中国会计准则（全英文）(江西财经大学) 中国大学mooc慕课答案2024版 m105041

Chapter 1 Introduction of Accounting Standards Unit 1 Test

1、 Who issues Chinese accounting standards?

答案: Ministry of Finance

2、 What factors will affect the formulation of accounting standards?

答案: A Law ;
Politics;
Culture;
Economy

3、  Accounting standards are the basic principles that accountants must follow when they are engaged in accounting work.

答案: 正确

4、  Once accounting standards are formulated, they will not be changed.

答案: 错误

5、 Accounting standards should be formulated by government.

答案: 错误

6、 If the capital allocation is mainly indirect finance, financial institutions can obtain more information than other people.

答案: 正确

Chapter 2 Introduction of CAS Unit 2 Test

1、 We recognize income, expenses or other accounting elements which based on

答案: the formation of rights and obligations

2、 The basic standard of the CAS includes_____?

答案: General provisions;
Qualitative requirements of accounting information;
Accounting elements;
Accounting measurement;
Financial reports

3、 There are 4 assumptions in CAS, including

答案: Business entity;
Going-concern;
Time period;
Monetary unit

4、 In 1990, the Ministry of Finance issued No. 1 Accounting Standards for Business Enterprises.

答案: 错误

5、 The process of China accounting standards from exploration to convergence is also a process of continuous reform and open of the China’s economy.

答案: 正确

6、 There are 4 assumptions in IFRS, including business entity, going-concern, time period and monetary unit. 

答案: 错误

7、 The accounting entity can be either one company or business group organized by several companies.

答案: 正确

8、 The fundamental qualitative characteristics of accounting information are faithful representation and understandability.

答案: 错误

Chapter 3 CAS-General business Ⅰ Unit 3 Test

1、 Which of the following inventories carried by a manufacturer is similar to the merchandise inventory of a retailer?

答案: Finished goods

2、 CAS1 excludes certain inventories from its scope such as:

答案: Work in process arising under construction contracts

3、 Under CSA 1, all of the following cost flow assumptions could be applied except for

答案: LIFO

4、 If the parent company owns 90% of the subsidiary company’s outstanding common stock, the company should generally account for the income of the subsidiary under the

答案: Cost method

5、 Which of the following is a product cost as it relates to inventory?

答案: Raw materials

6、 All the following costs which would not be included in cost of inventories, except for

答案: product costs

7、 Which of the following could be classified as an investment property?

答案: A building have already been rented

8、 For a manufacturer, fixed assets may include:

答案: building structures used as offices and factories 

9、 Which of the following is not a major characteristic of a plant asset?

答案: Acquired for resale

10、 If the fair value model is adopted, investment property shall

答案: not be depreciated or amortized

11、 For a manufacturer, fixed assets may include:

答案: Building structures used as offices and factories;
Equipments;
Machinery

12、 For income statement purposes, which could depreciation method be used under CAS 4?

答案: Units-of-production;
Straight-line;
Sum-of-the-years’-digits;
Declining-balance

13、 CAS 3 allows the entity to select cost model or fair value model for subsequent measurement freely.

答案: 错误

14、 If there is conclusive evidence that the fair value of an investment property can be obtained continuously and reliably, a fair value model could be chosen. 

答案: 正确

15、 Investment property should be recognized as an asset when it is probable that the future economic benefits that are associated with the property will flow to the entity, and the cost of the property can be reliably measured.

答案: 正确

16、 Under both CAS and IFRS, companies should review fixed assets for indicators of impairments on an annual basis.

答案: 正确

17、 Under CAS 4, companies can use either the historical cost model or the revaluation model.

答案: 错误

18、 If the fair value model is adopted, investment property shall not be depreciated or amortized. True or false?

答案: 正确

19、 Under CAS 4, companies only can use  the historical cost model or the revaluation model?
答案: historical cost

Chapter 4 CAS-General business Ⅱ Unit 4 Test

1、 Short-term benefits include all of the following except:

答案: termination benefits

2、 YX is based in A-land where corporate income tax is payable in advance based on estimated taxable profit for the year. In 20X2, YX paid the tax authorities $460,000 in relation to estimated taxable profits for the year. However, at the year end of 31 December 20X2, the tax authorities confirmed that YX should only have paid $440,000. What should YX recognise in its statement of financial position as at 31 December 20X2 in relation to current tax?

答案: A current tax asset of $20,000 

3、 QP’s tax computation shows tax due of $290,000 on taxable profits for the year ended 30 June 20X4. The tax due is payable in four equal instalments, two before the year end of 30 June 20X4 and two after the year end. As at 30 June 20X4, QP has paid the first two instalments. What should QP recognise in its statement of financial position as at 30 June 20X4 in relation to current tax?

答案: A current tax liability of $145,000 

4、 At 31 December 20X0, FB recognised a current tax liability of $50,000. This was settled in full on 1 October 20X1 for $59,000. What is the accounting entry required by FB on 1 October 20X1? 

答案:  Dr Current tax liability $50,000, Dr Profit or loss $9,000; Cr Cash $59,000 

5、 Which one of the following is NOT an advantage of historical cost accounting?

答案: It avoids the overstatement of profit which can arise during periods of inflation.

6、 The price that would be received to sell an asset or paid to transfer a liability, in an orderly transaction between market participants at the measurement date.’This is a definition of which measurement basis?

答案: Fair value

7、 Which of the following are the categories of employee benefits?

答案: Short term benefits;
Post-employment benefits;
Other long-term employee benefits;
Termination benefits

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