下列项目中，应作为固定资产核算的是(　)。 A. 已达到预定可使用状态但尚未办理竣工手续的自用厂房 B. 融资租出的大型设备 C. 房地产企业目前正在开发的商品房 D. 盘亏、毁损的固定资产

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• 1下列支出中，属于外购固定资产成本的有(　)。 A. 购买生产设备的不含税货款 B. 专业人员的服务费用 C. 设

  下列支出中，属于外购固定资产成本的有(　)。

  A. 购买生产设备的不含税货款

  B. 专业人员的服务费用

  C. 设备安装过程中发生的安装调试成本

  D. 设备安装过程中领用自产产品的账面成本

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• 2下列各部门使用的固定资产在进行日常修理时，发生的相关支出应计入管理费用的有(　)。 A. 管理部门 B. 生产

  下列各部门使用的固定资产在进行日常修理时，发生的相关支出应计入管理费用的有(　)。

  A. 管理部门

  B. 生产部门

  C. 财务部门

  D. 专设销售机构

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• 3大海公司为一家制造型企业。2017年4月1日，为降低采购成本，向乙公司一次购进了三套不同型号且有不同生产能力的

  大海公司为一家制造型企业。2017年4月1日，为降低采购成本，向乙公司一次购进了三套不同型号且有不同生产能力的设备X、Y和Z。大海公司以银行存款支付货款880000元、增值税税额149600元、包装费20000元。X设备在安装过程中领用生产用原材料账面成本10000元，支付安装费20000元。设备Y和Z不需要安装。假定设备X、Y和Z分别满足固定资产的定义及其确认条件，公允价值分别为300000元、250000元、450000元。假设不考虑其他相关税费，则下列说法正确的有(　　)。

  A. Y设备的入账价值为232500元

  B. Y设备的入账价值为225000元

  C. Z设备的入账价值为405000元

  D. X设备的入账价值为279000元

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• 4《企业会计准则——固定资产》第十三条规定，确定固定资产成本时，应当考虑预计弃置费用因素。下列关于弃置费用

  《企业会计准则——固定资产》第十三条规定，确定固定资产成本时，应当考虑预计弃置费用因素。下列关于弃置费用的说法正确的有(　)。

  A. 一般企业的固定资产无须考虑弃置费用，只考虑处置费用

  B. 弃置费用仅针对特殊行业的特殊固定资产，例如石油天然气行业的油气资产、核电站的核燃料等。这些行业均承担了环保法规规定的环境恢复义务，且金额较大(可能大于相关固定资产的购建支出)

  C. 弃置费用需要考虑货币时间价值的影响且计算现值

  D. 所有企业的所有固定资产都需考虑弃置费用

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• 5The following scenario relates to questions 1–5 You are an audit manager at Horti & Co and you are

  The following scenario relates to questions 1–5

  You are an audit manager at Horti & Co and you are considering a number of ethical issues which have arisen on some of the firm’s long-standing audit clients.

  Tree Co Horti & Co is planning its external audit of Tree Co. Yesterday, the audit engagement partner, Charlie Thrower, discovered that a significant fee for information security services, which were provided to Tree Co by Horti & Co, is overdue. Charlie hopes to be able to resolve the dispute amicably and has confirmed that he will discuss the matter with the finance director,

  Percy Marsh, at the weekend, as they are both attending a party to celebrate the engagement of Charlie’s daughter and Percy’s son. Bush Co

  Horti & Co is the external auditor of Bush Co and also provides other non-audit services to the company. While performing the audit for the year ended 31 October 20X8, the audit engagement partner was taken ill and took an indefinite leave of absence from the firm. The ethics partner has identified the following potential replacements and is keen that independence is maintained to the highest level:

  Brian Smith who is also the partner in charge of the tax services provided to Bush Co

  Monty Nod who was the audit engagement partner for the ten years ended 31 October 20X7

  Cassie Dixon who introduced Bush Co as a client when she joined the firm as an audit partner five years ago

  Pete Russo who is also the partner in charge of the payroll services provided to Bush Co

  Plant Co

  Plant Co is a large private company, with a financial year to 30 June, and has been an audit client of Horti & Co for several years. Alan Marshlow, a partner of Horti & Co, has acted as the engagement quality control reviewer (EQCR) on the last two

  audits to the year ended 30 June 20X8. At a recent meeting, he advised that he can no longer be EQCR on the engagement as he is considering accepting appointment as a non-executive director and will sit on the audit committee of Plant Co.

  The board of directors has also asked Horti & Co if they would be able to provide internal audit services to the company.

  Weed Co

  Weed Co, a listed company, is one of Horti & Co’s largest clients. Last year the fee for audit and other services was $1·2m and this year it is expected to be $1·3m which represents 16·6% and 18·1% of Horti & Co’s total income respectively.

  1 Which of the following statements correctly explains the possible threats to Horti & Co’s independence and recommends an appropriate safeguard in relation to their audit of Tree Co?

  (1) An intimidation threat exists due to the overdue fee and Tree Co should be advised that all fees must be paid prior to the auditor’s report being signed

  (2) A self-review threat exists due to the nature of the non-audit work which has been performed and an engagement quality control review should be carried out

  (3) A self-interest threat exists due to the relationship between Charlie and Percy and Charlie should be removed as audit partner

  A 1, 2 and 3

  B 1 and 2 only

  C 2 only

  D 3 only

  2 Taking into account the concern of the ethics partner, which of the partners identified as potential replacements should take over the audit of Bush Co for the year ended 31 October 20X8?

  A Brian Smith

  B Monty Nod

  C Cassie Dixon

  D Pete Russo

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• 6企业计提存货跌价准备时，下列各项中允许采用的计提方式有(　)。 A. 按照存货单个项目计提 B. 与具有类似目

  企业计提存货跌价准备时，下列各项中允许采用的计提方式有(　)。

  A. 按照存货单个项目计提

  B. 与具有类似目的或最终用途并在同一地区生产和销售的产品系列相关，且难以将其与该产品系列的

  其他项目区别开来进行计量的存货，可以合并计提

  C. 按照期末结存存货的总体数量中跌价的比例计提

  D. 数量繁多，单价较低的存货可以按照存货类别计提

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• 7企业在确定存货可变现净值时，应考虑的因素有(　　)。 A. 以取得的确凿证据为基础 B. 持有存货的目的 C.

  企业在确定存货可变现净值时，应考虑的因素有(　　)。

  A. 以取得的确凿证据为基础

  B. 持有存货的目的

  C. 资产负债表日后事项的影响

  D. 折现率

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• 8下列关于企业存货的确认说法中，正确的有(　)。 A. 在确认存货时，需要判断与该项存货相关的经济利益是否很可

  下列关于企业存货的确认说法中，正确的有(　)。

  A. 在确认存货时，需要判断与该项存货相关的经济利益是否很可能流入企业

  B. 委托代销商品，由于其所有权并未转移至受托方，因而委托代销的商品仍应当确认为委托企业货

  的一部分

  C. 企业在判断与存货相关的经济利益能否流入企业时，主要结合该项存货使用权的归属情况进行析

  确定

  D. 必须能够对存货成本进行可靠地计量

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• 9U Co is being sued by a customer and legal proceedings are ongoing at 30 September 2017. In which of

  U Co is being sued by a customer and legal proceedings are ongoing at 30 September 2017. In which of the following circumstances would U Co disclose a contingent liability in the notes to the financial statements for the year ended 30 September 2017?

  (1) Legal advice indicates that there is a 45% chance that the customer’s claim will be successful and that damages will amount to $250,000

  (2) Legal advice indicates that it is probable that the customer’s claim will be successful and that damages will amount to $200,000

  (3) Legal advice indicates that there is an 80% chance that the customer’s claim will be successful but the amount of the claim cannot be assessed reliably at 30 September 2017

  A 1 and 2 only

  B 1 and 3 only

  C 2 and 3 only

  D 1, 2 and 3

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• 10A company has issued 6% irredeemable preferred shares of $1 each, and 6% irredeemable bonds. The cur

  A company has issued 6% irredeemable preferred shares of $1 each, and 6% irredeemable bonds. The current market value of the preferred shares is $0.75 each and the current market value of the bonds is $96.00 per $100 nominal. The rate of tax is 25%.

  What is the cost of the preference shares and the cost of the bonds?

  A. Cost of preferred shares 8%, cost of bonds 4.7%

  B. Cost of preferred shares 8%, cost of bonds 4.5%

  C. Cost of preferred shares 6%, cost of bonds 4.5%

  D. Cost of preferred shares 6%, cost of bonds 4.7%

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