2021 财务报告（F7）(广东财经大学华商学院) 最新满分章节测试答案

文章目录[隐藏]

第一章概念框架第一章测试
第四章有形非流动资产第四章测试

本答案对应课程为:点我自动跳转查看
本课程任课教师为：陈蒙梦
本课程起止时间为:2020-03-02到2020-08-26
本篇答案更新状态:已完结

第一章概念框架第一章测试

1、问题:How does the Conceptual Framework define an asset?
选项：
A:A resource owned by an entity as a result of past events and from which future economic benefits are expected to flow to the entity
B:A resource over which an entity has legal rights as a result of past events and from which economic benefits are expected to flow to the entity
C:A resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity
D:A resource to which an entity has a future commitment as a result of past events and from which future economic benefits are expected to flow from the entity
答案: 【A resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity】

2、问题:Which of the following would be classified as a liability?
选项：
A:Dexter’s business manufactures a product under licence. In 12 months’ time the licence expires and Dexter will have to pay $50,000 for it to be renewed.
B:Reckless purchased an investment 9 months ago for $120,000. The market for these investments has now fallen and Reckless’s investment is valued at $90,000.
C:Carter has estimated the tax charge on its profits for the year just ended as $165,000.
D:Expansion is planning to invest in new machinery and has been quoted a price of $570,000.
答案: 【Carter has estimated the tax charge on its profits for the year just ended as $165,000.】

3、问题:The Conceptual Framework identifies four enhancing qualitative characteristics of financial information. For which of these characteristics is DISCLOSURE OF ACCOUNTING POLICIES particularly important?
选项：
A:Verifiability
B:Timeliness
C:comparability
D:Understandability
答案: 【comparability】

4、问题:The Conceptual Framework identifies an UNDERLYING ASSUMPTION in preparing financial statements. This is:
选项：
A:Going concern
B:Materiality
C:Substance over form
D:Accruals
答案: 【Going concern】

5、问题:Recognition is the process of including within the financial statements items which meet the definition of an element according to the lASB’s Conceptual Framework for Financial Reporting. Which of the following items should be recognised as an asset in the statement of financial position of a company?
选项：
A:A skilled and efficient workforce which has been very expensive to train. Some of these staff are still in the employment of the company.
B:A highly lucrative contract signed during the year which is due to commence shortly after the year end.
C:A government grant relating to the purchase of an item of plant several years ago, which has a remaining life of four years.
D:A receivable from a customer which has been sold (factored) to a finance company. The finance company has full recourse to the company for any losses.
答案: 【A receivable from a customer which has been sold (factored) to a finance company. The finance company has full recourse to the company for any losses.】

6、问题:Which of the following would correctly describe the net realisable value of a two year old asset?
选项：
A:The original cost of the asset less two years’ depreciation
B:The amount that could be obtained from selling the asset, less any costs of disposal
C:The cost of an equivalent new asset less two years’ depreciation
D:The present value of the future cash flows obtainable from continuing to use the asset
答案: 【The amount that could be obtained from selling the asset, less any costs of disposal】

第四章有形非流动资产第四章测试

1、问题: Foster Co has built a new factory incurring the following costs:$’000Land 1,200Materials 2,400Labour 3,000Architect’s fees 25Surveyor’s fees 15Site overheads 300Apportioned administrative overheads 150Testing of fire alarms 10Business rates for first year 127,112What will be the total amount capitalised in respect of the factory?
选项：
A:$6,112,000
B:$6,950,000
C:$7,112,000
D:$7,100,000