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1、2012金融企业会计第三次作业答案（2012 financial enterprise accounting third assignments answer）Homework Name: the third homework of financial enterprise accounting in spring 12Objective question budget results: 100 pointsNote: the objective question refers to a single topic, multiple-choice, non title can automati
2、cally judge the problem!Detailed information:Question number: 1 question type: single question (please choose the only correct answer in the following options) subject score: 5Content:(Accounting) insurance company received the insured deposit savings and savings interest as the premium income of th
3、e insurance business.A, premiums receivableB, advance premiumC, bad debt reservesD, the insuredStudent answer: DCorrectness: correctQuestion number: 2 question type: single question (please choose the only correct answer in the following options) subject score: 5Content:The profit and loss of the se
4、curities business by itself is reflected in the subject.A, securities salesB, securities issueC, self holding securitiesD, securities tradingStudent answer: ACorrectness: correctQuestion number: 3 question type: single question (please choose the only correct answer in the following options) subject
5、 score: 5Content:The cost of securities reflected by the actual cost accounting method includes ().A, transaction priceB, the transaction price and the procedure priceC, closing price and stamp dutyD, transaction price, commission and stamp dutyStudent answer: DCorrectness: correctQuestion number: 4
6、 question type: single question (please choose the only correct answer in the following options) subject score: 5Content:Net profit on the liquidation of fixed assets as ().A, operating incomeB and non operating incomeC, non operating incomeD, investment incomeStudent answer: CCorrectness: correctQu
7、estion number: 5 question type: single question (please choose the only correct answer in the following options) subject score: 5Content:Fixed assets inventory, according to () included in fixed assets account.A, original valueB, book valueC, net worthD and market priceStudent answer: DCorrectness:
8、correctQuestion number: 6 question type: single question (please choose the only correct answer in the following options) subject score: 5Content:The following fixed assets, () shall not be depreciated.A, operating lease fixed assetsB, financing and leasing of fixed assetsC fixed assets suspended du
9、e to heavy repair and other reasonsD, premature retirement of fixed assetsStudent answer: ACorrectness: rightQuestion number: 7 question type: single question (please choose the only correct answer in the following options) subject score: 5Content:The risks caused by bad performance or obsolete equi
10、pment of financial leasing assets are assumed by ().A, supplierB, lessorC, lesseeD, second lesseeStudent answer: CCorrectness: correctQuestion number: 8 question type: single question (please choose the only correct answer in the following options) subject score: 5Content:Accounting for the subject
11、of the leased assets to be transferred ().A, total leaseB, rental incomeC, rental costsD, rental costs and guaranteed residual valueStudent answer: ACorrectness: rightQuestion number: 9 question type: single question (please choose the only correct answer in the following options) subject score: 5Co
12、ntent:Operating rental fixed assets, ().A, as a fixed asset accountingB, when used as a fixed asset accountingC, as a construction project accountingD, not as fixed assets accountingStudent answer: DCorrectness: rightQuestion number: 10 question type: single question (please choose the only correct
13、answer in the following options) subject score: 5Content:When calculating the indemnity, the insurer should grasp the principle that the maximum amount does not exceed (or exceed).A, the value of the subject-matter insuredB and insurance amountC actual loss amountD, insurable interestStudent answer:
14、 BCorrectness: correctQuestion number: 11, question type: Yes, no problem. The score is 5Content:At the expiration of the lease, if the residual value of the guarantee is less than expected, the insufficient part shall be borne by the lessor.1, wrong2, yesStudent answer: 1Correctness: correctQuestio
15、n number: 12, question type: Yes, no problem. The score is 5Content:Intangible assets, like tangible assets, will decrease and disappear with the use of intangible assets. Therefore, the straight-line method should be used to amortize the intangible assets that have been recorded.1, wrong2, yesStude
16、nt answer: 2Correctness: correctQuestion number: 13, question type: Yes, no problem. The score is 5Content:The securities purchased by a financial enterprise for self purchase shall be valued at the actual cost at the time of acquisition.1, wrong2, yesStudent answer: 2Correctness: correctQuestion nu
17、mber: 14, question type: Yes, no problem. The score is 5Content:The trust of entrusted deposits since deposit date to the date of withdrawal of interest.1, wrong2, yesStudent answer: 1Correctness: correctQuestion number: 15, question type: Yes, no problem. The score is 5Content:The accounting and ca
18、shier of the deposit box business can be served concurrently.1, wrong2, yesStudent answer: 1Correctness: correctQuestion number: 16, question type: Yes, no problem. The score is 5Content:For the collection and payment business unit of financial enterprises should have a clear mandate.1, wrong2, yesS
19、tudent answer: 2Correctness: correctQuestion number: 17, question type: Yes, no problem. The score is 5Content:The fixed assets invested by investors shall be accounted for according to the value recognized by the parties involved in the investment.1, wrong2, yesStudent answer: 2Correctness: correct
20、Question number: 18, question type: Yes, no problem. The score is 5Content:Sub premium is the fee payable by the reinsurance broker according to the reinsurance business calculated by the reinsurance Ceding Company.1, wrong2, yesStudent answer: 1Correctness: correctQuestion number: 19, question type
21、: Yes, no problem. The score is 5Content:The insurance company handles the income of the lost materials, which is generally treated as non operating income.1, wrong2, yesStudent answer: 1Correctness: correctQuestion number: 20, question type: Yes or No: 5Content:When a financial firm sells repo securities, it gains the differential income from buying and selling securities.1, wrong2, yesStudent answer: 1Correctness: right