1月5日,甲公司购入的交易性金融资产资产的入账价值为:
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1 .The primary objective of procedures performed to obtain an understanding of the entity and its environment is to provide an auditor with:
A Knowledge necessary for risk assessment and audit planning. B An evaluation of the consistency of application of management's policies. C Audit evidence to use in assessing inherent risk. D A basis for issuing an opinion on the financial statements.
2 .可供出售金融资产在持有期间,期末发生的公允价值变动应该计入:
A 公允价值变动损益 B 其他综合收益 C 利息调整 D 投资收益
3 .If an auditor's risk assessment is based on the effective operation of controls, the auditor will likely:
A Document that the additional audit effort to perform tests of controls exceeds the potential reduction in substantive testing. B Perform tests of details of transactions and account balances to identify potential errors and frau C Apply analytical procedures to both financial data and nonfinancial...
4 .下列选项中,属于离职后福利的是:
A 职工工资 B 企业为职工缴纳的基本养老保险 C 企业发生的职工福利费 D 辞退福利
5 .Which of the following management assertions is an auditor most likely testing if the audit objective states that all inventory on hand is reflected in the ending inventory balance?
A Inventory is complete. B Inventory is properly presented in the financial statements. C Inventory is properly valued. D The entity has rights to the inventory.
7 .The objective of auditing procedures applied to segment information is to provide the auditor with a reasonable basis for concluding whether:
A The information is useful for comparing a segment of one enterprise with a similar segment of another enterprise. B Sufficient audit evidence has been obtained to allow the auditor to be associated with the segment information. C The information is presented in conformity with the GAAP rules on se...
8 .根据资料(2),2014年12月31日该设备的账面价值是:
A 277500元 B 390150元 C 391500元 D 279500元
9 .An auditor vouched data for a sample of employees in a payroll register to approved clock card data to provide assurance that:
A Employees work the number of hours for which they are pai B Internal controls relating to unclaimed payroll checks are operating effectively. C Payments to employees are computed at authorized rates. D Segregation of duties exists between the preparation and distribution of the payroll
10 .根据以上事项,甲公司2014年度应该计提的坏账准备为:
A 130万元 B 50万元 C 30万元 D 150万元
