下列各项中，关于采用支付手续费方式委托代销商品会计处理表述正确的有（ ）。
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1 .According to the IASB conceptual framework, which of the following is an underlying assumption of financial statement preparation and presentation?
A Monetary unit. B Periodicity. C Historical cost. D Going concern.
2 .When an accountant complies projected financial statements, the accountant’s report should include a separate paragraph that :
A Describes the differences between a projection and a forecast. B Expresses limited assurance that the actual results may be within the projection’s range. C Identifies the accounting principles used by management. D Describes the limitations on the projection’s usefulness.
3 .某企业2012年10月承接一项设备安装劳务，劳务合同总收入为200万元，预计合同总成本为140万元，合同价款在签订合同时已收取，采用完工百分比法确认劳务收入。2012年已确认劳务收入80万元，截至2013年12月31日，该劳务的累计完工进度为60%。2013年该企业应确认的劳务收入为（ ）万元。
A 36 B 40 C 72 D 120
4 .Savor Co. had USD100,000 in accrual basis pretax income for the year. At year-end, accounts receivable had increased by USD10,000 and accounts payable had decreased by USD6,000 from their prior year-end balances. Under the cash basis of accounting, what amount of pretax income should Savor report for the year?
A USD116,000 B USD84,000 C USD96,000 D USD104,000
5 .Which of the following is not a special purpose framework?
A Cash receipts and disbursements basis of accounting. B Basis of accounting used by an entity to file its income tax return. C Basis of accounting used by an entity to comply with the financial reporting requirements of a government regulatory agency. D Basis of accounting promulgated by the Intern...
7 .Which of the following is a generally accepted accounting principle that illustrates the practice of conservatism during a particular reporting period?
A Capitalization of research and development costs. B Accrual of a contingency deemed to be reasonably possible. C Reporting investments with appreciated market values at market value. D Reporting inventory at the lower of cost or market value.
8 .Which of the following factors most likely would cause a CPA to not accept a new audit engagement?
A The prospective has already completed its physical inventory count. B The CPA lacks an understanding of the prospective client’s operations and industry. C The CPA makes oral inquiries (only) to the predecessor auditor regarding the prior year’s audit. D The prospective client is unwilling to ...
9 .甲企业2014年12月10日收到乙公司因质量问题而退回的商品5件，每件商品成本为200元。该批商品系甲公司2014年9月13日出售给乙公司，每件商品售价为400元，适用的增值税税率为17%，货款尚未收到，甲公司已于2014年9月13日确认销售商品收入，并开出增值税专用发票。因乙公司提出的退货要求符合销售合同约定，甲公司同意退货。假定发生的销售退回允许扣减当期增值税销项税额。甲公司应在验收退货入库时做的会计处理为（ ）。
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