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【简答题】
2015年1月1日,深广公司销售一批A产品给红星公司,含税价为105000元,2015年7月1日,红星公司发生财务困难,无法按合同规定偿还债务,经双方协议,深广公司同意红星公司用其生产的B产品抵偿该应收账款。该产品市价为80000元,增值税税率为17%,产品成本为70000元。深广公司为债权了坏账准备500元。假定不考虑其他税费。7月1日双方签署协议,深广公司7月10日收到红星公司发来的B产品及相关票据。下列做法正确的是() A. 红星公司(债务人): 债务重组日,重组债务的账面价值 105000元 减:所转让产品公允价值 80000元 增值税销项税额 (80000×17%)=13600元 债务重组收益 11400元 资产转让损益: 80000-70000=10000元 B. 红星公司(债务人)账务处理 借:应付账款 105000 贷:主营业务收入 80000 应交税金——应交增值税(销项)13600 营业外收入——债务重组收益 11400 借:主营业务成本 70000 贷:库存商品 70000 C. 深广公司(债权人): 债务重组日,重组债务的账面价值 105000元 减:所受让产品公允价值 80000元 增值税进项税额 (80000×17%)=13600元 就该债权已的减值准备 500元 债务重组损失 10900元 D. 深广公司(债权人): 借:库存商品(或原材料) 80000 应交税金---应交增值税(进项) 13600 坏账准备 500 营业外支出——债务重组损失 10900 贷:应收账款---红星公司 105000
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【简答题】13 第3章习题.doc
【单选题】If tests of controls support the control risk assessment, then ________ in the audit risk model is increased.
A.
planned detection risk.
B.
planned inherent risk.
C.
planned fraud risk.
D.
planned assurance risk.
【简答题】请各位同学在学习通里将第三章重点难点解析好好看看,全面复习第三章,并将习题三及习题三答案好好搞懂,并将答案抄写一次,上传到学习通里面,要求图纸用Visio画(这是对Visio软件的考核),其中用Visio画好的图纸发在学习通里面(也发一份到linlidexin@163.com中),注意写好班级,姓名,学号等。 第3章 习题.doc 第3章 习题解答.doc
【单选题】When dealing with audit risk:
A.
auditors accept some level of risk in performing the audit function.
B.
most risks that auditors encounter are relatively easy to measure.
C.
the audit risk model is only used for classes of transactions.
D.
most audit firms prefer to use a quantitative assessment for risk.
【单选题】An auditor has accessed client business risk and the risk of material misstatements to the clients financial statements. These are done in order to:
A.
apply the audit risk model to determine the appropriate extent of audit evidence.
B.
determine the reliance on the company's internal control systems for financial reporting.
C.
determine the test of balances to be performed by the audit team.
D.
assure the CPA firm that they can perform the audit effectively and efficiently.
【判断题】The audit risk model that must be used for planning audit procedures and evaluating audit results is: .
A.
正确
B.
错误
【简答题】为什么采用借贷记账法可以利用编制试算平衡表来检查记账是否正确?
【单选题】When dealing with audit risk,
A.
auditors cannot accept any level of risk in performing the audit function.
B.
most risks that auditors encounter are relatively easy to measure.
C.
the audit risk model is only used for classes of transactions.
D.
the audit risk model helps the auditor to decide how much and what types of evidence to accumulate.
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