9月7日上午中级会计实务真题回忆文字版5.pdf - 9 月 7 日上午中级会计实务真题回忆 1

9月7日上午中级会计实务真题回忆文字版5.pdf...

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9 月 7 日上午中级会计实务真题回忆 1.关于投资性房地产的后续计量,下列说法正确的有()。 A.企业可以任意选择投资性房地产的后续计量模式B.已经采用成本模式计量的,可以转为采用公允价值模式计量C.已经采用公允价值模式计量的,可以转为采用成本模式计量D.采用公允价值模式计量的,不对投资性房地产计提折旧或进行摊销解析:同一企业只能采用一种模式进行后续计量,不得任意选择,A错误。采用成本模式计量的,可以转为采用公允价值模式计量,但是采用公允价值模式计量的,不可以转为采用成本模式计量。B正确,C错误。采用公允价值模式计量的投资性房地产,不需要计提折旧摊销,也不需要计提减值,D正确。 2.下列各项中,属于企业会计政策变更的有()。 3. 企业在处置境外经营时,应当将资产负债表中所有者权益项目下列示的与该境外经营相 关的外币报表折算差额,自所有者权益项目转入处置当期损益() A. B. 解析:企业在处置境外经营时,应当将资产负债表中所有者权益项目中与该境外经营相关的 外币财务报表折算差额,自所有者权益项目转入处置当期损益。 4. 资本化期间内,外币专门借款本金和利息的汇兑差额应予以资本化。() A. B. 解析:在资本化期间内,外币专门借款本金及其利息的汇兑差额应当予以资本化。
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