融资租赁取得固定资产的成本,按照租赁协议或者合同确定的租赁价款、相关税费以及固定资产交付使用前所发生的可归属于该项资产的运输费、途中保险费、安装调试费等确定。( )
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 .“本年非财政补助结转结余”项目,反映事业单位本年除财政补助结转结余之外的结转结余金额。如本表中“弥补以前年度亏损后的经营结余”项目为正数,本项目应当按照本表中“本期事业结转结余”、“弥补以前年度亏损后的经营结余”项目金额的合计数填列;如为负数,以“-”号填列。如本表中“弥补以前年度亏损后的经营结余”项目为负数,本项目应当按照本表中“本期事业结转结余”项目金额填列;如为负数,以“-”号填列。( )
Y 对 N 错
2 .The inability to complete which of the following activities most likely would prevent an accountant from accepting and completing an engagement for a review of financial statements performed in accordance with Statements on Standards for Accounting and Review Services?
A Obtaining an understanding of internal control to assess control risk. B Having previous experience in the client's industry. C Performing tests of details of major account balances. D Performing inquiries and analytical procedures.
3 .因发生后续支出而增加无形资产成本的,应当按照重新确定的无形资产成本,重新计算摊销额。( )
Y 对 N 错
4 .“长期投资”科目核算事业单位依法取得的,持有时间超过1年(不含1年)的股权和债权性质的投资。( )
Y 对 N 错
5 .Which of the following would be considered an analytical procedure?
A Evaluating management's plans for dealing with the adverse effects of recurring operating losses. B Examining a sample of paid vendors' invoices for proper approval by an authorized supervisor. C Developing the current year's expected net sales based on the entity's sales trend of prior years. D P...
7 .Which of the following procedures is not usually performed by the accountant during a review engagement of a nonissuer in accordance with Statements on Standards for Accounting and Review Services?
A Inquiring about actions taken at meetings of the board of directors that may affect the financial statements. B Reading the financial statements to consider whether they conform with generally accepted accounting principles. C Communicating any material weaknesses discovered during the considerati...
8 .“收入支出表”反映事业单位在某一特定日期全部资产、负债和净资产的情况。( )
Y 对 N 错
9 .“非财政补助结余分配”科目核算一定期间各项经营收支相抵后余额弥补以前年度亏损后余额。( )
Y 对 N 错
10 .Performing inquiry and analytical procedures is the primary basis for an accountant to issue a:
A Review report on comparative financial statements for a nonissuer in its second year of operations. B Report on compliance with requirements governing major federal assistance programs in accordance with the Single Audit Act. C Management advisory report prepared at the request of a client's audit...
