不完全正確，因為它提到了商譽攤銷但并未提到其他無形資產的處理方式。所以正確答案是D選項：第一個陳述不正確，第二個陳述正確。'Whenshouldareversalofagoodwillimpairmentberecognized?

A:

ImmediatelyB:

NeverC:

AttheendoftheaccountingperiodD:

Atmanagement’sdiscretion答案:AI參考:正確選項：【C】Attheendoftheaccountingperiod。\n\n根據題目中的描述，應該是在會計期間結束時確認商譽減值轉回的情況。這是因為商譽是一種無形資產，其減值通常需要在會計期間結束時進行評估和確認，如果商譽減值已經恢復，也需要等到會計期間結束時才能進行轉回。因此，選項C“在會計期間結束時”是正確的答案。選項A“立即”和選項B“從不”都不符合商譽減值的處理原則，而選項D“由管理層決定”則過于模糊，沒有具體的規定和標準。'WhichoneofthefollowingisacriticismofthedistinctionbetweenoperatingleasesandfinanceleasesinIAS17Leases?

A:Theprinciples-basedapproachprovidesgreateropportunitythanarules-basedapproachtostructureleasessoastoavoidrecognitionofleaseassetsandliabilities.B:Theobligationsofthelesseearenotrecognizedunlesssubstantiallyalloftherisksandrewardsofownershiparetransferred.C:Itresultsinalackofcomparabilitybecauseoperatingleases,butnotfinanceleases,arerecognizedinthestatementoffinancialposition.D:Commitmentsarisingundernon-cancellableoperatingleasesmustbedisclosed.答案:AI參考:正確選項是C：它導致缺乏可比性，因為經營租賃（而不是融資租賃）在財務狀況表中得到確認。\n\n原文中提到，IAS17中對經營租賃和融資租賃的區分是一個批評，原因是這種區分導致財務報表中的可比性降低，因為只有經營租賃會被確認在財務狀況表中。其他選項A、B、D都與原文表述不符。因此，選項C是正確答案。'RoloCo.isshowingacarryingamountof￡640,000forProperty,Plant&Equipment

(PPE)asat31March2017.ThecompanyhasnotincludedinPPEanyadjustmentfor

thedisposalofanitemofequipmenton31March2017forproceedsof￡35,000.The

equipmenthadacarryingvalueof￡60,000at1stApril2016andwasbeing

depreciatedby￡10,000eachyearonthestraight-linebasis.

WhatisthecarryingamountthatshouldbeshownforProperty,Plantand

Equipmenttoreflectthisdisposal?

A:￡580,000B:￡590,000C:￡615,000D:￡675,000答案:AI參考:根據問題描述，公司在處置了一臺設備后，設備在2017年3月31日的賬面價值為60,000英鎊，每年以直線法折舊10,000英鎊。處置這臺設備得到了35,000英鎊的收入。因此，為了反映這一處置，應該顯示的設備賬面價值應為60,000英鎊減去折舊金額（即每年折舊10,000英鎊，因此三年折舊后的剩余價值應為60,000-10,000*3=55,000英鎊），再加上處置收入35,000英鎊。所以，正確的選項是C:￡615,000。'Thecashflowofthefirmmustbeequalto:

A:cashflowtodebtholdersminuscashflowtostockholders.B:cashflowtostockholderspluscashflowtodebtholders.C:cashflowtostockholdersminuscashflowtodebtholders.D:Cashflowfrominternalactivities,cashflowfromexternalactivities,andcashflowfromfinancingactivities答案:AI參考:正確答案是D:Cashflowfrominternalactivities,cashflowfromexternalactivities,andcashflowfromfinancingactivities。\n\n這是一個關于公司現金流量的選擇題。根據題目描述，公司現金流必須等于三個部分的凈額之和：內部經營活動產生的現金流量、外部經營活動產生的現金流量以及融資活動產生的現金流量。因此，選項D是正確的。其他選項涉及的是公司債權人和股東之間的現金流關系，但并不是這個問題的答案。'WhichofthefollowingareexceptionsforIFRS9application?

A:Contractstobuyorsellanon-financialitemthatcanbesettlednetincashoranotherfinancialinstrumentasifthecontractswerefinancialinstrumentsB:Contractsthatwereenteredintoandcontinuetobeheldforthepurposeofthereceiptordeliveryofanon-financialiteminaccordancewiththeentity’sexpectedpurchase,saleorusagerequirementsC:D．AlloftheaboveD:Derivativesthatareembeddedinleases答案:AI參考:正確選項：【B:Contractsthatwereenteredintoandcontinuetobeheldforthepurposeofthereceiptordeliveryofanon-financialiteminaccordancewiththeentity’sexpectedpurchase,saleorusagerequirements】\n\n解釋：選項B表示，根據實體預期的購買、銷售或使用要求而簽訂并持續持有的非金融項目的合同，不屬于IFRS9的應用例外。其他選項都與IFRS9的應用例外有關，但不符合問題的具體要求。選項A提到了一種特定的非金融項目的合同，其處理方式類似于金融工具；選項C沒有給出具體的例外；選項D提到的是嵌入在租賃中的衍生工具，IFRS9也對其有特定的處理方式。因此，選項B是唯一符合問題要求的正確選項。'Aprovisionforunrealisedprofitof￡15millionhascorrectlybeendeductedfromgroupinventorywhereaparenthassoldgoodstoasubsidiary.Thesalespriceofthegoodssoldfromparenttosubsidiarywas￡100millionintotalintheyear.WhatistheadjustmentrequiredtoCostofSalesintheConsolidatedStatementofProfitandLoss?

A:Add￡115millionB:Add￡85millionC:Deduct￡85millionD:Deduct￡115million答案:AI參考:正確答案是【D:Deduct￡115million】。\n\n根據題目描述，母公司向子公司銷售商品，銷售價格為1億英鎊，但已從集團存貨中扣除了未實現的利潤1500萬英鎊。因此，在綜合收益表上，需要調整的收益為減去未實現的利潤和銷售價格之間的差額，即減去1500萬英鎊，所以選項D“扣除1150萬英鎊”是正確的。'Goodwillis:

A:

NoneofaboveB:

Payingforinvestmentsinshares,ratherthanincash.C:

Thepremiumpaidforthenetassetsofthesubsidiary.答案:AI參考:正確選項是【B】：Payingforinvestmentsinshares,ratherthanincash.\n\nGoodwill通常指的是企業在收購其他公司時，支付的價格超過被收購公司凈資產的部分，這部分溢價通常被視為企業的商譽或好的名聲等無形資產。選項A、C都是對Goodwill的誤解或錯誤描述，而選項B則正確描述了Goodwill的實質，即投資于股票而不是現金。因此，選項B是正確答案。'Whencashisreceived,theaccountCashwillbe___.

A:

DebitedB:

NochangeC:

Credited答案:AI參考:正確選項是【C】：Credited。\n\n當收到現金時，應該將現金賬戶余額增加，因此應該將現金賬戶記為貸方增加，即credit（記入貸方）。而選項A中的“Debited”表示借方減少，與題意不符。選項B中的“Nochange”也與題意不符。因此，正確答案是C。'Allfinancialrewardsthatarenotpaiddirectlyincashtotheemployeeare:

A:IllegalB:

PerformancebonusesC:BenefitsD:

Gratuities答案:AI參考:正確答案是B：Performancebonuses。\n問題中明確提到“所有非直接以現金發放給員工的獎勵”，所以答案應為B，即“業績獎金”。其他選項A、C、D與問題描述不符。'Anewlyacquiredsubsidiaryhadpre-existinggoodwillonitsbooks.Theparentcompany'sconsolidatedbalancesheetwill

答案:AI參考:根據題目描述，新收購的子公司賬面上有已存在的商譽。因此，母公司的合并資產負債表將會：A.反映該子公司已存在的商譽。\n\n所以答案是A。'PitchCo.paid$50,000infeestoitsaccountantsandlawyersinacquiringSlopeCompany.Pitchwilltreatthe$50,000as

A:anexpenseforthecurrentyear.B:additionalcosttoinvestmentofSlopeontheconsolidatedbalancesheet.C:areductioninadditionalpaid-incapital.D:apriorperiodadjustmenttoretainedearnings.答案:AI參考:正確選項是【B:additionalcosttoinvestmentofSlopeontheconsolidatedbalancesheet.】\n\nPitchCo.在收購SlopeCompany時向其會計師和律師支付了5萬美元的費用，Pitch公司將這筆費用視為合并資產負債表上Slope公司的額外投資成本。因此，選項B是正確的。選項A、C、D都不符合實際情況或會計準則。'MiltonPlc,whichhasanaccountingyearendof31December,hasconstructedanoffshore

oilrig.Itisbroughtintouseon1April2017.Thecostofconstructionis￡600million.The

righasanestimated25yearlife.Attheendofthatlifethecompanyisrequiredbylawto

removetherigandrestoretheseabeThecostofremovalandrestorationisestimatedas

￡200million.Thediscountfactorfor10%(thecompany’scostofcapital)in25yearsis0.09.

Thedepreciationchargefortheyearended31December2017willbe:

A:24000B:18540C:18000D:24720答案:AI參考:根據題目中的描述，MiltonPLC建造了一個海上石油鉆井平臺，該平臺在2017年4月1日投入使用，預計使用壽命為25年，到使用壽命結束時需要拆除并恢復海洋環境，預計費用為2億英鎊。折現率為10%（公司資本成本），折現期為25年，折現系數為0.09。對于截至2017年12月31日的年度折舊費用應該是多少，那么可以使用下面的公式進行計算：\n\n折舊費用=(初始投資-預計使用壽命結束時的拆除和恢復費用)×折現率/折現期\n\n根據這個公式，我們可以得出答案為C：18000。\n\n所以，正確選項是C:18000。'Anassetpurchasedon1Januaryfor$48,000hasanestimatedsalvagevalueof$3,000.Thecurrentyear'sDepreciationExpenseis$5,000andthebalanceoftheAccumulatedDepreciationaccount,afteradjustment,is$20,000.Ifthecompanyusesthestraight-linemethod,whatistheasset'sremainingusefullife?

A:5yearsB:4yearsC:9yearsD:8years答案:AI參考:正確答案是D:8years。\n根據題目描述，資產的原值為48,000美元，估計殘值為3,000美元，當期折舊費用為5,000美元，調整后累積折舊余額為20,000美元。該資產采用直線法折舊，所以其剩余使用壽命為（48,000-3,000-5,000）/（20,000+3,000）=8年。因此，正確答案是D。'Amanufacturerprovideswarrantiesatthetimeofsaletopurchasersofitsproductlines.Underthetermsofthewarranty,themanufacturerundertakestorepairorreplaceitemsthatfailtoperformsatisfactorilywithinaperiodoftwoyearsfromthedateofsale.Whenshouldthemanufacturerrecognizetheprovision?Selectwhichoneofthefollowingiscorrect.

A:Never.Aprovisionshouldnotberecognized;ratherthecostsassociatedwiththewarrantyshouldbeexpensedasincurred.B:CWhenthecompanyisnotifiedofaclaim.C:Atthetimeofsale.D:Attheendofthewarrantyperiod.答案:AI參考:正確選項是C：在銷售時。\n\n根據題目描述，制造商在銷售產品線時提供質保，根據質保條款，制造商承諾在兩年內對不符合要求的物品進行修理或更換。因此，制造商應該在銷售時確認這筆準備金，而不是在兩年質保期結束時。所以選項C是正確的。選項A和B都不正確，因為質保通常不是公司的準備金，而是在購買時就存在的費用。選項D也不正確，因為通常不需要等到質保期結束后才確認準備金。'Assetsarelistedonthebalancesheetinorderof:

A:decreasingsize.B:decreasingliquidity.C:increasingsize.D:relativelife.答案:AI參考:正確答案是B:decreasingliquidity。\n資產在資產負債表上列出的順序按照資產流動性大小排序，流動性大的資產排在前面，流動性小的資產排在后面。所以選項B是正確答案。資產按照金額大小的順序排列不是資產負債表上列示資產的方式。資產按照相對壽命排列也不是資產負債表上列示資產的方式。'Historically,muchofthecontroversyconcerningaccountingrequirementsforbusinesscombinationsinvolvedthe________method.

A:purchaseB:equityC:acquisitionD:poolingofinterests答案:AI參考:正確答案是D:poolingofinterests。\n本題考查會計專業術語，選項中只有poolingofinterests符合會計業務合并的相關內容，表示權益的聯合與歸并。因此，答案為D。其他選項與會計業務合并無關。'HaydenLtd(Hayden)purchasesplanton1July20X5inexchangeforcashconsiderationequaltothevalueof10000sharesinHayden,determinedandpayableon14July20X5.Hayden’ssharepricewas$15on1July20X5and$20on14July20X5.Thefairvalueoftheplantwas$160000onboth1July20X5and14July20X5.

Whichoneofthefollowingstatementsiscorrect?

A:CHaydenrecognizesanincreaseinequityof$200000.B:Haydeninitiallyrecognizestheplantat$160000.C:DHaydenremeasurestheplantto$200000on14July20X5.D:Haydeninitiallyrecognizestheplantat$150000.答案:AI參考:正確選項是【B:Haydeninitiallyrecognizestheplantat$160000.】\n\n根據題目描述，HaydenLtd在20X5年7月1日購買了價值為$160,000的工廠，該工廠在20X5年7月1日和7月14日的公允價值都為$160,000。因此，選項B正確，表示Hayden最初將工廠確認為$160,000。其他選項都沒有根據題目描述的實際情況。選項A中的增加權益數額與題目描述不符；選項C中的重新計量在題目中并未提及；選項D中的初始確認數值錯誤，應該是$160,000而不是$150,000。'Forwhichoneormoreofthefollowingreasonsistherecognitionasanassetofaninternallygeneratedintangibleprohibited?

A:BecausetheremaynotbeanactivemarketforthatassetB:BecauseitisdifficulttoreliablyidentifytherelatedcostsC:BecauseitisdifficulttoestablishtheprobabilityofflowofeconomicbenefitsD:Becauseitscostisusuallyrelativelyinsignificant答案:AI參考:正確選項是【B:Becauseitisdifficulttoreliablyidentifytherelatedcosts】。\n\n原文中提到“被禁止作為內部生成的無形資產確認的原因之一是難以可靠地確定相關成本”，所以選項B是正確的。其他選項在原文中沒有提到，因此不正確。'Whichofthefollowingintangiblesis/areprohibitedfrombeingrecognizedasanasset?

A:HomegrowngoodwillB:Goodwillacquiredaspartofanon-goingbusinessC:SeparatelyacquiredintangibleD:Internallygeneratedintangibles答案:AI參考:正確選項是【D:Internallygeneratedintangibles】。\n\n原文中提到“Whichofthefollowingintangiblesis/areprohibitedfrombeingrecognizedasanasset?”，所以選項中需要排除那些不被視為資產的選項。根據常識和會計準則，內部產生的無形資產通常不被確認為資產，因此選項D“內部產生的無形資產”是符合要求的正確答案。而其他選項A、B、C都有可能被確認為資產，因此不符合題目要求。'Whichthefollowingisincludedinthecomputationofoperatingcashflow?

A:DepreciationB:EarningsbeforeinterestandtaxesC:InterestpaidD:Currenttaxes答案:AI參考:正確選項是【B:Earningsbeforeinterestandtaxes】。\n\n計算經營現金流量時，通常包括息稅前利潤（EBIT），再加上折舊（A錯）、支付的利息（C錯）和流動稅金（D錯），再扣除企業無息債務對現金流量的影響，得到的是經營活動的凈現金流量。所以B選項EBIT在計算中是被包括的。因此，選項B為正確選項。'Whichofthefollowingwouldnotqualifyacompanytoberegardedasaparentofanother?

A:

AparentitanditssubsidiarymustbothbeinthesamelineofbusinessB:

Aparentshouldcontrolthemajorityofthevotesatsubsidiary’sshareholders’meetingsC:

AparentshouldownmajoritysharesinthesubsidiaryD:

Aparentandthesu