国际会计第四章练习
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国际会计第四章练习
• 三、True or False
• C. Positive goodwill is the total price paid for an acquired business is higher than the fair value of its net identifiable assets
• D. Recognized goodwill with finite useful lives should be amortized
are • (AB ) • A. goodwill has a finite life and erodes over time. • B. the purchased goodwill is of necessity replaced by internally generated
goodwill. • C. goodwill has an infinite life and even enhanced over time • D. systematically amortized is inherently arbitrary. • E. systematically amortized would result in a double hit against future
• 一、
Single Choice
• 1. In highly inflationary economies, firms would experience a moneLeabharlann Baiduary loss because of holding
• (Ｂ).
• A. Monetary liabilities
B. Monetary assets
• C. Non- monetary assets
D. All of the above
国际会计第四章练习
• 3. Which country expenses all R&D outlays when they are incurred? • (C ). • A. U.K. • B. Germany • C. U.S. • D. China
earnings.
国际会计第四章练习
• 2. In segment financial reporting, which of the following classifications are not classified by business segment (comparing to geographical segment)? (ABE )
• B. Intangible assets that have finite useful lives are to be amortized over their useful lives in SFAS 142
• C. All R&D outlays should be expensed when they are incurred in the US
• A. The nature of the products or services • B. The nature of the production processes • C. Relationship between operations in different geographic areas • D. Special risks associated with operations in a particular area • E. The methods used to distribute the products or provide the
B. Equipment borrowed from other entities
• C. Long-term debt borrow from banks D. Non- monetary Liabilities
国际会计第四章练习
• 二、Multiple Choice • 1. The reasons that recognized goodwill should be systematically amortized
• A. Purchased goodwill meets the criteria for asset recognition while internally generated goodwill doesn’t
• B. Goodwill is the excess of the value of an ongoing business over the value of the individual identifiable net assets of the business
• D. Research costs should be expensed immediately in IAS38
国际会计第四章练习
• 5. Which of the following description about the goodwill in American isn’t correct? (D )
国际会计第四章练习
• 4. Which of the following treatments for intangible assets isn’t correct? (A)
• A. Many companies recognize internally generated brands as assets in American
国际会计第四章练习
• 6. During a high-inflationary period, if Current Cost-Adjusted Model is
used in translation, an entity would Gain from holding
(C )
• A. Monetary Assets
国际会计第四章练习
• 三、True or False
• C. Positive goodwill is the total price paid for an acquired business is higher than the fair value of its net identifiable assets
• D. Recognized goodwill with finite useful lives should be amortized
are • (AB ) • A. goodwill has a finite life and erodes over time. • B. the purchased goodwill is of necessity replaced by internally generated
goodwill. • C. goodwill has an infinite life and even enhanced over time • D. systematically amortized is inherently arbitrary. • E. systematically amortized would result in a double hit against future
• 一、
Single Choice
• 1. In highly inflationary economies, firms would experience a moneLeabharlann Baiduary loss because of holding
• (Ｂ).
• A. Monetary liabilities
B. Monetary assets
• C. Non- monetary assets
D. All of the above
国际会计第四章练习
• 3. Which country expenses all R&D outlays when they are incurred? • (C ). • A. U.K. • B. Germany • C. U.S. • D. China
earnings.
国际会计第四章练习
• 2. In segment financial reporting, which of the following classifications are not classified by business segment (comparing to geographical segment)? (ABE )
• B. Intangible assets that have finite useful lives are to be amortized over their useful lives in SFAS 142
• C. All R&D outlays should be expensed when they are incurred in the US
• A. The nature of the products or services • B. The nature of the production processes • C. Relationship between operations in different geographic areas • D. Special risks associated with operations in a particular area • E. The methods used to distribute the products or provide the
B. Equipment borrowed from other entities
• C. Long-term debt borrow from banks D. Non- monetary Liabilities
国际会计第四章练习
• 二、Multiple Choice • 1. The reasons that recognized goodwill should be systematically amortized
• A. Purchased goodwill meets the criteria for asset recognition while internally generated goodwill doesn’t
• B. Goodwill is the excess of the value of an ongoing business over the value of the individual identifiable net assets of the business
• D. Research costs should be expensed immediately in IAS38
国际会计第四章练习
• 5. Which of the following description about the goodwill in American isn’t correct? (D )
国际会计第四章练习
• 4. Which of the following treatments for intangible assets isn’t correct? (A)
• A. Many companies recognize internally generated brands as assets in American
国际会计第四章练习
• 6. During a high-inflationary period, if Current Cost-Adjusted Model is
used in translation, an entity would Gain from holding
(C )
• A. Monetary Assets