中級(jí)財(cái)務(wù)會(huì)計(jì)(一)課程期末復(fù)習(xí)資料（intermediate financial accounting course review materials）

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1、中級(jí)財(cái)務(wù)會(huì)計(jì)(一)課程期末復(fù)習(xí)資料（Intermediatefinancialaccounting(1)coursereviewmaterials）Thedocumentisfromthenetwork,Icollectedandsortedout,ifthereareomissions,errors,butalsoaskmetocorrect!Intermediatefinancialaccounting(1)coursereviewmaterialsThecontentandscopeoftheintermed

2、iatefinancialaccountingarethefirsteightchaptersofthetextbookThetypesoftestquestionsandthescoresof20points,whichis:thereare15points,10points,usetheaccountingbusiness(includingcalculation)55Radio,multiplechoice,shortanswercanrefertothefinalreviewofpamphletsand"g

3、uidance"inthebook,thetitlealsobasicallyisonthesurfaceoftheproblem,studentsalsodon'thavetogobackOrfocusonbusinessissues-notback,aslongasyoucandoitShortanswer(10points)1.,themeaningofinvestmentrealestateanditsdifferenceswiththeaccountingtreatmentofenterpriseownr

4、ealestateAnswer:(1)meaningInvestmentrealestatereferstotherealestatethatisheldforrentorcapitalappreciation,orbothInvestmentrealestateshouldbeindividuallymeasuredandsold(2)difference:thescopeoftheinvestmentrealestateislimitedtotheleasedlanduseright,thelanduserig

5、htafterthevalueaddedandtheleasedbuildingForrealestatereferstotheproductionofgoods,andrealestateholdingsprovidelaborservicesorbusinessmanagement,suchastheproductionandoperationofenterprisesintheworkshopandofficebuildingbelongstothefixedassets,landuserightsforth

6、eproductionandoperationofenterprisesbelongtointangibleassets2.themeaningofbaddebtandtheaccountingtreatmentofbaddebtlossAnswer:baddebtisthereceivableaccountthattheenterprisecannotrecoverThedevelopmentofcommercialcreditprovidesconditionsforcommoditytransactionbe

7、tweenenterprisesHowever,duetothefiercemarketcompetitionorotherreasons,asmallnumberofenterpriseswillfacefinancialdifficultiesandevenbankruptcyliquidation,whichwillbringgreatriskstotherecoveryofcreditors'accountsreceivable,whichwillinevitablyleadtobaddebtsThepro

8、visionsofourcurrentsystem,accountsreceivablewillberecognisedasbaddebtsshallmeetoneofthefollowingconditions:thebankruptcyofthedebtor,inaccordancewiththebankruptcyliquidationprocedur