会计准则习题（Accounting standards exercises）.doc

会计准则习题（Accounting standards exercises） I. radio 1 A in early 2008 will be a bridge which has the right to charge for sale to B company for 10 years, 10 years later by A company to recover the right to charge, disposable income of 10 million yuan, the money has been receiving bank. During the 10 year period, the maintenance of the bridge was carried out by the A company. In 2008, the cost of the maintenance of the A bridge was 200 thousand yuan. In 2008, the A company received an income of $10000 due to the business. A.1 000, B.80, C.0, D.100 2 the following items shall not be allocated according to the relevant assets, costs or expenses according to the beneficiaries of the services provided by the staff and workers. A. Union funding, B. non monetary benefits, C. dismissal benefits, D. housing accumulation fund 3 in accordance with the relevant provisions of the following relevant or matters stated in the correct, there are (). A. caused by or due to security matters with the total outstanding guaranteed debt and disappeared B. only have an adverse effect on the unit, can be used for contingencies C. contingent liabilities and contingencies associated with contingencies have contingent liabilities or D. for contingencies or both to confirm to confirm the liabilities or assets In January 1, 42007, second construction company in the customer to sign a fixed price contract for construction, construction of an office building, is expected to be completed in June 30, 2008; the total contract amount of 160 million yuan, the estimated total cost of 140 million yuan contract. In April 28, 2008, the project was completed ahead of schedule and met the contract requirements, and the client agreed to pay the reward of 2 million yuan. As of December 31, 2007, the construction company of the company has confirmed the contract income of 100 million yuan. At the end of 2008, the contract income of the B construction company due to the fixed cost construction contract was (. A.4000