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      當前位置: 首頁 > 中級會計職稱 > 中級會計職稱考試題庫 > 中級會計職稱模擬試題 > 2019年中級會計職稱《中級會計實務》第十二章或有事項章節練習題

      2019年中級會計職稱《中級會計實務》第十二章或有事項章節練習題

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      發布時間:2019年06月06日 10:36:06 來源:環球網校 點擊量:

      【摘要】2019中級會計職稱正處于復習的基礎階段,環球網校小編為大家提供“2019年中級會計職稱《中級會計實務》第十二章或有事項章節練習題”考生學習知識點后,做一些對應的試題鞏固考點,來測試自己對于知識點的掌握程度,查漏補缺。

      編輯推薦:2019中級會計職稱《中級會計實務》章節練習題匯總

      單選題

      1、甲公司因違約被起訴,至 2011 年 12 月 31 日,人民法院尚未作出判決,經向公司法律顧問咨詢,人民法院的最終判決很可能對本公司不利,預計賠償額為 20 萬元至 50 萬元,而該區間內每個發生的金額大致相同。甲公司 2011 年 12 月 31 日由此應確認預計負債的金額為( )元。

      A.20

      B.30

      C.35

      D.50

      【答案】C

      【解析】預計負債應當按照履行相關現時義務所需支出的最佳估計數進行初始計量,當所需支出存在一個連續范圍,且該范圍內各種結果發生的可能性相同,則最佳估計數應當按照該范圍內的中間值,即上下限金額的平均數確定。本題中預計負債應確認的金額=(20+50)/2=35(萬元),選項 C 正確。

      2、2015 年 12 月 31 日,甲公司涉及一項未決訴訟,預計很可能敗訴,甲公司若敗訴,需承擔訴訟費 10 萬元并支付賠款 300 萬元,但基本確定可從保險公司獲得 60萬元的補償。2015 年 12 月 31 日,甲公司因該訴訟應確認預計負債的金額為( )萬元。

      A.240

      B.250

      C.300

      D.310

      【答案】D

      【解析】甲公司因該訴訟應確認預計負債=10+300=310(萬元),基本確定可從保險公司獲得的 60 萬元補償,應通過其他應收款核算,不能沖減預計負債的賬面價值。

      3、2012 年 12 月 31 日,甲公司根據類似案件的經驗判斷,一起未決訴訟的最終判決很可能對公司不利,預計將要支付的賠償金額在 500 萬元至 900 萬元之間,且在此區間每個金額發生的可能性大致相同;基本確定可從第三方獲得補償款 40 萬元。甲公司應對該項未決訴訟確認預計負債的金額為( )萬元

      A.460

      B.660

      C.700

      D.860

      【答案】C

      【解析】本題中所需支出存在一個連續范圍,且該范圍內各種結果發生的可能性相同,存在金額區間的應當取中間值,并且基本確定從第三方獲得補償款項不能沖減預計負債的賬面價值。則甲公司對該項未決訴訟應確認的預計負債=(500+900)÷2=700(萬元),選項 C 正確。

      4、2017 年 8 月 1 日,甲公司因產品質量不合格而被乙公司起訴。至 2017年 12 月 31 日,該起訴訟尚未判決,甲公司估計很可能承擔違約賠償責任,需要賠償 200萬元的可能性為 70%,需要賠償 160 萬元的可能性為 30%。甲公司基本確定能夠從直接責任人處追回 60 萬元。2017 年 12 月 31 日,甲公司對該起訴訟應確認的預計負債金額為( )萬元。

      A.128

      B.200

      C.140

      D.188

      【答案】B

      【解析】或有事項涉及單個項目的,按最可能發生的金額確定,最可能發生的賠償支出金額為 200 萬元;甲公司基本確定能夠從直接責任人處追回的 60 萬元,應通過其他應收款核算,不能沖減預計負債的賬面價值。

      多選題

      5、下列關于企業或有事項會計處理的表述中,正確的有 )。

      A.因或有事項承擔的義務,符合負債定義且滿足負債確認條件的,應確認預計負債

      B.因或有事項承擔的潛在義務,不應確認為預計負債

      C.因或有事項形成的潛在資產,應單獨確認為一項資產

      D.因或有事項預期從第三方獲得的補償,補償金額很可能收到的,應單獨確認為一項資產

      【答案】AB

      【解析】選項 C,因或有事項形成的潛在資產,不符合資產的確認條件,不應確認為一項資產;選項 D,因或有事項預期從第三方獲得的補償,補償金額基本確定收到的,應單獨確認為一項資產。

      6、桂江公司為甲公司、乙公司、丙公司和丁公司提供了銀行借款擔保,

      下列各項中,桂江公司不應確認預計負債的有( )。

      A.甲公司運營良好,桂江公司極小可能承擔連帶還款責任

      B.乙公司發生暫時財務困難,桂江公司可能承擔連帶還款責任

      C.丙公司發生財務困難,桂江公司很可能承擔連帶還款責任

      D.丁公司發生嚴重財務困難,桂江公司基本確定承擔還款責任

      【答案】AB

      【解析】對或有事項確認預計負債應同時滿足的三個條件是:(1)該義務是企業承擔的現時義務;(2)履行該義務很可能導致經濟利益流出企業;(3)該義務的金額能夠可靠地計量。選項 A 和 B 不滿足第(2)個條件,不應確認為預計負債。

      7、下列各項中,屬于或有事項的有( )

      A.為其他單位提供的債務擔保

      B.企業與管理人員簽訂利潤分享計劃

      C.未決仲裁

      D.產品質保期內的質量保證

      【答案】ACD

      【解析】或有事項,是指過去的交易或者事項形成的,其結果須由某些未來事件的發生或不發生才能決定的不確定事項。主要包括:未決訴訟或仲裁、債務擔保、產品質量保證(含產品安全保證)、承諾、虧損合同、重組義務、環境污染整治等。選項 B,不屬于或有事項。

      8、下列各項中,屬于或有事項的有( )。

      A.固定資產計提折舊

      B.單位為其他企業的貸款提供擔保

      C.企業以財產作抵押向銀行借款

      D.公司被國外企業提起訴訟,尚未判決

      【答案】BD

      【解析】折舊的提取雖然涉及對固定資產凈殘值和使用壽命的估計,具有一定的不確定性,但固定資產原值是確定的,其價值最終會轉移到成本或費用中也是確定的,該事項的結果是確定的,因此選項 A 不屬于或有事項;以財產抵押向銀行借款不符合或有事項的特點,因此,選項 C 不屬于或有事項。

      判斷題

      9、對于很可能給企業帶來經濟利益的或有資產,企業應當披露其形成的原因、預計產生的財務影響等。( )

      【答案】√

      10、或有負債無論涉及潛在義務還是現時義務,均不應在財務報表中確認,但應按相關規定在附注中披露。( )

      【答案】√

      【解析】或有負債無論是潛在義務還是現實義務,均不符合負債的確認條件,因而不能在報表中予以確認。

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