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      中級會計職稱 選課中心 APP下載
      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》第十四章政府補助章節練習題

      2019年中級會計職稱《中級會計實務》第十四章政府補助章節練習題

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      發布時間:2019年06月06日 10:49:11 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》第十四章政府補助章節練習題”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、2017 年 9 月 1 日,甲公司取得當地財政部門撥款 1 000 萬元,用于資助甲公司 2017 年 9 月開始進行的一項研發項目的前期研究。預計將發生研究支出 2 500 萬元。項目自 2017 年 9 月開始啟動,至年末累計發生研究支出 500 萬元。假定甲公司滿足政府補助所附條件,作為與收益相關的政府補助核算。甲公司對政府補助采用總額法核算。2017年 12 月 31 日遞延收益的余額為( )萬元。

      A.1 000

      B.800

      C.200

      D.500

      【答案】B

      【解析】2017 年遞延收益攤銷金額=1 000×500/2 500=200(萬元),則 2017 年 12 月 31日遞延收益余額=1 000-200=800(萬元)。

      2、下列各項中,不屬于企業獲得的政府補助的是( )。

      A.政府部門對企業銀行貸款利息給予的補貼

      B.政府部門無償撥付給企業進行技術改造的專項資金

      C.政府部門作為企業所有者投入的資本

      D.政府部門先征后返的增值稅

      【答案】C

      【解析】選項 C,政府與企業之間的關系是投資者與被投資者之間的關系,屬于互惠交易,不屬于政府補助。

      判斷題

      3、企業按照名義金額計量的政府補助,應計入當期損益。( )

      【答案】√

      4、與資產相關的政府補助的公允價值不能合理確定的,企業應以名義金額對其進行計量,并計入當期損益。( )

      【答案】√

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      以上就是2019年中級會計職稱《中級會計實務》第十四章政府補助章節練習題,更多2019中級會計職稱模擬試題、歷年真題等免費試題資料,請點擊“免費下載”后進入頁面領取。

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