历年考题解析精选(第四章)（Selected examination questions of the year (fourth chapters)）.doc

历年考题解析精选(第四章)（Selected examination questions of the year (fourth chapters)） Selected examination questions of the year (fourth chapters) First, individual choice questions 1. (2011), the following are not government subsidies; (). A. received financial discount B. received a refund of the VAT C. received financial allocations from the government as a capital input D. received payment from the government for supporting the free appropriation of enterprise technology innovation [answer] C [analysis] the content of the examination of government subsidy. Government subsidies do not include capital input. 2. (2010) an enterprise receives a government subsidy to compensate for the expenses incurred, and shall be credited to it at the time of acquisition. A. deferred income B. non operating income C. capital reserve D. other business income [answer] B Analysis of the government subsidy. If a government subsidy received is used to compensate for what has already happened, it should be credited to the non operating income account and not be accounted for through deferred income. 3. (2010) the following statements concerning income recognition are correct (...). A. sell goods by advance payment, revenue should be recognised until payment is received B. the sale of goods by installment method should be confirmed when the total proceeds are recovered C. the sales of goods delivery payment, should be out of income invoice payment is received D. adopts payment commission to sell goods by Commission, and shall confirm revenue when issuing goods [answer] C [analysis] the confirmation of the examination income. The sale of goods payment received in advance, usually should be issued in the commodity when the recognition of revenue, so the option A is not correct; the use of installment sales, revenue is recognized when the goods should be issued, so the option B is not correct; the fees of consignment sales of goods, should confirm the income received in the consignment the list of o