【MOOC】中國會計準則（全英文）-江西財經大學中國大學慕課MOOC答案1.1QUIZ1、【單選題】WhoissuesChineseaccountingstandards?本題答案：【MinistryofFinance】2、【判斷題】Accountingstandardsarethebasicprinciplesthataccountantsmustfollowwhentheyareengagedinaccountingwork.本題答案：【正確】1.2QUIZ1、【多選題】Whatfactorswillaffecttheformulationofaccountingstandards?本題答案：【Law#Politics#Culture#Economy】2、【判斷題】Onceaccountingstandardsareformulated,theywillnotbechanged.本題答案：【錯誤】3、【判斷題】Accountingstandardsmustbeformulatedbygovernment.本題答案：【錯誤】4、【判斷題】Ifthecapitalallocationismainlyindirectfinance,financialinstitutionscanobtainmoreinformationthanotherpeople.本題答案：【正確】Unit1Test1、【單選題】WhoissuesChineseaccountingstandards?本題答案：【MinistryofFinance】2、【多選題】Whatfactorswillaffecttheformulationofaccountingstandards?本題答案：【ALaw#Politics#Culture#Economy】3、【判斷題】Accountingstandardsarethebasicprinciplesthataccountantsmustfollowwhentheyareengagedinaccountingwork.本題答案：【正確】4、【判斷題】Onceaccountingstandardsareformulated,theywillnotbechanged.本題答案：【錯誤】5、【判斷題】Accountingstandardsshouldbeformulatedbygovernment.本題答案：【錯誤】6、【判斷題】Ifthecapitalallocationismainlyindirectfinance,financialinstitutionscanobtainmoreinformationthanotherpeople.本題答案：【正確】2.1QUIZ1、【判斷題】In1990,theMinistryofFinanceissuedNo.1AccountingStandardsforBusinessEnterprises.本題答案：【錯誤】2、【判斷題】TheprocessofChinaaccountingstandardsfromexplorationtoconvergenceisalsoaprocessofcontinuousreformandopenoftheChina’seconomy.本題答案：【正確】2.2QUIZ1、【判斷題】Thereare4assumptionsinIFRS,includingbusinessentity,going-concern,timeperiodandmonetaryunit.本題答案：【錯誤】2、【判斷題】Theaccountingentitycanbeeitheronecompanyorbusinessgrouporganizedbyseveralcompanies.本題答案：【正確】3、【判斷題】Thefundamentalqualitativecharacteristicsofaccountinginformationarefaithfulrepresentationandunderstandability.本題答案：【錯誤】Unit2Test1、【單選題】Werecognizeincome,expensesorotheraccountingelementswhichbasedon本題答案：【theformationofrightsandobligations】2、【多選題】ThebasicstandardoftheCASincludes_____?本題答案：【Generalprovisions#Qualitativerequirementsofaccountinginformation#Accountingelements#Accountingmeasurement#Financialreports】3、【多選題】Thereare4assumptionsinCAS,including本題答案：【Businessentity#Going-concern#Timeperiod#Monetaryunit】4、【判斷題】In1990,theMinistryofFinanceissuedNo.1AccountingStandardsforBusinessEnterprises.本題答案：【錯誤】5、【判斷題】TheprocessofChinaaccountingstandardsfromexplorationtoconvergenceisalsoaprocessofcontinuousreformandopenoftheChina’seconomy.本題答案：【正確】6、【判斷題】Thereare4assumptionsinIFRS,includingbusinessentity,going-concern,timeperiodandmonetaryunit.本題答案：【錯誤】7、【判斷題】Theaccountingentitycanbeeitheronecompanyorbusinessgrouporganizedbyseveralcompanies.本題答案：【正確】8、【判斷題】Thefundamentalqualitativecharacteristicsofaccountinginformationarefaithfulrepresentationandunderstandability.本題答案：【錯誤】3.1QUIZ1、【單選題】Whichofthefollowingisaproductcostasitrelatestoinventory?本題答案：【Rawmaterials】2、【單選題】Allthefollowingcostswhichwouldnotbeincludedincostofinventories,exceptfor本題答案：【Productcosts】3、【判斷題】TheaccountingtreatmentofinventoriesarequitesimilarunderCAS1andIAS2.Bothstandardsaccountforinventoryacquisitionsathistoricalcostandevaluateinventoryforfairvaluesubsequenttoacquisition.本題答案：【錯誤】4、【判斷題】Theterm‘netrealizablevalue’(NRV)referstothenetamountthatacompanyexpectstorealizefromthesaleofinventory.本題答案：【正確】5、【判斷題】UnderCAS1,acompanyshouldabandonthehistoricalcostprinciplewhenthefutureutilityoftheinventoryitemfallsbelowitsoriginalcost.本題答案：【正確】6、【判斷題】UnderCAS1,ifinventoryiswrittendownunderthelower-of-cost-or-NRVvaluation,thenewbasisisnowconsidereditscost.Asaresult,theinventorymaynotbewrittenbackuptoitsoriginalcostinasubsequentperiod.本題答案：【錯誤】7、【判斷題】Bothmerchandisingandmanufacturingcompaniesnormallyhavemultipleinventoryaccounts.本題答案：【錯誤】3.2QUIZ1、【單選題】SantoCorporationdeclaresanddistributesacashdividendthatisaresultofcurrentearnings.Howwillthereceiptofthosedividendsaffecttheinvestmentaccountoftheinvestorundereachofthefollowingaccountingmethods?本題答案：【FairValueMethodEquityMethodNoEffectDecrease】2、【單選題】Iftheparentcompanyowns90%ofthesubsidiarycompany'soutstandingcommonstock,thecompanyshouldgenerallyaccountfortheincomeofthesubsidiaryunderthe本題答案：【Costmethod】3.3QUIZ1、【判斷題】Investmentpropertiesmaygeneratecashflowslargelyindependentlyofotherassetswhichtheentityholds.本題答案：【正確】2、【判斷題】UnderCAS3,investmentpropertyrefertoland-userightthathavebeenleasedorland-userightheldforsaleratherthanland.本題答案：【正確】3.4QUIZ1、【單選題】Whichofthefollowingisnotamajorcharacteristicofaplantasset?本題答案：【Acquiredforresale】2、【判斷題】Depreciationisthesystematicallocationofthedepreciableamountofanassetovertheasset'susefullife.本題答案：【正確】3、【判斷題】Assetsclassifiedasproperty,plant,andequipmentcanbeeitheracquiredforuseinoperations,oracquiredforresale.本題答案：【錯誤】4、【判斷題】Costssubsequenttoacquisitionofproperty,plant,andequipmentshouldbecapitalizedwhentheyincurredtoachievegreaterfuturebenefits.本題答案：【正確】3.5QUIZ1、【判斷題】CAS6intangibleassetscoveredtherecognition,measurementanddisclosureoflongtermequityinstrument.本題答案：【正確】Unit3Test1、【單選題】Whichofthefollowinginventoriescarriedbyamanufacturerissimilartothemerchandiseinventoryofaretailer?本題答案：【Finishedgoods】2、【單選題】CAS1excludescertaininventoriesfromitsscopesuchas:本題答案：【Workinprocessarisingunderconstructioncontracts】3、【單選題】UnderCSA1,allofthefollowingcostflowassumptionscouldbeappliedexceptfor本題答案：【LIFO】4、【單選題】Iftheparentcompanyowns90%ofthesubsidiarycompany'soutstandingcommonstock,thecompanyshouldgenerallyaccountfortheincomeofthesubsidiaryunderthe本題答案：【Costmethod】5、【單選題】Whichofthefollowingisaproductcostasitrelatestoinventory?本題答案：【Rawmaterials】6、【單選題】Allthefollowingcostswhichwouldnotbeincludedincostofinventories,exceptfor本題答案：【productcosts】7、【單選題】Whichofthefollowingcouldbeclassifiedasaninvestmentproperty?本題答案：【Abuildinghavealreadybeenrented】8、【單選題】Foramanufacturer,fixedassetsmayinclude:本題答案：【buildingstructuresusedasofficesandfactories】9、【單選題】Whichofthefollowingisnotamajorcharacteristicofaplantasset?本題答案：【Acquiredforresale】10、【單選題】Ifthefairvaluemodelisadopted,investmentpropertyshall本題答案：【notbedepreciatedoramortized】11、【多選題】Foramanufacturer,fixedassetsmayinclude:本題答案：【Buildingstructuresusedasofficesandfactories#Equipments#Machinery】12、【多選題】Forincomestatementpurposes,whichcoulddepreciationmethodbeusedunderCAS4?本題答案：【Units-of-production#Straight-line#Sum-of-the-years'-digits#Declining-balance】13、【判斷題】CAS3allowstheentitytoselectcostmodelorfairvaluemodelforsubsequentmeasurementfreely.本題答案：【錯誤】14、【判斷題】Ifthereisconclusiveevidencethatthefairvalueofaninvestmentpropertycanbeobtainedcontinuouslyandreliably,afairvaluemodelcouldbechosen.本題答案：【正確】15、【判斷題】Investmentpropertyshouldberecognizedasanassetwhenitisprobablethatthefutureeconomicbenefitsthatareassociatedwiththepropertywillflowtotheentity,andthecostofthepropertycanbereliablymeasured.本題答案：【正確】16、【判斷題】UnderbothCASandIFRS,companiesshouldreviewfixedassetsforindicatorsofimpairmentsonanannualbasis.本題答案：【正確】17、【判斷題】UnderCAS4,companiescanuseeitherthehistoricalcostmodelortherevaluationmodel.本題答案：【錯誤】18、【判斷題】Ifthefairvaluemodelisadopted,investmentpropertyshallnotbedepreciatedoramortized.Trueorfalse?本題答案：【正確】19、【填空題】UnderCAS4,companiesonlycanusethehistoricalcostmodelortherevaluationmodel?本題答案：【historicalcost】4.1QUIZ1、【單選題】Short-termbenefitsincludeallofthefollowingexcept本題答案：【terminationbenefits】2、【單選題】Whatareemployeeslookingforinananalysisofanentity'sfinancialstatements?本題答案：【asabasisforwagenegotiation】3、【填空題】Post-employmentbenefitscanbeoftwotypes:definedcontributionplanand（）本題答案：【definedbenefitplan】4.2QUIZ1、【判斷題】CAS14specifiestherequirementfortherecognitionandmeasurementofrevenueanddisclosureofrelatedinformation.本題答案：【正確】2、【判斷題】Revenuehavenothingtodowiththecapitalinvestedbytheowner.本題答案：【正確】4.3QUIZ1、【單選題】YXisbasedinA-landwherecorporateincometaxispayableinadvancebasedonestimatedtaxableprofitfortheyear.In20X2,YXpaidthetaxauthorities$460,000inrelationtoestimatedtaxableprofitsfortheyear.However,attheyearendof31December20X2,thetaxauthoritiesconfirmedthatYXshouldonlyhavepaid$440,000.WhatshouldYXrecogniseinitsstatementoffinancialpositionasat31December20X2inrelationtocurrenttax?本題答案：【Acurrenttaxassetof$20,000】2、【填空題】Taxationpayablesorreceivablesinthefuturebasedon()existedatreportingdate.本題答案：【temporarydifferences】4.4QUIZ1、【判斷題】Aweaknessofthehistoricalcostmodelisthatitdoesnotaccountforchangesinthepurchasingpowerofthecurrencythatisusedinthefinancialstatements.本題答案：【正確】2、【判斷題】Accountingstandardsarenowlesslikelytorequiretherecordingordisclosureoffairvalueinformationduetoitsinherentsubjectivity.本題答案：【錯誤】3、【判斷題】Becauseofthehistoricalcostprinciple,fairvaluesmaynotbedisclosedinthestatementoffinancialposition.本題答案：【錯誤】Unit4Test1、【單選題】Short-termbenefitsincludeallofthefollowingexcept:本題答案：【terminationbenefits】2、【單選題】YXisbasedinA-landwherecorporateincometaxispayableinadvancebasedonestimatedtaxableprofitfortheyear.In20X2,YXpaidthetaxauthorities$460,000inrelationtoestimatedtaxableprofitsfortheyear.However,attheyearendof31December20X2,thetaxauthoritiesconfirmedthatYXshouldonlyhavepaid$440,000.WhatshouldYXrecogniseinitsstatementoffinancialpositionasat31December20X2inrelationtocurrenttax?本題答案：【Acurrenttaxassetof$20,000】3、【單選題】QP'staxcomputationshowstaxdueof$290,000ontaxableprofitsfortheyearended30June20X4.Thetaxdueispayableinfourequalinstalments,twobeforetheyearendof30June20X4andtwoaftertheyearend.Asat30June20X4,QPhaspaidthefirsttwoinstalments.WhatshouldQPrecogniseinitsstatementoffinancialpositionasat30June20X4inrelationtocurrenttax?本題答案：【Acurrenttaxliabilityof$145,000】4、【單選題】At31December20X0,FBrecognisedacurrenttaxliabilityof$50,000.Thiswassettledinfullon1October20X1for$59,000.WhatistheaccountingentryrequiredbyFBon1October20X1?本題答案：【DrCurrenttaxliability$50,000,DrProfitorloss$9,000;CrCash$59,000】5、【單選題】WhichoneofthefollowingisNOTanadvantageofhistoricalcostaccounting?本題答案：【Itavoidstheoverstatementofprofitwhichcanariseduringperiodsofinflation.】6、【單選題】Thepricethatwouldbereceivedtosellanassetorpaidtotransferaliability,inanorderlytransactionbetweenmarketparticipantsatthemeasurementdate.'Thisisadefinitionofwhichmeasurementbasis?本題答案：【Fairvalue】7、【多選題】Whichofthefollowingarethecategoriesofemployeebenefits?本題答案：【Shorttermbenefits#Post-employmentbenefits#Otherlong-termemployeebenefits#Terminationbenefits】8、【判斷題】CAS14specifiestherequirementfortherecognitionandmeasurementofrevenueanddisclosureofrelatedinformation.本題答案：【正確】9、【判斷題】Revenuehavenothingtodowiththecapitalinvestedbytheowner.本題答案：【正確】10、【判斷題】Aweaknessofthehistoricalcostmodelisthatitdoesnotaccountforchangesinthepurchasingpowerofthecurrencythatisusedinthefinancialstatements.本題答案：【正確】11、【判斷題】Accountingstandardsarenowlesslikelytorequiretherecordingordisclosureoffairvalueinformationduetoitsinherentsubjectivity.本題答案：【錯誤】12、【填空題】Taxationpayablesorreceivablesinthefuturebasedon()existedatreportingdate.本題答案：【temporarydifferences】13、【填空題】Post-employmentbenefitscanbeoftwotypes:definedcontributionplanand().本題答案：【definedbenefitplan】5.1QUIZ1、【單選題】WhichoneisnotatypeofbiologicalassetaccordingtoCAS5?本題答案：【Disposalbiologicalassets】2、【單選題】Whichoneofthefollowingsisnotthepurposeforholdingbearerbiologicalassets?本題答案：【Heldtobeconvertedintoagriculturalproducephysically】3、【單選題】Whichoneofthefollowingstatementsregardingimpairmentonbiologicalassetsisincorrect?本題答案：【Reversalofimpairmentlossonbearerbiologicalassetsisallowed.】5.2QUIZ1、【判斷題】Therearetwopossiblemeasurementofexchangesofnon-monetaryassets--fairvalueorcarryingvalueunderCAS7.本題答案：【正確】2、【判斷題】Companiesshouldrecognizeimmediatelyanygainsorlossesontheexchangewhenthetransactionhascommercialsubstanceandthefairvalueoftheassetsexchangedcanbemeasuredreliably.本題答案：【正確】3、【判斷題】ThereisnospecificIFRSinaccountingforexchangesofnon-monetaryassets,butwecanfindsimilarprovisionsinIAS16,IAS38andIFRS15.本題答案：【正確】4、【判斷題】Whenthefuturecashflowsoftheassetreceivedissignificantlydifferentfromthatoftheassetgivenup,intermsofrisk,timedistributionoramount,anon-monetaryassetexchangehasacommercialsubstance.本題答案：【正確】5.3QUIZ1、【判斷題】Onceanassetimpairmentlossisrecognized,itcannotbereversedinasubsequentaccountingperiod.本題答案：【正確】2、【填空題】Assetimpairmentreferstotheasset’srecoverablevalueis_____(higher/lower)thanitsbookvalue.本題答案：【lower】5.4QUIZ1、【單選題】BCNgrants1,000shareoptionstoitsstaffprovidedtheycontinuetoworkforBCNfortwoyearsfromthegrantdate.Theoptionsmaybeexercisedintwoyears'timeatanoptionpriceof$6.10.Thecurrentfairvalueoftheoptionis$1.40andtheexpectedfairvalueintwoyears'timeis$2.40(adjustedforthepossibilityofforfeitureinbothcases).UnderCAS11Share-basedPayment,howmuchexpensewouldberecognisedinprofitorlossatthedatetheoptionsaregrantedtoemployees?本題答案：【None】2、【判斷題】Sharebasedplanisclassifiedasequity-settledsharebasedpaymentandcash-settledsharebasedpayment.本題答案：【正確】3、【判斷題】Theconceptionofsharebasedpaymentisbroaderthanemployeeshareoptions.本題答案：【正確】5.5QUIZ1、【單選題】CompanyAmadeadecisionthatitisveryhardtocollecttheaccountsreceivableof$2,400,000owedbycompanyBbecausecompanyBfallintofinancialdistress.Afternegotiation,companyBdecidedtosettlethedebtbypayingcashof$1,800,000.CompanyAhascharged$1,000,000ofallowanceforbaddebtonthisaccountsreceivable.WhatistheamountoflossrecognizedbycompanyAonthisdebtrestructuring?本題答案：【-400,000】2、【單選題】OnNovember15,2017,companysoldgoodsoncredittocompanyBfor3milliondollarsandrecognizedanaccountsreceivable.Ontheduedate,companyBinformedcompanyAthatitisincapableofpayingthisamountbecauseoffinancialdifficulty.Afternegotiation,companyAacceptedtheoffertoconvertthisdebtintoequityinvestmentincompanyB.Thenumberofconvertedsharesis600,000andthesharehasaparvalueof$1andfairvalueof$4.CompanyAhascharged$400,000intotheallowancefordoubtfuldebt.WhatisthelossrecognizedbycompanyAforthisdebtrestructuring?本題答案：【0.2million】3、【多選題】whichtwoofthefollowingaccountingtreatmentsregardingdebtrestructuringiscorrect?本題答案：【ifthedebtistobeconvertedintoequityinstruments,thedebtorshouldrecognizetheequityinstrumentatfairvalue.#fordebtor,thedifferencebetweenthecarryingvalueofdebtandsumofrecordedamountofequityinstrumentsandrestructurednewdebtshouldberecordedintoprofitorloss.】Unit5Test1、【單選題】Onwhichofthefollowingdates,thebusinessusuallymakenoaccountingtreatment?本題答案：【grantdate】2、【單選題】BCNgrants1,000shareoptionstoitsstaffprovidedtheycontinuetoworkforBCNfortwoyearsfromthegrantdate.Theoptionsmaybeexercisedintwoyears'timeatanoptionpriceof$6.10.Thecurrentfairvalueoftheoptionis$1.40andtheexpectedfairvalueintwoyears'timeis$2.40(adjustedforthepossibilityofforfeitureinbothcases).UnderCAS11Share-basedPayment,howmuchexpensewouldberecognisedinprofitorlossatthedatetheoptionsaregrantedtoemployees?本題答案：【None】3、【單選題】WhichoneisnotatypeofbiologicalassetaccordingtoCAS5?本題答案：【Disposalbiologicalassets】4、【單選題】Whichoneofthefollowingsisnotthepurposeforholdingbearerbiologicalassets?本題答案：【Heldtobeconvertedintoagriculturalproducephysically】5、【單選題】OnNovember15,2017,companysoldgoodsoncredittocompanyBfor3milliondollarsandrecognizedanaccountsreceivable.Ontheduedate,companyBinformedcompanyAthatitisincapableofpayingthisamountbecauseoffinancialdifficulty.Afternegotiation,companyAacceptedtheoffertoconvertthisdebtintoequityinvestmentincompanyB.Thenumberofconvertedsharesis600,000andthesharehasaparvalueof$1andfairvalueof$4.CompanyAhascharged$400,000intotheallowancefordoubtfuldebt.WhatisthelossrecognizedbycompanyAforthisdebtrestructuring?本題答案：【0.2million】6、【單選題】CompanyAmadeadecisionthatitisveryhardtocollecttheaccountsreceivableof$2,400,000owedbycompanyBbecausecompanyBfallintofinancialdistress.Afternegotiation,companyBdecidedtosettlethedebtbypayingcashof$1,800,000.CompanyAhascharged$1,000,000ofallowanceforbaddebtonthisaccountsreceivable.WhatistheamountoflossrecognizedbycompanyAonthisdebtrestructuring?本題答案：【-400,000】7、【單選題】Ifthedebtrestructuringistobecarriedoutwithacombinationofpayingcash,transferringnon-cashassetsandrevisingthetermsofdebt,whatissequencefortreatments?本題答案：【Payingcash,transferringnon-cashassets,revisingtermsofdebt】8、【單選題】Whichoneofthefollowingaccountingtreatmentsregardingbiologicalassetsiscorrect?本題答案：【afterreachingtheconditionreadyforintendeduse,thebearerbiologicalassetsmustbedepreciated】9、【多選題】whichtwoofthefollowingaccountingtreatmentsregardingdebtrestructuringiscorrect?本題答案：【ifthedebtistobeconvertedintoequityinstruments,thedebtorshouldrecognizetheequityinstrumentatfairvalue#fordebtor,thedifferencebetweenthecarryingvalueofdebtandsumofrecordedamountofequityinstrumentsandrestructurednewdebtshouldberecordedintoprofitorloss】10、【多選題】Whichtwoapproachesapplyforthesubsequentmeasurementofbiologicalassets?本題答案：【Costmodel#Fairvaluemodel】11、【判斷題】Sharebasedplanisclassifiedasequity-settledsharebasedpaymentandcash-settledsharebasedpayment.本題答案：【正確】12、【判斷題】Onceanassetimpairmentlossisrecognized,itcannotbereversedinasubsequentaccountingperiod.本題答案：【正確】13、【判斷題】Theconceptionofsharebasedpaymentisbroaderthanemployeeshareoptions.本題答案：【正確】14、【判斷題】Companiesshouldrecognizeimmediatelyanygainsorlossesontheexchangewhenthetransactionhascommercialsubstanceandthefairvalueoftheassetsexchangedcanbemeasuredreliably.本題答案：【正確】15、【填空題】Assetimpairmentreferstotheasset’srecoverablevalueis()thanitsbookvalue.本題答案：【lower】16、【填空題】Thereare___(2/3)possiblemeasurementofexchangesofnon-monetaryassets--fairvalueorcarryingvalueunderCAS7.本題答案：【2】6.1QUIZ1、【判斷題】Enterpriseshouldrecognizecontingentliabilitiesandcontingentassets.本題答案：【錯誤】2、【判斷題】Acontingentassetshouldbedisclosedbynoteifaninflowofeconomicbenefitsisprobable.本題答案：【正確】3、【判斷題】Nodisclosureisrequiredforacontingentliabilityifitisnotprobablethatatransferofeconomicbenefitstosettleitwillberequired.本題答案：【正確】6.2QUIZ1、【多選題】Governmentsubsidieshavethefollowingcharacteristics:本題答案：【Economicresourcesformthegovernment#Gratuitous,noneedtodeliverconsiderationforgoodsorservicestothegovernment】2、【判斷題】Governmentsubsidiesaredividedintoasset-relatedandcash-related.本題答案：【正確】6.3QUIZ1、【多選題】Threeeventsortransactionsmustbetakingplaceforcapitalizationofborrowingcoststobestarted.本題答案：【Expenditureontheassetisbeingincurred#Borrowingcostsarebeingincurred#Activitiesareinprogressthatarenecessarytopreparetheassetforitsintendeduseorsale】2、【判斷題】Onlyborrowingcoststhataredirectlyattributableto(theacquisition,constructionorproduction)ofaqualifyingassetcanbecapitalizedaspartofthecostofthatasset.本題答案：【正確】6.4QUIZ1、【單選題】Whichoneofthefollowingstatementsaboutthepresentationcurrencyaretrue?本題答案：【Itisthecurrencyoftheentity’syear-endfinancialstatements】2、【單選題】ThefunctionalcurrencyofcompanyAisRMB.OnDecember12,20x9,companyAacquired500,000ofordinarysharesofcompanyBoperatedintheUSAfor$7,500,000astradingsecurities.ThespotrateonDec.12,20X9is$1toRMB6.8.OnDec.31,20X9,themarketpriceofcompanyB’sshareis$18andtheexchangerateis$1toRMB6.6.WhatistheeffectonprofitorlossforDecember20X9?本題答案：【RMB8,400,000】3、【多選題】WhichTHREEofthefollowingforeigncurrencybalanceswouldberetranslatedattheclosingrateattheyearend?本題答案：【Notespayable#Tradepayable#Cash】6.5QUIZ1、【多選題】Right-of-useassetshouldbeinitiallymeasuredatcost,including本題答案：【Initialdirectcostsincurredbythelease#Fixedpaymentandactualfixedpayment#Exerciseprice#Variableleasepayment】2、【判斷題】Theleasetermreferstotheperiodduringwhichtheleasehastherighttousetheleasedassetsandisirrevocable.本題答案：【正確】3、【判斷題】Forshorttermlease,thelesseemaychoosenottorecognizetheright-of–useassetandleaseliability.本題答案：【正確】4、【填空題】Thelessorshoulddividetheleaseintofinancingleaseand（）leaseontheleasestartdate.本題答案：【operating】7.1QUIZ1、【單選題】PZGpurchaseda2%holdinginequitysharesinalistedcompany,FJK.PZG’sintentionistoholdthisinvestmentforthelongterm.HowshouldthisfinancialassetbeinitiallyclassifiedandsubsequentlymeasuredinaccordancewithIAS39Financialinstruments:recognitionandmeasurement?本題答案：【Availableforsale;fairvaluewithgainsorlossesinothercomprehensiveincome】2、【單選題】GZPpurchasedasmallholdinginsharesinalistedcompany,ANG.GZP’sintentionistorealizethisinvestmentwithinafewmonthswhenseasonalfluctuationsinitsbusinessmakeacashshortfallprobable.HowshouldthisfinancialassetbeinitiallyclassifiedandsubsequentlymeasuredinaccordancewithIAS39Financialinstruments:recognitionandmeasurement?本題答案：【Heldfortrading;fairvaluethroughprofitorloss】3、【判斷題】Thefourcategoriesoffinancialinstrumentsare(a)Financialassetsorliabilitiesatfairvaluesthroughprofitorloss,(b)Held-to-maturityinvestments,(c)Loansandreceivables,and(d)Available-for-salefinancialassets.本題答案：【正確】4、【判斷題】Financialliabilitiesshouldonlybederecognizedwhentheobligationspecifiedinthecontractisdischarged,cancelledorexpires.本題答案：【正確】7.2QUIZ1、【多選題】Afinancialassetisanyassetthatis:本題答案：【cash#acontractualrighttoreceivecashoranotherfinancialassetfromanotherentity#acontractualrighttoexchangefinancialinstrumentswithanotherentityunderconditionsthatarepotentiallyfavourable#anequityinstrumentofanotherentity】2、【判斷題】Afinancialinstrumentisanycontractthatgivesrisetobothafinancialassetofoneenterpriseandafinancialliabilityorequityinstrumentofanotherenterprise.本題答案：【正確】3、【判斷題】Ifitisnotclearwhethertherisksandrewardhavebeentransferredtheentityconsiderswhethercontrolhaspassed.Ifcontrolhaspassedtheentityshouldderecognisetheassetwhereasifcontrolisretainedtheassetisrecognisedtotheextentoftheentity’scontinuinginvolvementintheasset.本題答案：【正確】4、【判斷題】Entitiescanchoosetodiscloseinformationabouttransfersoffinancialassets.本題答案：【錯誤】7.3QUIZ1、【多選題】Whichofthefollowingareelementsofhedge?本題答案：【Hedgeditem#Hedginginstruments#Hedgedrisk】2、【多選題】Hedginginstrumentsincludewhichofthefollowing:本題答案：【Forwardcontract#Futures#Options#Swap】3、【判斷題】Ifafinancialinstrumenthasbeentakenouttoactasahedge,andthispositionisclearlyidentifiedandexpectedtobeeffective,hedgeaccountingrulesshouldbefollowed.本題答案：【正確】4、【判斷題】Thehedgeiseffectiveinthat(i)economicrelationshipexistsbetweenthehedgingitemandhedgeditem,(ii)theeffectofcreditriskdoesnotdominatethevaluechanges,and(iii)thehedgeratioisthesameasthatarisingfromquantityofhedgedinstrumenttothequantityofhedginginstrument.本題答案：【正確】7.4QUIZ1、【單選題】WhichONEofthefollowingstatementsabouttheearningspershareratioiscorrect?本題答案：【Thedenominatoroftheearningspershareratioistheweightedaveragenumberofordinarysharesoutstandingduringtheperiod】2、【單選題】WhichONEofthefollowingstatementsiscorrect?本題答案：【EPS=(Netincome-Preferreddividends)/weightedaveragenumberofcommonsharesoutstanding】3、【多選題】What’sthelimitationsoftheearningspershareratio?本題答案：【Itisbasedonhistoricalearnings.#EPSdoesnottakeinflationintoaccount.】Unit7Test1、【單選題】PZGpurchaseda2%holdinginequitysharesinalistedcompany,FJK.PZG’sintentionistoholdthisinvestmentforthelongterm.HowshouldthisfinancialassetbeinitiallyclassifiedandsubsequentlymeasuredinaccordancewithIAS39Financialinstruments:recognitionandmeasurement?本題答案：【Availableforsale;fairvaluewithgainsorlossesinothercomprehensiveincome】2、【單選題】GZPpurchasedasmallholdinginsharesinalistedcompany,ANG.GZP’sintentionistorealizethisinvestmentwithinafewmonthswhenseasonalfluctuationsinitsbusinessmakeacashshortfallprobable.HowshouldthisfinancialassetbeinitiallyclassifiedandsubsequentlymeasuredinaccordancewithIAS39Financialinstruments:recognitionandmeasurement?本題答案：【Heldfortrading;fairvaluethroughprofitorloss】3、【單選題】Describetheappropriateaccountingtreatment,asrequiredbyCAS22Financialinstruments:recognitionandmeasurement,forgainsandlossesonfinancialassetsclassifiedas‘heldfortrading’.本題答案：【Theseassetsarerestatedtofairvalueandgainsandlossesarerecognisedinprofitorloss.】4、【單選題】WhichONEofthefollowingstatementsiscorrect?本題答案：【EPS=(Netincome-Preferreddividends)/weightedaveragenumberofcommonsharesoutstanding】5、【單選題】WhichONEofthefollowingstatementsabouttheearningspers