将收付实现制的一种会计方法转换为权责发生制的核算方法，通常应认定为（ ）。
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 .按照美国公认会计准则（GAAP），以下各项均体现了财务报表的局限性，除了：
A 现金流量表忽略了非现金交易 B 财务报表运用了大量的估计和职业判断 C 遗漏了对企业有价值的内容，比如客户基础的价值 D 大多数金融资产按照当前市值列报，相关性高
2 .以下关于证券投资减值的说法中，哪一项是不正确的？
A 减值损失是未实现的损失，不能计入净利润中 B 当发生非暂时性减值时，需要对所有的投资进行减值测试 C 最常见的减值迹象是被投资单位破产或发生其他流动性损失 D 当减值测试认定是非暂时性减值时，需调减投资的账面价...
3 .Denis公司拟通过增发债券，按债券面值换购一处仓库。然而，公司的首席财务官并不赞成该项交易。首席财务官不赞成的理由，最有可能是下列哪项原因？
A 公司拥有较少长期资产 B 该公司的债券很有可能被高估 C 很难估计该资产的可变现净值和每年的折旧费用 D 应当考虑债券交易的活跃度，且该资产的真实成本无法确定
4 .以下关于无形资产减值的表述中，哪一项是不正确的？
A 商誉不进行摊销，但是至少应于每年年末进行减值测试 B 使用寿命有限的无形资产需要进行减值测试 C 除商誉以外的使用寿命不确定的无形资产不需要进行减值测试 D 无形资产的减值损失一经确认，不得转回
5 .以下哪项不是公允价值模型中包含的关于股票期权价值的参数？
A 内在价值 B 货币的时间价值 C 标的股票波动率的时间价值 D 行权价格
7 .CPA-00956Expenditures of a governmental unit for insurance extending over more than one accounting period:
A Must be accounted for as expenditures of the periods subsequent to acquisition. B May be allocated between or among accounting periods or may be accounted for as expenditures of the period of acquisition. C Must be accounted for as expenditures of the period of acquisition. D Must be allocated bet...
8 .The employer net pension liability for the Golf City Fire Department increased by USD 200,000 from Year 1 to Year 2 as a result of a change in the formula used to compute benefits for retiring firemen. The change includes USD 150,000 of cost attributable to prior service. As a result of this change, Golf City will display the following on their Year 2 government-wide financial statements:
A Pension Expense of USD 200,000 B Deferred outflows of resources of USD 150,000 C Deferred inflows of resources of USD 50,000 D Deferred outflows of resources of USD 50,000
9 .CPA-01017Stone Corp. donated investments to Pine City and stipulated that the income from the investments be used to acquire art for the city's museum. Which of the following funds should be used to account for the investments?
A Special revenue fund. B Private purpose trust fund. C Permanent fund. D Endowment fund.
10 .CPA-01060Bay Creek's municipal motor pool maintains all city-owned vehicles and charges the various departments for the cost of rendering those services. In which of the following funds should Bay account for the cost of such maintenance?
A General fund. B Special revenue fund. C Internal service fund. D Special assessment fund.
