The current accounting standards for enterprises stipulate that the types of related party transactions usually include

When there is a related party relationship, the transactions that occur between related parties are related party transactions. The main types of transactions are:

1. Buying or selling goods.

2. Purchase or sell assets other than commodities.

3. Providing or receiving services.

4. Guarantee.

5. Provide funds (loan or equity investment).

6. Leasing.

7. Agent.

8. Transfer of research and development projects.

9. License Agreement.

10. Represent the enterprise or have the enterprise represent another party in debt settlement.

11. Compensation of key management personnel. The current accounting standards for enterprises stipulate that the types of related party transactions usually include the following items ( ).

1. Buy or sell goods. 2. Purchase or sell assets other than commodities.

3. Providing or receiving services. 4. Guarantee. 5. Provide funding (loan or equity investment). 6. Leasing.

7. Agent. 8. Transfer of research and development projects. 9. License Agreement.

10. Represent the enterprise or have the enterprise represent another party in debt settlement. 11. Remuneration of key management personnel.

Implementation Measures for Special Tax Adjustments (Trial)

Chapter 2 Related Party Declaration

Article 10 Related Party Transactions mainly include the following types:

< p> (1) Purchase, sale, transfer and use of tangible assets, including the purchase, sale, transfer and leasing of tangible assets such as buildings, vehicles, machinery and equipment, tools, commodities and products;

(2) ) Transfer and use of intangible assets, including land use rights, copyrights, patents, trademarks, customer lists, marketing channels, trademarks, trade secrets and proprietary technologies, as well as industrial designs or utility models, etc. Transfer of ownership of property rights and provision of use rights;

(3) Financing, including various types of long-term and short-term fund lending and guarantees, as well as various types of interest-bearing advances and deferred payments;

(4) Provision of labor services, including the provision of market research, marketing, management, administrative affairs, technical services, maintenance, design, consulting, agency, scientific research, legal, accounting affairs and other services.

According to the current "Accounting Standards for Business Enterprises", the surplus reserve fund accrued by the enterprise includes (A, B)

The current accounting standards have canceled the public welfare fund, which was a requirement of the previous accounting system . Accounting Standards for Business Enterprises Related parties What do joint ventures and associates mean?

One of the following parties constitutes a related party of an enterprise:

The parent company of the enterprise.

A subsidiary of the enterprise.

Other companies controlled by the same parent company as this company.

Investors who exercise exclusive control over the enterprise.

Investors who exert significant influence on the enterprise.

A joint venture of the enterprise.

Associates of the enterprise.

The main individual investors of the enterprise and their close family members. A major individual investor refers to an individual investor who can control or jointly control an enterprise or exert significant influence on an enterprise.

Key management personnel of the enterprise or its parent company and their close family members. Key management personnel refer to those who have the authority and are responsible for planning, directing and controlling corporate activities. A family member who is close to an individual principal investor or key executive is one who may influence or be influenced by that individual in dealing with the business.

Other enterprises controlled, jointly controlled or exerting significant influence by the individual major investors, key management personnel or close family members of the enterprise.

A joint venture’s full control over a certain economic activity as stipulated in the contract refers to an enterprise established with joint investment from two or more enterprises or individuals. The invested enterprise’s Financial and operating policies must be decided jointly by both investors or several parties.

An associated enterprise refers to an enterprise over which the investor has significant influence but is not a subsidiary or joint venture of the investor. When an enterprise or individual owns 20% or more to 50% of the voting capital of another enterprise, the investor is generally considered to have significant influence on the invested enterprise, and the invested enterprise may be regarded as an associate of the investor. The investor only has significant influence on the joint venture, that is, it only has the right to participate in the operating decisions and financial decisions of the invested enterprise, while the joint venturer has control over the operating and financial decisions of the invested enterprise, although this control right is *** Same control. What are the current accounting standards for enterprises in China

China's current accounting standards for enterprises include the 2006 version of the "Accounting Standards for Business Enterprises" and the 2011 version of the "Accounting Standards for Small Businesses" 3. The following are stipulated by the current accounting standards for enterprises. The valuation methods for issued inventory are ( ).

Accounting Standards for Business Enterprises No. 1 - Inventories Article 14 An enterprise shall use the first-in-first-out method, the weighted average method or the individual valuation method to determine the actual cost of issuing inventories. For inventories of similar nature and use, the same cost calculation method should be used to determine the cost of issuing the inventory. For inventories that cannot be replaced, inventories that are specially purchased or manufactured for a specific project, and the cost of providing labor services, the individual valuation method is usually used to determine the cost of issuing inventories. For sold inventories, the cost should be carried forward to current profits and losses, and the corresponding inventory depreciation provisions should also be carried forward. According to the provisions of the Accounting Standards for Business Enterprises, what are the main accounting measurement attributes that enterprises can adopt?

According to the provisions of the Accounting Standards for Business Enterprises, the accounting measurement attributes that enterprises can adopt mainly include (A. Historical cost B. Replacement cost C. Net realizable value D. Present value E. Fair value).

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Analysis: Accounting measurement refers to the process of determining the monetary amounts that accounting elements should be presented in accounting statements and their notes. When an enterprise registers accounting elements that meet the recognition conditions and presents them in the accounting statements and notes, it shall measure them in accordance with the prescribed accounting measurement attributes and determine their amounts. Accounting measurement attributes mainly include historical cost, replacement cost, net realizable value, present value and fair value.

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Don’t be afraid of malicious adoption to gain points

Insist on pursuing the truth and knowing what foreign currency transactions are included in the accounting standards for small businesses

Foreign currency transactions refer to transactions that are denominated or settled in foreign currencies. This includes buying or selling goods or services denominated in foreign currencies, borrowing or lending funds in foreign currencies, and other transactions denominated or settled in foreign currencies.

Foreign currency transactions can take various forms. Common foreign currency transactions include:

(1) Enterprises purchase and sell or provide goods and services priced in foreign currencies;

(2) The act of exchanging receivables or payables denominated in foreign currencies for financing purposes;

(3) The enterprise is a party to a futures exchange contract that should be performed;

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(4) The enterprise acquires or disposes of assets denominated in foreign currencies for other reasons, and assumes or pays off liabilities denominated in foreign currencies. In 2006, the Ministry of Finance issued a new "Accounting Standards for Business Enterprises" system, which includes a basic standard and 38 specific standards.

Choose A and B