大学MOOC 中国会计准则（全英文）(江西财经大学)1460673166 最新慕课完整章节测试答案
Chapter1IntroductionofAccountingStandards
文章目录
- Chapter1IntroductionofAccountingStandards
- Chapter2IntroductionofCAS
- Chapter3CAS-GeneralbusinessⅠ
- Chapter4CAS-GeneralbusinessⅡ
- Chapter5CAS-SpecialIndustriesandSpecialBusinessesⅠ
- Chapter6CAS-SpecialIndustriesandSpecialBusinessesⅡ
- Chapter7CAS-SpecialIndustriesandSpecialBusinessesⅢ
- Chapter8CAS--FinancialReports
1.1QUIZ
1、单选题：
Who issues Chinese accounting standards?
选项：
A: Ministry of Finance
B: IASB
C: FASB
D: SEC
答案: 【 Ministry of Finance】
2、判断题：
Accounting standards are the basic principles that accountants must follow when they are engaged in accounting work.
选项：
A: 正确
B: 错误
答案: 【 正确】
1.2QUIZ
1、多选题：
What factors will affect the formulation of accounting standards?
选项：
A: Law
B: Politics
C: Culture
D: Economy
答案: 【 Law;
Politics ;
Culture ;
Economy】
2、判断题：
Once accounting standards are formulated, they will not be changed.
选项：
A: 正确
B: 错误
答案: 【 错误】
3、判断题：
Accounting standards must be formulatedby government.
选项：
A: 正确
B: 错误
答案: 【 错误】
4、判断题：
If the capital allocation is mainly indirect finance, financial institutions can obtain more information than other people.
选项：
A: 正确
B: 错误
答案: 【 正确】
单元测验
1、单选题：
Who issues Chinese accounting standards?
选项：
A: Ministry of Finance
B: IASB
C: FASB
D: SEC
答案: 【 Ministry of Finance】
2、多选题：
What factors will affect the formulation of accounting standards?
选项：
A: A Law
B: Politics
C: Culture
D: Economy
答案: 【 A Law ;
Politics;
Culture;
Economy】
3、判断题：
Accounting standards are the basic principles that accountants must follow when they are engaged in accounting work.
选项：
A: 正确
B: 错误
答案: 【 正确】
4、判断题：
Once accounting standards are formulated, they will not be changed.
选项：
A: 正确
B: 错误
答案: 【 错误】
5、判断题：
Accounting standards should be formulated by government.
选项：
A: 正确
B: 错误
答案: 【 错误】
6、判断题：
If the capital allocation is mainly indirect finance, financial institutions can obtain more information than other people.
选项：
A: 正确
B: 错误
答案: 【 正确】
Chapter2IntroductionofCAS
2.1QUIZ
1、判断题：
In 1990, the Ministry of Finance issued No. 1 Accounting Standards for Business Enterprises.
选项：
A: 正确
B: 错误
答案: 【 错误】
2、判断题：
The process of China accounting standards from exploration to convergence is also a process of continuous reform and open of the China’s economy.
选项：
A: 正确
B: 错误
答案: 【 正确】
2.2QUIZ
1、判断题：
There are 4 assumptions in IFRS, including business entity, going-concern, time period and monetary unit.
选项：
A: 正确
B: 错误
答案: 【 错误】
2、判断题：
The accounting entity can be either one company or business group organized by several companies.
选项：
A: 正确
B: 错误
答案: 【 正确】
3、判断题：
The fundamental qualitative characteristics of accounting information are faithful representation and understandability.
选项：
A: 正确
B: 错误
答案: 【 错误】
Exercise
1、单选题：
We recognize income, expenses or other accounting elements which based on
选项：
A: the formation of rights and obligations
B: the receive of cash
C: The payment of cash
D: The formation of rights.
答案: 【 the formation of rights and obligations】
2、多选题：
The basic standard of the CAS includes_____?
选项：
A: General provisions
B: Qualitative requirements of accounting information
C: Accounting elements
D: Accounting measurement
E: Financial reports
答案: 【 General provisions;
Qualitative requirements of accounting information;
Accounting elements;
Accounting measurement;
Financial reports】
3、多选题：
There are 4 assumptions in CAS, including
选项：
A: Business entity
B: Going-concern
C: Time period
D: Monetary unit
答案: 【 Business entity;
Going-concern;
Time period;
Monetary unit】
4、判断题：
In 1990, the Ministry of Finance issued No. 1 Accounting Standards for Business Enterprises.
选项：
A: 正确
B: 错误
答案: 【 错误】
5、判断题：
The process of China accounting standards from exploration to convergence is also a process of continuous reform and open of the China’s economy.
选项：
A: 正确
B: 错误
答案: 【 正确】
6、判断题：
There are 4 assumptions in IFRS, including business entity, going-concern, time period and monetary unit.
选项：
A: 正确
B: 错误
答案: 【 错误】
7、判断题：
The accounting entity can be either one company or business group organized by several companies.
选项：
A: 正确
B: 错误
答案: 【 正确】
8、判断题：
The fundamental qualitative characteristics of accounting information are faithful representation and understandability.
选项：
A: 正确
B: 错误
答案: 【 错误】
Chapter3CAS-GeneralbusinessⅠ
3.1QUIZ
1、单选题：
Which of the following is a product cost as it relates to inventory?
选项：
A: Selling costs
B: Interest costs
C: Raw materials
D: Abnormal spoilage
答案: 【 Raw materials】
2、单选题：
All the following costs which would not be included in cost of inventories, except for
选项：
A: Abnormal waste of direct materials
B: Storage costs
C: Selling costs
D: Product costs
答案: 【 Product costs】
3、判断题：
The accounting treatment of inventories are quite similar under CAS 1 and IAS 2. Both standards account for inventory acquisitions at historical cost and evaluate inventory for fair value subsequent to acquisition.
选项：
A: 正确
B: 错误
答案: 【 错误】
4、判断题：
The term ‘net realizable value’ (NRV) refers to the net amount that a company expects to realize from the sale of inventory.
选项：
A: 正确
B: 错误
答案: 【 正确】
5、判断题：
Under CAS 1, a company should abandon the historical cost principle when the future utility of the inventory item falls below its original cost.
选项：
A: 正确
B: 错误
答案: 【 正确】
6、判断题：
Under CAS 1, if inventory is written down under the lower-of-cost-or-NRV valuation, the new basis is now considered its cost. As a result, the inventory may not be written back up to its original cost in a subsequent period.
选项：
A: 正确
B: 错误
答案: 【 错误】
7、判断题：
Both merchandising and manufacturing companies normally have multiple inventory accounts.
选项：
A: 正确
B: 错误
答案: 【 错误】
3.2QUIZ
1、单选题：
Santo Corporation declares and distributes a cash dividend that is a result of current earnings. How will the receipt of those dividends affect the investment account of the investor under each of the following accounting methods?
选项：
A: Fair Value Method Equity Method No Effect Decrease
B: Fair Value Method Equity Method Increase Decrease
C: Fair Value Method Equity Method No Effect No Effect
D: Fair Value Method Equity Method Decrease No Effect
答案: 【 Fair Value Method Equity Method No Effect Decrease】
2、单选题：
If the parent company owns 90% of the subsidiary company's outstanding common stock, the company should generally account for the income of the subsidiary under the
选项：
A: Cost method
B: Fair value method
C: Divesture method
D: Equity method
答案: 【 Cost method】
3.3QUIZ
1、判断题：
Investment properties may generate cash flows largely independently of other assets which the entity holds.
选项：
A: 正确
B: 错误
答案: 【 正确】
2、判断题：
Under CAS 3, investment property refer to land-use right that have been leased or land-use right held for sale rather than land.
选项：
A: 正确
B: 错误
答案: 【 正确】
3.4QUIZ
1、单选题：
Which of the following is not a major characteristic of a plant asset?
选项：
A: Possesses physical substance
B: Acquired for resale
C: Acquired for use
D: Yields services over a number of years
答案: 【 Acquired for resale】
2、判断题：
Depreciation is the systematic allocation of the depreciable amount of an asset over the asset's useful life.
选项：
A: 正确
B: 错误
答案: 【 正确】
3、判断题：
Assets classified as property, plant, and equipment can be either acquired for use in operations, or acquired for resale.
选项：
A: 正确
B: 错误
答案: 【 错误】
4、判断题：
Costs subsequent to acquisition of property, plant, and equipment should be capitalized when they incurred to achieve greater future benefits.
选项：
A: 正确
B: 错误
答案: 【 正确】
3.5QUIZ
1、判断题：
CAS 6 intangible assets covered the recognition, measurement and disclosure of long term equity instrument.
选项：
A: 正确
B: 错误
答案: 【 正确】
Exercise
1、单选题：
Which of the following inventories carried by a manufacturer is similar to the merchandise inventory of a retailer?
选项：
A: Raw materials
B: Work-in-process
C: Finished goods
D: Supplies
答案: 【 Finished goods】
2、单选题：
CAS1 excludes certain inventories from its scope such as:
选项：
A: Work-in-process held by a manufacturer
B: Work in process arising under construction contracts
C: Goods that have been segregated for shipment to a customer
D: Unsold units left on hand in a merchandising company
答案: 【 Work in process arising under construction contracts】
3、单选题：
Under CSA 1, all of the following cost flow assumptions could be applied except for
选项：
A: Moving-average
B: Weighted-average
C: FIFO
D: LIFO
答案: 【 LIFO】
4、单选题：
If the parent company owns 90% of the subsidiary company's outstanding common stock, the company should generally account for the income of the subsidiary under the
选项：
A: Cost method
B: Fair value method
C: Divesture method
D: Equity method
答案: 【 Cost method】
5、单选题：
Which of the following is a product cost as it relates to inventory?
选项：
A: Selling costs
B: Interest costs
C: Raw materials
D: Abnormal spoilage
答案: 【 Raw materials】
6、单选题：
All the following costs which would not be included in cost of inventories, except for
选项：
A: abnormal waste of direct materials
B: storage costs
C: selling costs
D: product costs
答案: 【 product costs】
7、单选题：
Which of the following could be classified as an investment property?
选项：
A: A building held for self-use
B: A building constructed on behalf of third parties
C: A building have already been rented
D: A building held as inventory
答案: 【 A building have already been rented】
8、单选题：
For a manufacturer, fixed assets may include:
选项：
A: supplies
B: building structures used as offices and factories
C: inventory
D: customers
答案: 【 building structures used as offices and factories 】
9、单选题：
Which of the following is not a major characteristic of a plant asset?
选项：
A: Possesses physical substance
B: Acquired for resale
C: Acquired for use
D: Yields services over a number of years
答案: 【 Acquired for resale】
10、单选题：
If the fair value model is adopted, investment property shall
选项：
A: be depreciated
B: be amortized
C: not be depreciated or amortized
D: be depreciated or amortized
答案: 【 not be depreciated or amortized】
11、多选题：
For a manufacturer, fixed assets may include:
选项：
A: Building structures used as offices and factories
B: Equipments
C: Machinery
D: Supplies
答案: 【 Building structures used as offices and factories;
Equipments;
Machinery】
12、多选题：
For income statement purposes, which could depreciation method be used under CAS 4?
选项：
A: Units-of-production
B: Straight-line
C: Sum-of-the-years'-digits
D: Declining-balance
答案: 【 Units-of-production;
Straight-line;
Sum-of-the-years'-digits;
Declining-balance】
13、判断题：
CAS 3 allows the entity to select cost model or fair value model for subsequent measurement freely.
选项：
A: 正确
B: 错误
答案: 【 错误】
14、判断题：
If there is conclusive evidence that the fair value of an investment property can be obtained continuously and reliably, a fair value model could be chosen.
选项：
A: 正确
B: 错误
答案: 【 正确】
15、判断题：
Investment property should be recognized as an asset when it is probable that the future economic benefits that are associated with the property will flow to the entity, and the cost of the property can be reliably measured.
选项：
A: 正确
B: 错误
答案: 【 正确】
16、判断题：
Under both CAS and IFRS, companies should review fixed assets for indicators of impairments on an annual basis.
选项：
A: 正确
B: 错误
答案: 【 正确】
17、判断题：
Under CAS 4, companies can use either the historical cost model or the revaluation model.
选项：
A: 正确
B: 错误
答案: 【 错误】
18、判断题：
If the fair value model is adopted, investment property shall not be depreciated or amortized. True or false?
选项：
A: 正确
B: 错误
答案: 【 正确】
19、填空题：
Under CAS 4, companies only can use the historical cost model or the revaluation model?
答案: 【 historical cost】
Chapter4CAS-GeneralbusinessⅡ
4.1QUIZ
1、单选题：
Short-term benefits include all of the following except
选项：
A: termination benefits
B: paid annual leave and paid sick leave
C: profit-sharing and bonuses
D: wages, salaries and social security contributions
答案: 【 termination benefits】
2、单选题：
What are employees looking for in an analysis of an entity's financial statements?
选项：
A: to assess creditworthiness
B: to assess whether further loans should be made to the company
C: to highlight weak performing areas in order to focus their attention on these areas
D: as a basis for wage negotiation
答案: 【 as a basis for wage negotiation】
3、填空题：
Post-employment benefits can be of two types: defined contribution plan and（）
答案: 【 defined benefit plan】
4.2QUIZ
1、判断题：
CAS14 specifies the requirement for the recognition and measurement of revenue and disclosure of related inf