A. Patent
B. Non-patented technology
C. Trademark
D. Copyright
E. Land use right
Full score: 4 points
2. Intangible assets can be divided into () according to their acquisition methods.
A. purchased intangible assets
B. self-developed intangible assets
C. intangible assets invested by investors
D. identifiable intangible assets
E. unrecognizable intangible assets
Full score: 4 points
3. at discount bonds, and the actual interest expenses calculated in each period include ().
a. amortization of bond discount
b. amortization of bond premium
C. accrued interest
D. handling fee expenditure
full score: 4 points
4. The destination of profit distribution realized by the enterprise is ().
a. Withdraw the statutory surplus reserve
b. Make up for the losses in previous years
c. Withdraw any surplus reserve
d. Distribute profits to investors
Full score: 4 points
5. Among the following items, the loan expense is ().
a. Interest incurred by borrowing
b. Amortization of discount or premium incurred by borrowing
c. Auxiliary expenses incurred by borrowing
d. Exchange difference incurred by borrowing in foreign currency
Full score: 4 points
6. The following taxes incurred by an enterprise that should not be included in management expenses are ().
A. Property tax
B. Travel tax
C. Land value-added tax
D. Business tax
Full score: 4 points
7. The specific forms of dividends paid by enterprises include ().
A. Cash dividend
B. Property dividend
C. Debt dividend
D. Stock dividend
Full score: 4 points
8. The following items belong to other payables ().
A. deposits received
B. Rent payable for fixed assets leased from operation
C. Wages that employees fail to receive on time
D. Payable and temporarily received funds from subordinate units and individuals
Full score: 4 points
9. The following items belong to current liabilities ().
A. Short-term loans
B. Long-term loans
C. Notes payable
D. Bonds payable
E. Accounts payable
Full score: 4 points
1. Among the following items, the one that belongs to the owner's equity is ().
A. Bad debt provision
B. dividend payable
C. Capital premium
D. Arbitrary surplus reserve
Full score: 4 points
III. True or false questions (*** 1 questions, * * 2 points. ) V 1. Intangible assets shall be measured according to the actual cost at the time of acquisition.
A. Error
B. Correct
Full score: 2 points
2. Income tax should be included in income tax expenses.
A. Error
B. Correct
Full score: 2 points
3. Amortization will not be started for intangible assets added in the current month; Intangible assets reduced in the current month shall not be amortized in the current month.
A. Error
B. Correct
Full score: 2 points
4. Fixed assets leased by financial leasing shall be regarded as their own fixed assets.
a. Error
B. Correct
Full score: 2 points
5. Enterprises with little advance payment can directly reflect the advance payment to the credit of the account receivable without setting the account advance.
A. Error
B. Correct
Full score: 2 points
6. Both cash dividends and stock dividends are accounted by the "dividend payable" account.
A. Error
B. Correct
Full score: 2 points
7. When the net profit realized in the current year is used to make up the uncompensated losses carried forward from previous years, special accounting treatment is needed.
A. Error
B. Correct
Full score: 2 points
8. Liabilities arising from the introduction of equipment through compensation trade should be included in the "long-term accounts payable" item on the balance sheet.
a. Error
B. Correct
Full score: 2 points
9. When an enterprise uses surplus reserves to make up the losses of previous years according to regulations, it shall debit the account of "surplus reserves" and credit the account of "profit of this year" according to the amount made up.
A. Error
B. Correct
Full score: 2 points
1. Non-patented technology, like patent right, has a time limit.
A. Error
B. Correct
Full score: 2 points
No.