下列关于财务担保合同的说法正确的是（ ）。
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .$479 was recovered from a customer. A 95% specific allowance had been made against thisaccount last year. Total cash received has been entered in the control account, but no entryhas been made in the customer’s account in the receivables ledger.What is the correcting action?
A Receivables ledger control account: Dr $455 List of balances: Decrease total by $455 B Receivables ledger control account: Cr $479 List of balances: None C Receivables ledger control account : Cr $455List of balances: Increase total by $455 D Receivables ledger control account:NoneList of ba...
2 .The total figure for trade payables extracted from the suppliers’ ledger is $19,579.The figure does not agree with the balance on the payables ledger control account. Thefollowing errors have been identified:(i) A contra entry of $5,100 between a customer and a supplier has not been recordedin the general ledger(ii) Discounts received of $3,110 had been recorded in the general ledger only.What is the correct balance on the payables ledger control account?
A $11,369 B $14,479 C $16,469 D $21,569
3 .On checking a list of balances of suppliers’ ledger accounts, it is found that the total is $2,250more than the balance on the payables ledger control account.Which of the following errors could, by itself, account for this difference?
A The total of contra entries against receivables accounts is overstated by $1,125 B Purchases day book has been overcast by $2,250 C A credit note for $1,125 has been omitted from a supplier’s ledger account D A supplier’s ledger account with a debit balance of $1,125 has been treated as acredi...
4 .事业单位出现经营活动亏损时，可以用事业收入弥补。（ ）
Y 对 N 错
5 .期末，事业单位应当将其所有的收支，全部转入“非财政补助结转”科目。（ ）
Y 对 N 错
7 .企业通过对所转移金融资产提供财务担保方式继续涉入的，应当在转移日按照（ ），确认继续涉入形成的资产，同时按照财务担保金额和财务担保合同的公允价值之和确认继续涉入形成的负债。
A 金融资产的账面价值和财务担保金额两者之中的较低者 B 金融资产的公允价值和财务担保金额两者之中的较低者 C 金融资产的公允价值和财务担保金额两者之中的较高者 D 金融资产的账面价值和财务担保金额两者之中的较高者
8 .财务担保合同的公允价值，通常是指提供担保而收取的费用，如果财务担保合同的公允价值不能合理确定，则应当视同其等于（ ）。
A 估算值 B 零 C 原值 D 未来可以确定时的价值
9 .对于相关交易中的代理责任部分，委托行应当按照（ ）处理。
A 《企业会计准则第2号——存货》 B 《企业会计准则第14号——收入》 C 《企业会计准则第22号——金融工具确认和计量》 D 《企业会计准则第37号——金融工具列报》
10 .下列各项不属于企业无形资产的是（ ）。
A 商誉 B 专利权 C 著作权 D 非专利技术
