搜考试题目使用：华医网题库神器（http://www.gongxuke.net/）

WhichofthefollowingisNOTacomponentoffinancialstatements?

A、statementofcomprehensiveincome

B、statementofchangesinequity

C、cashflowforecast

D、ccountingpoliciesandexplanatorynotes

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答案解析：Althoughastatementofcashflowsisafinancialstatement(i.e.areportofhistoriccashflowactivities)acashflowforecastisamanagementtool(e.g.toprojectfuturefinancerequirements).

Whichoneofthefollowingisanexampleofanintangibleasset?

A、leaseofland

B、registeredtrademark

C、Royaltyreceipts

D、ninvestmentinalistedcompany

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答案解析：Leasedlandandinvestmentsaretangibleassets.Royaltyreceiptsareincome.

WhichoneofthefollowingisNOTaliability?

A、ccruedexpenses

B、ankoverdraft

C、rawings

D、Tradepayables

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答案解析：Drawingsareanappropriationofprofit–theyarenotafinancialobligation.

在我国会计实务中,下列借款费用中应予以资本化的有()。

A、需要经过半年的购建才能达到预定可销售状态的存货发生的借款费用

B、房地产企业为开发房地产(开发周期超过1年)借入款项而发生的借款利息

C、为建造安装期间达一年以上的固定资产发行债券而发生的利息支出

D、为购建固定资产发生的长期借款利息,固定资产已达到预定可使用状态

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答案解析：选项A，对于借款费用符合资本化条件的资产是指需要经过相当长时间(1年及1年以上)的购建或生产活动才能达到预定可使用或可销售状态的资产；选项D，固定资产已经达到预定可使用状态，相应的利息支出应直接计入当期损益。

Whichofthefollowingarefeaturesofanypartnership?

A、Owner-management,jointliability

B、Limitedliability,owner-management

C、Separatelegalentity,limitedliability

D、Jointliability,separatelegalentity

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答案解析：Althoughsometypesofpartnershipmayhaveaseparatelegalentitystatusincertainjurisdictionsthisisnotageneralfeature.

Whichofthefollowingstatementsiscorrect?

A、non-currentassetisatangibleasset

B、non-currentassetisinitiallyrecordedatcost

C、non-currentassetisdepreciatedannually

D、non-currentassetisowned

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答案解析：Anon-currentassetsmaybeintangible.Landisnotgenerallydepreciable.Anassetbydefinitionmustbecontrolled(whichdoesnotnecessitateownership).

Whichofthefollowingdistinguishesfinancialreportingfromfinancialaccounting?

A、Makingyear-endadjustmentstodeterminethefinancialresultsfortheyear

B、ollecting,analysingandsummarisingfinancialtransactions

C、Recordingactualtransactionsinmonetaryterms

D、isclosureoftransactionsandevents

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答案解析：Financialreportingconcernsthepresentationoffinancialstatementsincludingdisclosureinaccordancewithafinancialreportingframework.Itiswiderthanaccountingfortransactions.

Whichoneofthefollowingitemsofexpenditureshouldbeclassifiedascapitalexpenditure?

A、Serviceagreementcostsforcomputerequipment

B、Installationcostsforanair-conditioningsystem

C、ostofathree-yearmanufacturer’swarranty

D、Purchasesofcarsforresale

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答案解析：Installationcostsareincurredinputtingtheassetintofirstuse.Servicingcostsarerevenueinnature.Amanufacturer’swarrantyisnotacapitalcostofanassetacquired(butratheraprepaymentforfuturepossiblerepaircosts).A

Whichoneofthefollowingitemscouldproperlybeincludedinnon-currenttangibleassetsinthestatementoffinancialpositionofamanufacturingbusiness?

A、USD55,000representingtheuseofthebusiness’sownlabourandmaterialcostsincurredinconstructinganextensiontothewarehouse

B、USD45,000representingthesalaryandoccupancycostsofamanagerwhosemainfunctionistoprepare,controlandimplementcapitalexpenditurebudgets

C、USD25,000spentintracingandrectifyingaseriousfaultinoperatingaproductionlinetorestoreittonormalefficiency

D、USD35,000incurredinanextensivemarketsurvey,therecommendationsofwhichmaybeimplementednextyear

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答案解析：Self-constructedassetsarecapitalisedinthesamewayasiftheyhadbeenpurchased.Themanager’ssalary,etcisclearlyarevenueexpense(relatingtoday-to-dayoperations).Costsofrepairsareexpensedalso.Amarketsurveyisare

Whichofthefollowingusersoffinancialstatementshasleastneedofpublishedfinancialinformation?

A、Potentialinvestorsandtheiradvisers

B、irectorsandmanagement

C、mployeesandtheirrepresentatives

D、ustomersandsuppliers

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答案解析：Directorsandmanagementwillhaveaccesstomoreinformationandonatimelierbasisthanispublished.