2021 中国会计准则（全英文）(江西财经大学) 最新满分章节测试答案

本答案对应课程为:点我自动跳转查看
本课程起止时间为:2021-09-07到2021-12-31

Chapter 1 Introduction of Accounting Standards Unit 1 Test

1、 问题:Who issues Chinese accounting standards?
选项：
A:Ministry of Finance
B:IASB
C:FASB
D:SEC
答案: 【Ministry of Finance】

2、 问题:What factors will affect the formulation of accounting standards?
选项：
A:A Law 
B:Politics
C:Culture
D:Economy
答案: 【A Law ;
Politics;
Culture;
Economy】

3、 问题: Accounting standards are the basic principles that accountants must follow when they are engaged in accounting work.
选项：
A:正确
B:错误
答案: 【正确】

4、 问题: Once accounting standards are formulated, they will not be changed.
选项：
A:正确
B:错误
答案: 【错误】

5、 问题:Accounting standards should be formulated by government.
选项：
A:正确
B:错误
答案: 【错误】

6、 问题:If the capital allocation is mainly indirect finance, financial institutions can obtain more information than other people.
选项：
A:正确
B:错误
答案: 【正确】

Chapter 2 Introduction of CAS Unit 2 Test

1、 问题:We recognize income, expenses or other accounting elements which based on
选项：
A:the formation of rights and obligations
B:the receive of cash
C:The payment of cash
D:The formation of rights.
答案: 【the formation of rights and obligations】

2、 问题:The basic standard of the CAS includes_____?
选项：
A:General provisions
B:Qualitative requirements of accounting information
C:Accounting elements
D:Accounting measurement
E:Financial reports
答案: 【General provisions;
Qualitative requirements of accounting information;
Accounting elements;
Accounting measurement;
Financial reports】

3、 问题:There are 4 assumptions in CAS, including
选项：
A:Business entity
B:Going-concern
C:Time period
D:Monetary unit
答案: 【Business entity;
Going-concern;
Time period;
Monetary unit】

4、 问题:In 1990, the Ministry of Finance issued No. 1 Accounting Standards for Business Enterprises.
选项：
A:正确
B:错误
答案: 【错误】

5、 问题:The process of China accounting standards from exploration to convergence is also a process of continuous reform and open of the China’s economy.
选项：
A:正确
B:错误
答案: 【正确】

6、 问题:There are 4 assumptions in IFRS, including business entity, going-concern, time period and monetary unit. 
选项：
A:正确
B:错误
答案: 【错误】

7、 问题:The accounting entity can be either one company or business group organized by several companies.
选项：
A:正确
B:错误
答案: 【正确】

8、 问题:The fundamental qualitative characteristics of accounting information are faithful representation and understandability.
选项：
A:正确
B:错误
答案: 【错误】

Chapter 3 CAS-General business Ⅰ Unit 3 Test

1、 问题:Which of the following inventories carried by a manufacturer is similar to the merchandise inventory of a retailer?
选项：
A:Raw materials
B:Work-in-process
C:Finished goods
D:Supplies
答案: 【Finished goods】

2、 问题:CAS1 excludes certain inventories from its scope such as:
选项：
A:Work-in-process held by a manufacturer
B:Work in process arising under construction contracts
C:Goods that have been segregated for shipment to a customer
D:Unsold units left on hand in a merchandising company
答案: 【Work in process arising under construction contracts】

3、 问题:Under CSA 1, all of the following cost flow assumptions could be applied except for
选项：
A:Moving-average
B:Weighted-average
C:FIFO
D:LIFO
答案: 【LIFO】

4、 问题: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
选项：
A:Cost method
B:Fair value method
C:Divesture method
D:Equity method
答案: 【Cost method】

5、 问题:Which of the following is a product cost as it relates to inventory?
选项：
A:Selling costs
B:Interest costs
C:Raw materials
D:Abnormal spoilage
答案: 【Raw materials】

6、 问题:All the following costs which would not be included in cost of inventories, except for
选项：
A:abnormal waste of direct materials
B:storage costs
C:selling costs
D:product costs
答案: 【product costs】

7、 问题:Which of the following could be classified as an investment property?
选项：
A:A building held for self-use
B:A building constructed on behalf of third parties
C:A building have already been rented
D:A building held as inventory
答案: 【A building have already been rented】

8、 问题:For a manufacturer, fixed assets may include:
选项：
A:supplies
B:building structures used as offices and factories 
C:inventory
D:customers
答案: 【building structures used as offices and factories 】

9、 问题:Which of the following is not a major characteristic of a plant asset?
选项：
A:Possesses physical substance
B:Acquired for resale
C:Acquired for use
D:Yields services over a number of years
答案: 【Acquired for resale】

10、 问题:If the fair value model is adopted, investment property shall
选项：
A:be depreciated