论文部分内容阅读
《中级会计实务》自测试题一、单项选择题1、以取得资产时实际发生的成本作为资产的人账价值,其所采用的会计计量基础是()。A、历史成本 B、现行市价 C、重置成本 D、可变现净值2、甲公司销售货物一批给丁企业,尚有500万元货款未收回,已计提坏账准备30万元。2004年8月,经与银行协商,将该债权出售给银行,取得价款480万元。同时约定,在应收账款无法收回时,银行不得向甲公司迫偿。假定不考虑其他因素,对此业务甲公司下列会计处理中,正确的是()。
“Intermediate Accounting Practice” self-test questions a single multiple-choice questions 1, to obtain the actual cost of the asset as the book value of the assets, the accounting basis used is (). A, historical cost B, the current market price C, replacement cost D, net realizable value 2, A company to sell a batch of goods to Ding enterprises, there are still 500 million purchase price is not recovered, has been provided for bad debts 300000 yuan. In August 2004, after negotiating with the bank, the claim was sold to the bank and the price was RMB4.8 million. At the same time agreed that the accounts receivable can not be recovered, the bank shall not be forced to company A compensation. Assumptions do not consider other factors, the company A business accounting treatment, the correct ().