小企业会计准则—费用和利润（Small business accounting standards - costs and profits）.doc

小企业会计准则—费用和利润（Small business accounting standards - costs and profits） Small business accounting standards - cost and profit after-school exercises (click here to refresh the exercises with different topics) Judgment question: 1. Non operating income refers to the total inflow of economic benefits formed by non routine production and operation activities of small enterprises, which shall be included in the current profits and losses, and will lead to an increase in owners equity and economic interests unrelated to the capital invested by the owners. [title number: Qhx007834] A, yes B, wrong Your answer: B The correct answer: B Subject analysis: see the small business accounting standards sixty-eighth operating income, which is not the formation of daily production and business activities should be included in the current profits and losses, will result in increases in owners equity, has nothing to do with the capital invested by the owners of the economic benefits of the net inflow of small enterprises. 2, small business (wholesale and retail) in the purchase of goods in the process of expenses (including reasonable loss of transportation fees, handling fees, packaging fees, insurance, transportation and storage before selecting and sorting fees) also constitute the cost of goods. [title number: Qhx006258B] A, yes B, wrong Your answer: B The correct answer: B Subject analysis: see the small business accounting standards sixty-fifth small enterprises (wholesale and retail) in the purchase of goods in the process of expenses (including reasonable loss of transportation fees, handling fees, packaging fees, insurance, transportation and storage before selecting and sorting fees) also constitute the cost of sales. 3. On balance sheet date, non monetary items denominated in historical cost shall still be converted at the spot exchange rate at the time of the transaction, without changing the amount of the account currency. [title number: Qhx007836] A, yes B, wrong Your an