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標(biāo)點(diǎn)符號(hào)和數(shù)字開頭 1、“少數(shù)股東權(quán)益”A在所有者權(quán)益類項(xiàng)目下單獨(dú)列示 2、20X8年1月1日， B融資租賃，應(yīng)由甲公司對該設(shè)備計(jì)提折舊。 3、20X8年3月1日P C 400萬元 字母開頭 4、A公司2007年12月31日C150萬元 5、A公司從B公司融資租入A 500、100萬元 6、A公司是B公司的母公司，在20x7年末 C 1988萬元 7、A公司為B公司的母公司，20x8年5月C借：存貨—存貸跌價(jià)準(zhǔn)備300000 貸：資產(chǎn)減值損失300000 8、A公司為母公司，B公司為子公司D借：應(yīng)收賬款－壞賬準(zhǔn)備10000貸：資產(chǎn)減值損失 10000 9、A公司以公允價(jià)值16000萬元， B 1000萬元 10、A租賃公司將一臺(tái)設(shè)備以D 7540萬元 11、B公司為A公司的全資子公司， B 185萬元 12、M公司吸收合并N公司， A“商譽(yù)”借方 A開頭 13、按照新準(zhǔn)則規(guī)定，承租人分?jǐn)偽创_認(rèn)融資費(fèi)用時(shí)，應(yīng)采用的方法是A實(shí)際利率法 B開頭 14、編制合并財(cái)務(wù)報(bào)表的依據(jù)是納入合并財(cái)務(wù)報(bào)表合并范圍內(nèi)的子公司的D個(gè)別財(cái)務(wù)報(bào)表 15、編制合并財(cái)務(wù)報(bào)表時(shí)，最關(guān)鍵一步是D編制合并工作底稿 16、編制合并財(cái)務(wù)報(bào)表時(shí)D借：投資收益；未分配利潤－年初 貸：提取盈余公積；對所有者（股東）的分配；未分配利潤－年末 18、不屬于企業(yè)特殊經(jīng)濟(jì)事項(xiàng)的是B無形資產(chǎn)核算 C開頭 19、采用貨幣性與非貨幣性項(xiàng)目法，資產(chǎn)負(fù)債表中留存收益項(xiàng)目C為軋算的平衡數(shù) 20、采用現(xiàn)行匯率法，對資產(chǎn)負(fù)債表項(xiàng)目采用歷史匯率折算的項(xiàng)目是C股本 21、采用銷售租賃的銷售收入，存在未擔(dān)保余值的情況下，應(yīng)該是出租方的B最低租賃收款額現(xiàn)值 22、承租人采用融資租賃方式租入一臺(tái)設(shè)備， A10年 23、傳統(tǒng)財(cái)務(wù)會(huì)計(jì)計(jì)量模式是A歷史成本/名義貨幣 24、傳統(tǒng)會(huì)計(jì)計(jì)量模式是以C歷史成本為計(jì)量屬性的 25、存貨中的原材料公允價(jià)值一般按D現(xiàn)行重置成本確定 D開頭 26、擔(dān)保余值，就承租人而言，是指A由承租人或與其有關(guān)的第三方擔(dān)保的資產(chǎn)余值 27、對于企業(yè)分配清償債務(wù)后的剩余財(cái)產(chǎn)，下列說法不正確的是B應(yīng)按股東的股份比例分配 28、對于融資租入固定資產(chǎn)，應(yīng)按D租賃開始日租賃資產(chǎn)的公允價(jià)值與最低租賃付款額現(xiàn)值中兩者較低者 29、對于上一年度抵消的內(nèi)部應(yīng)收賬款計(jì)提的壞賬準(zhǔn)備金額，在本年度編制合并工作底稿時(shí)應(yīng)做的抵消分錄是C借：應(yīng)收賬款－壞賬準(zhǔn)備 貸：未分配利潤－年初 F開頭 30、非同一控制下的企業(yè)合并，購買方為進(jìn)行企業(yè)合并發(fā)生的各項(xiàng)直接相關(guān)費(fèi)用應(yīng)當(dāng)計(jì)入D合并成本 G開頭 31、高級財(cái)務(wù)會(huì)計(jì)產(chǎn)生的基礎(chǔ)是D以上都對 32、高級財(cái)務(wù)會(huì)計(jì)所依據(jù)的理論和采用的方法是C是對原有財(cái)務(wù)會(huì)計(jì)理論和方法的修正 33、高級財(cái)務(wù)會(huì)計(jì)研究的對象是B企業(yè)面臨的特殊事項(xiàng) 34、購買方對于企業(yè)購買成本小于合并中所取得的被購買方可辯認(rèn)凈資產(chǎn)公允價(jià)值份額的部分，下列會(huì)計(jì)處理方法35、不正確表述有D在控股合并的情況下，應(yīng)體現(xiàn)在合并當(dāng)期的個(gè)別利潤表 36、購買方確定企業(yè)合并中取得的被購買方各項(xiàng)可辨認(rèn)資產(chǎn)、負(fù)債及或有負(fù)債的公允價(jià)值時(shí)不正確的方法是D存貨按照現(xiàn)行重置成本確定 37、股權(quán)取得日后各期連續(xù)編制合并財(cái)務(wù)報(bào)表時(shí)B仍要考慮以前年度企業(yè)集團(tuán)內(nèi)部業(yè)務(wù)對個(gè)別財(cái)務(wù)報(bào)表產(chǎn)生影響 40、關(guān)于非同一控制下的企業(yè)合并，下列說法中不正確的是C購買方在購買日對作為企業(yè)合并對價(jià)付出的資產(chǎn)、發(fā)生或承擔(dān)的負(fù)債應(yīng)按照賬面價(jià)值計(jì)量，不確認(rèn)損益 41、關(guān)于同一控制下的企業(yè)合并，下列說法正確的是D參與合并的企業(yè)在合并前后均受同一方或相同的多方最終控制且該控制非暫時(shí)性的 42、關(guān)于重整，下列說法不正確的是C重整是指經(jīng)濟(jì)活動(dòng)的徹底失敗 43、國際會(huì)計(jì)準(zhǔn)則委員會(huì)制定發(fā)布的有關(guān)合并財(cái)務(wù)報(bào)表的準(zhǔn)則基本采用的合并理論為B母公司理論 H開頭 44、合并報(bào)表中一般不用編制D合并成本報(bào)表 45、合并財(cái)務(wù)報(bào)表的主體是B母公司和子公司組成的企業(yè)集團(tuán) 46、互換交易產(chǎn)生的原因是D互換雙方分別在不同的貨幣市場上具有優(yōu)勢 47、劃分融資租賃和經(jīng)營租賃的依據(jù)是B與租賃資產(chǎn)所有權(quán)有關(guān)的風(fēng)險(xiǎn)和報(bào)酬是否轉(zhuǎn)移 48、即改變會(huì)計(jì)計(jì)量單位，又改變會(huì)計(jì)計(jì)量基礎(chǔ)的物價(jià)變動(dòng)會(huì)計(jì)方法是C現(xiàn)行成本/一般物價(jià)水平會(huì)計(jì) J開頭 49、甲公司采用備抵法核算壞賬損失， D 120萬元 50、甲公司是乙公司的母公司。B 9萬元 51、甲公司于20X5年1月1日采用經(jīng)營租賃方式從乙公司租入機(jī)器設(shè)備一臺(tái)， B24萬元 52、間接標(biāo)價(jià)法的特點(diǎn)是A外幣數(shù)隨匯率高低而變化 53、交易雙方分別承諾在將來某一特定時(shí)間購買和提供某種金額資產(chǎn)而簽訂的合約為A遠(yuǎn)期合同 54、交易性衍生工具金融資產(chǎn)公允價(jià)值大于賬面價(jià)值的差額，在計(jì)入公允價(jià)變動(dòng)損益科目同時(shí)，應(yīng)計(jì)入在A衍生工具科目下 55、經(jīng)營租賃資產(chǎn)的風(fēng)險(xiǎn)和報(bào)酬承擔(dān)人是B出租人 56、境外經(jīng)營凈投資套期保值業(yè)務(wù)，A轉(zhuǎn)入當(dāng)期損益 K開頭 57、看漲期權(quán)是指B合約持有人有權(quán)在到期日或到期日前按合同中的協(xié)定價(jià)格購買某種資產(chǎn) L開頭 58、利率兌換是指A債務(wù)幣種相同情況下，互相交換不同形式利率 59、利用遠(yuǎn)期外匯合同對一項(xiàng)預(yù)計(jì)交易進(jìn)行現(xiàn)金流量套期保值，預(yù)計(jì)交易的金額是1500萬美元，作為套期工具的遠(yuǎn)期外匯合同的金額為2200成美元。有效套期金額是B1500 M開頭 61、某公司在清算期間，支付清算人員辦公費(fèi)用的會(huì)計(jì)分錄應(yīng)為C借：清算損益 貸：銀行存款 62、某企業(yè)20X7年12月5日賒銷一批商品，按照兩項(xiàng)交易觀當(dāng)期確認(rèn)法D調(diào)整財(cái)務(wù)費(fèi)用 63、某企業(yè)20X7年12月5日賒銷一批商品，12月31日應(yīng)做的會(huì)計(jì)處理是B調(diào)減營業(yè)收入 64、某企業(yè)采用人民幣作為記賬本位幣，下列項(xiàng)目中，不屬于該企業(yè)外幣業(yè)務(wù)的是A與外國企業(yè)發(fā)生的以人民幣計(jì)價(jià)結(jié)算的銷售業(yè)務(wù) 65、某項(xiàng)融資租賃合同， A870萬元 66、某租賃公司將一臺(tái)大型發(fā)電設(shè)備以融資租賃方式租賃給A企業(yè)， D 260萬元 67、某租賃公司將一臺(tái)大型發(fā)電設(shè)備以融資租賃方式租賃給B企業(yè)， C 1675萬元 68、母公司將成本為5000元的產(chǎn)品以6200元的價(jià)格出售給予公司， B 720元 69、母公司將自己生產(chǎn)的產(chǎn)品銷售給子公司作為固定資產(chǎn)使用， D借：營業(yè)收入 貸：營業(yè)成本；固定資產(chǎn)－原價(jià) 70、母公司期初、期末對子公司D 借：應(yīng)收賬款－壞賬準(zhǔn)備12500 貸：未分配利潤－年初12500借：資產(chǎn)減值損失2500 貸：應(yīng)收賬款－壞賬準(zhǔn)備2500 71、母公司銷售一批產(chǎn)品給子公司， D 1000元 P開頭 72、破產(chǎn)管理人的酬金及勞務(wù)費(fèi)用計(jì)入C清算費(fèi)用，在破產(chǎn)財(cái)產(chǎn)中撥付 73、破產(chǎn)管理人在全面清算企業(yè)財(cái)產(chǎn)、B②①④③ 74、破產(chǎn)會(huì)計(jì)和傳統(tǒng)財(cái)務(wù)會(huì)計(jì)的會(huì)計(jì)假設(shè)沒有改變的是A貨幣計(jì)量 75、破產(chǎn)企業(yè)擔(dān)保資產(chǎn)的價(jià)值低于擔(dān)保債務(wù)而未受清償部分應(yīng)確認(rèn)為D破產(chǎn)債務(wù) 76、破產(chǎn)企業(yè)在人民法院受理破產(chǎn)案件前D1年至破產(chǎn)宣告之日期間內(nèi)，隱匿、私分或無償轉(zhuǎn)讓財(cái)產(chǎn)被認(rèn)為是沒有法律效力的 Q開頭 77、企業(yè)合并后仍維持其獨(dú)立的法人資格繼續(xù)經(jīng)營的，為B控股合并 78、企業(yè)面臨破產(chǎn)清算和重組等特殊會(huì)計(jì)事項(xiàng)，正是C持續(xù)經(jīng)營假設(shè)和會(huì)計(jì)分期假設(shè)松動(dòng)的結(jié)果 79、企業(yè)期末所持有非貨幣資產(chǎn)的現(xiàn)行成本與歷史成本的差額，稱為C未實(shí)現(xiàn)的持有損益 80、企業(yè)為了規(guī)避浮動(dòng)利率債務(wù)因利率上升導(dǎo)致的風(fēng)險(xiǎn)，通過互換合同進(jìn)行套期保值就屬于B現(xiàn)金流量套期保值 81、企業(yè)下列情況，需要進(jìn)行破產(chǎn)的是B企業(yè)法人不能清償?shù)狡趥鶆?wù)，并且資產(chǎn)不足以清償全部債務(wù) 82、企業(yè)因經(jīng)營所處的主要經(jīng)濟(jì)環(huán)境發(fā)生重大變化，確需變更記賬本位幣，應(yīng)當(dāng)采用D變更當(dāng)日的即期匯率，將所有項(xiàng)目折算為變更后的記賬本位幣 83、企業(yè)在清算過程中所發(fā)生的各項(xiàng)費(fèi)用支出中，不屬于不算費(fèi)用的是D無法償付的債務(wù) 84、簽訂遠(yuǎn)期外匯合同時(shí)，企業(yè)A不做任何總賬核算，只在備忘簿中做跟蹤記錄 85、全部由出租人墊付資金的租賃形式包括D融資租賃、經(jīng)營租賃和售后回租 86、權(quán)益結(jié)合法下，合并方在企業(yè)合并中取得的資產(chǎn)和負(fù)債，應(yīng)當(dāng)按照合并日被合并方的A賬面價(jià)值計(jì)量 R開頭 87、認(rèn)為母子公司之間的關(guān)系是控制與被控制的關(guān)系，而不是擁有與被擁有的關(guān)系的理論是C經(jīng)濟(jì)實(shí)體理論 88、如果企業(yè)財(cái)產(chǎn)不足清償債務(wù)的時(shí)候，破產(chǎn)管理人立即向法院申請宣告破產(chǎn)。對破產(chǎn)的企業(yè)，當(dāng)破產(chǎn)財(cái)產(chǎn)不足清償債務(wù)的時(shí)候，應(yīng)B按比例清償 89、如果企業(yè)面臨清算，投資者和債權(quán)人關(guān)心的將是資產(chǎn)的B可變現(xiàn)凈值 S開頭 90、實(shí)物資本保全的含義是A企業(yè)所有者投入的各種代表生產(chǎn)能力或經(jīng)營能力的資產(chǎn)完整無損 屬于標(biāo)準(zhǔn)化（規(guī)范化）的遠(yuǎn)期交易合同C期貨合同 T開頭 91、通貨膨脹的產(chǎn)生使得D貨幣計(jì)量假設(shè)產(chǎn)生松動(dòng) 92、同一控制下的企業(yè)合并，合并方在企業(yè)合并中取得的資產(chǎn)和負(fù)債應(yīng)A按照合并日被合并方的賬面價(jià)值計(jì)量 93、同一控制下的企業(yè)合并過程中，合并方為進(jìn)行企業(yè)合并發(fā)生的各項(xiàng)直接相關(guān)費(fèi)用，于發(fā)生時(shí)計(jì)入當(dāng)期損益。借記“C管理費(fèi)用”等科目，貸記“銀行存款”等科目 W開頭 94、外幣交易是以C記賬本位幣以外的貨幣進(jìn)行的款項(xiàng)收付、往來結(jié)算等交易 95、外匯統(tǒng)賬制下采用逐筆結(jié)轉(zhuǎn)法適合于D外向業(yè)務(wù)較少的工商業(yè)企業(yè) 96、為編制合并財(cái)務(wù)報(bào)表所編制的抵消分錄A不登記賬簿，直接在工作底稿中編制 97、我國《企業(yè)會(huì)計(jì)準(zhǔn)則第19號(hào)－外幣折算》規(guī)定，企業(yè)對處于惡性通貨膨脹經(jīng)濟(jì)中的財(cái)務(wù)報(bào)表，應(yīng)當(dāng)B境外經(jīng)營的企業(yè)對資產(chǎn)負(fù)債表項(xiàng)目運(yùn)用一般物價(jià)指數(shù)予以重述 98、我國2006年2月15日分布的《企業(yè)會(huì)計(jì)準(zhǔn)則第19號(hào)－外幣折算》要求企業(yè)在處理外幣業(yè)務(wù)時(shí)，采用會(huì)計(jì)處理方法是C兩項(xiàng)交易當(dāng)期確認(rèn)法 99、我國某企業(yè)記賬本位幣為美元，下列說法中錯(cuò)誤的是C該企業(yè)編報(bào)的會(huì)計(jì)報(bào)表直接以美元反映 100、物價(jià)變動(dòng)會(huì)計(jì)研究框架構(gòu)建起點(diǎn)是A會(huì)計(jì)計(jì)量模式 X開頭 101、下列不屬于合并財(cái)務(wù)報(bào)表編制的前提條件的有D統(tǒng)一母公司與子公司采用的會(huì)計(jì)科目 102、下列分類中哪一組是按合并的性質(zhì)來劃分的A購買合并、股權(quán)聯(lián)合合并 103、下列各項(xiàng)會(huì)計(jì)原則中，傳統(tǒng)會(huì)計(jì)與破產(chǎn)會(huì)計(jì)都能適用的是A可比性原則 104、下列各項(xiàng)中，符合融資租賃中規(guī)定的時(shí)間標(biāo)準(zhǔn)的是A某項(xiàng)租賃設(shè)備可使用年限為10年，已使用4年，從第5年起租出，租賃期為6年 105、下列關(guān)于抵銷分錄表述正確的是D編制抵銷分錄是用來抵銷集團(tuán)內(nèi)部經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)對個(gè)別財(cái)務(wù)報(bào)表的影響 106、下列關(guān)于融資租賃會(huì)計(jì)核算表述正確的是B融資租入固定資產(chǎn)需要計(jì)提折舊 107、下列關(guān)于重整會(huì)計(jì)的說法正確的是C重整日和重整結(jié)束日資產(chǎn)負(fù)債表與一般傳統(tǒng)的會(huì)計(jì)報(bào)告相同 108、下列哪一種形式不屬于企業(yè)合并形式D M公司＝N公司+P公司 109、下列內(nèi)容屬于破產(chǎn)資產(chǎn)的B擔(dān)保資產(chǎn)大于擔(dān)保債務(wù)差額 110、下列企業(yè)與東方公司僅有如下關(guān)系，其中應(yīng)納入東方公司合并財(cái)務(wù)報(bào)表合并范圍的有B東方公司擁有乙企業(yè)35%的權(quán)益性資本，東方公司擁有60%的權(quán)益性資本的被投資企業(yè)，同時(shí)擁有乙企業(yè)20%的權(quán)益性資本 111、下列體現(xiàn)財(cái)務(wù)資本保全的會(huì)計(jì)計(jì)量模式是B歷史成本/實(shí)際貨幣 112、下列體現(xiàn)財(cái)務(wù)資本保全的會(huì)計(jì)計(jì)量模式是B一般物價(jià)水平會(huì)計(jì) 113、下列項(xiàng)目屬于現(xiàn)行成本特征的是B以現(xiàn)行成本為調(diào)整基礎(chǔ) 114、下列選項(xiàng)正確說明破產(chǎn)清算的一般程序是①債權(quán)人申報(bào)債權(quán)。 ②破產(chǎn)管理人接管破產(chǎn)企業(yè)。③提出破產(chǎn)申請，法院受理。④重整失敗，法院裁定，宣告企業(yè)破產(chǎn)。⑤編報(bào)、實(shí)施破產(chǎn)財(cái)產(chǎn)分配方案C③①④②⑤ 115、下列業(yè)務(wù)中不屬于企業(yè)合并準(zhǔn)則中所界定的企業(yè)合并的是D A公司購買B公司20%的股權(quán) 116、現(xiàn)金流量套期工具得利或損失中屬于有效套期的部分，應(yīng)當(dāng)直接確認(rèn)為C資本公積 117、消除由貨幣本身價(jià)值發(fā)生變化引起物價(jià)水平變動(dòng)對財(cái)務(wù)信息的影響，應(yīng)選擇否認(rèn)物價(jià)變動(dòng)會(huì)計(jì)模式是C歷史成本/實(shí)際貨幣 118、消除由某一特定商品或勞務(wù)價(jià)格水平對會(huì)計(jì)信息的影響，應(yīng)選擇的物價(jià)變動(dòng)會(huì)計(jì)模式是B現(xiàn)行成本/名義貨幣 119、銷售型租賃租賃業(yè)務(wù)的關(guān)鍵是確定銷售收入與銷售成本，沒有未擔(dān)保余值資產(chǎn)的銷售收入應(yīng)該是B租賃開始日租賃資產(chǎn)的公允價(jià) Y開頭 120、衍生工具計(jì)量通常采用的計(jì)量模式為D公允價(jià)值 121、一般物價(jià)水平會(huì)計(jì)重編會(huì)計(jì)報(bào)表不包括D現(xiàn)金流量表 122、因收回或償付外幣債權(quán)債務(wù)而產(chǎn)生的匯兌損益是C交易匯兌損益 123、與物價(jià)變動(dòng)其他會(huì)計(jì)模式相比，一般物價(jià)水平會(huì)計(jì)特征之一是B會(huì)計(jì)基準(zhǔn)是按一般物價(jià)水平換算的歷史成本 124、遠(yuǎn)期合同訂立之后，交易對象市場價(jià)格高于合同定價(jià)時(shí)，將會(huì)B有利于買方 125、遠(yuǎn)期合同屬于未來交易，這一交易日為B合同規(guī)定的到期日 Z開頭 126、在編制合并財(cái)務(wù)報(bào)表時(shí)，要按B權(quán)益法調(diào)整對子公司的長期股權(quán)投資 127、在編制合并資產(chǎn)負(fù)債表時(shí)，將“少數(shù)股東權(quán)益”視為普通負(fù)債處理的合并方法的理論基礎(chǔ)是A母公司理論 128、在法院宣告企業(yè)破產(chǎn)后，破產(chǎn)管理人進(jìn)入企業(yè)以前，會(huì)計(jì)主體是C該企業(yè) 129、在購買法下，母公司如果需要在控股權(quán)取得日編制合并財(cái)務(wù)報(bào)表，則需編制A合并資產(chǎn)負(fù)債表 130、在流動(dòng)項(xiàng)目與非流動(dòng)項(xiàng)目法下，按照資產(chǎn)負(fù)債表日的即期匯率折算的財(cái)務(wù)報(bào)表項(xiàng)目是B應(yīng)收賬款 131、在企業(yè)發(fā)生外向業(yè)務(wù)時(shí)，在C中間匯率 132、在清算期間，破D借：銀行存款20000 貸：無形資產(chǎn)15000、應(yīng)交稅費(fèi)1000、清算損益4000 133、在時(shí)態(tài)法下，按照現(xiàn)行匯率折算的會(huì)計(jì)項(xiàng)目是B按市價(jià)計(jì)價(jià)的存貨 134、在外匯統(tǒng)賬制條件下，外幣貨幣性項(xiàng)目，在資產(chǎn)負(fù)債表日或結(jié)算日，采用A編表日的即期匯率進(jìn)行折算 135、在我國，下列應(yīng)納入合并財(cái)務(wù)報(bào)表合并范圍的有B有權(quán)任免董事會(huì)等類似權(quán)力機(jī)構(gòu)的多數(shù)成員（過半數(shù)） 136、在物價(jià)變動(dòng)會(huì)計(jì)中，對于不考慮購買力變動(dòng)而僅以貨幣單位作為計(jì)量標(biāo)準(zhǔn)的稱為C名義貨幣 137、在物價(jià)變動(dòng)會(huì)計(jì)中，企業(yè)應(yīng)收賬款期初余額、期末余額均為50萬元，如果期末物價(jià)比期初增長10%，則意味著本期應(yīng)收賬款發(fā)生了A購買力變動(dòng)損失5萬元 138、在物價(jià)上漲條件下，企業(yè)持有貨幣性資產(chǎn)C會(huì)發(fā)生購買力損失 139、在運(yùn)用母公司理論的情況下，通常將少數(shù)股東權(quán)益C視為普通負(fù)債 140、直接標(biāo)價(jià)法的特點(diǎn)是B本國貨幣數(shù)隨匯率高低而變化 141、屬于標(biāo)準(zhǔn)化（規(guī)范化）的遠(yuǎn)期交易合同C期貨合同 142、子公司將成本為30000元的產(chǎn)品以40000元的價(jià)格出售給母公司，母公司作為固定資產(chǎn)使用，編制合并財(cái)務(wù)報(bào)表時(shí)應(yīng)編制的抵銷分錄為C借：營業(yè)收入40000貸：營業(yè)成本30000固定資產(chǎn)－原價(jià)10000 143、子公司上期從母公司購入B借：未分配利潤－年初100000 貸：營業(yè)成本100000 144、子公司上期用10000元將母公司成本為8000元的貨物購入，全部形成存貨，本期銷售70%，售價(jià)9000元，子公司本期又用20000元將母公司成本為17000元的貨物購入，沒有對外銷售，全部形成存貨。針對此業(yè)務(wù)，母公司合并報(bào)表時(shí)的抵消分錄是C 借：未分配利潤－年初2000貸：營業(yè)成本2000 借：營業(yè)收入20000貸：營業(yè)成本2000 借：營業(yè)成本3600 貸：存貨3600 145、租賃期是指租賃協(xié)議規(guī)定的不可撤銷的租賃期間。下述對租賃期正確的表述是D有續(xù)租選擇權(quán)時(shí)，無論是否再支付租金，續(xù)租期包括在租賃期內(nèi) 146、租賃期占租賃資產(chǎn)尚可使用年限的大部分， B70%（含70%）以上 147、租賃資產(chǎn)和負(fù)債以最低租賃付款額現(xiàn)值為入賬價(jià)值， C出租人的租賃內(nèi)含利率或租賃合同規(guī)定的利率 148、租賃資產(chǎn)未擔(dān)保余值的風(fēng)險(xiǎn)承擔(dān)人是A出租方 149、租賃資產(chǎn)以公允價(jià)值作為入賬價(jià)值，則未確認(rèn)融資費(fèi)用的分?jǐn)偮蕿镈重新計(jì)算融資費(fèi)用分?jǐn)偮?，該分?jǐn)偮适鞘棺畹妥赓U付款額現(xiàn)值與租賃資產(chǎn)公允價(jià)值相等的折現(xiàn)率 150、最低租賃付款額不包括下列項(xiàng)目的是C或有租金及履約成本 請您刪除一下內(nèi)容，O(∩_∩)O謝謝?。?！2016年中央電大期末復(fù)習(xí)考試小抄大全，電大期末考試必備小抄，電大考試必過小抄Basketball can make a true claim to being the only major sport that is an American invention. From high school to the professional level, basketball attracts a large following for live games as well as television coverage of events like the National Collegiate Athletic Association (NCAA) annual tournament and the National Basketball Association (NBA) and Womens National Basketball Association (WNBA) playoffs. And it has also made American heroes out of its player and coach legends like Michael Jordan, Larry Bird, Earvin "Magic" Johnson, Sheryl Swoopes, and other great players. At the heart of the game is the playing space and the equipment. The space is a rectangular, indoor court. The principal pieces of equipment are the two elevated baskets, one at each end (in the long direction) of the court, and the basketball itself. The ball is spherical in shape and is inflated. Basket-balls range in size from 28.5-30 in (72-76 cm) in circumference, and in weight from 18-22 oz (510-624 g). For players below the high school level, a smaller ball is used, but the ball in mens games measures 29.5-30 in (75-76 cm) in circumference, and a womens ball is 28.5-29 in (72-74 cm) in circumference. The covering of the ball is leather, rubber, composition, or synthetic, although leather covers only are dictated by rules for college play, unless the teams agree otherwise. Orange is the regulation color. At all levels of play, the home team provides the ball. Inflation of the ball is based on the height of the balls bounce. Inside the covering or casing, a rubber bladder holds air. The ball must be inflated to a pressure sufficient to make it rebound to a height (measured to the top of the ball) of 49-54 in (1.2-1.4 m) when it is dropped on a solid wooden floor from a starting height of 6 ft (1.80 m) measured from the bottom of the ball. The factory must test the balls, and the air pressure that makes the ball legal in keeping with the bounce test is stamped on the ball. During the intensity of high school and college tourneys and the professional playoffs, this inflated sphere commands considerable attention. Basketball is one of few sports with a known date of birth. On December 1, 1891, in Springfield, Massachusetts, James Naismith hung two half-bushel peach baskets at the opposite ends of a gymnasium and out-lined 13 rules based on five principles to his students at the International Training School of the Young Mens Christian Association (YMCA), which later became Springfield College. Naismith (1861-1939) was a physical education teacher who was seeking a team sport with limited physical contact but a lot of running, jumping, shooting, and the hand-eye coordination required in handling a ball. The peach baskets he hung as goals gave the sport the name of basketball. His students were excited about the game, and Christmas vacation gave them the chance to tell their friends and people at their local YMCAs about the game. The association leaders wrote to Naismith asking for copies of the rules, and they were published in the Triangle, the school newspaper, on January 15,1892. Naismiths five basic principles center on the ball, which was described as "large, light, and handled with the hands." Players could not move the ball by running alone, and none of the players was restricted against handling the ball. The playing area was also open to all players, but there was to be no physical contact between players; the ball was the objective. To score, the ball had to be shot through a horizontal, elevated goal. The team with the most points at the end of an allotted time period wins. Early in the history of basketball, the local YMCAs provided the gymnasiums, and membership in the organization grew rapidly. The size of the local gym dictated the number of players; smaller gyms used five players on a side, and the larger gyms allowed seven to nine. The team size became generally established as five in 1895, and, in 1897, this was made formal in the rules. The YMCA lost interest in supporting the game because 10-20 basketball players monopolized a gymnasium previously used by many more in a variety of activities. YMCA membership dropped, and basketball enthusiasts played in local halls. This led to the building of basketball gymnasiums at schools and colleges and also to the formation of professional leagues. Although basketball was born in the United States, five of Naismiths original players were Canadians, and the game spread to Canada immediately. It was played in France by 1893; England in 1894; Australia, China, and India between 1895 and 1900; and Japan in 1900. From 1891 through 1893, a soccer ball was used to play basketball. The first basketball was manufactured in 1894. It was 32 in (81 cm) in circumference, or about 4 in (10 cm) larger than a soccer ball. The dedicated basketball was made of laced leather and weighed less than 20 oz (567 g). The first molded ball that eliminated the need for laces was introduced in 1948; its construction and size of 30 in (76 cm) were ruled official in 1949. The rule-setters came from several groups early in the 1900s. Colleges and universities established their rules committees in 1905, the YMCA and the Amateur Athletic Union (AAU) created a set of rules jointly, state militia groups abided by a shared set of rules, and there were two professional sets of rules. A Joint Rules Committee for colleges, the AAU, and the YMCA was created in 1915, and, under the name the National Basketball Committee (NBC) made rules for amateur play until 1979. In that year, the National Federation of State High School Associations began governing the sport at the high school level, and the NCAA Rules Committee assumed rule-making responsibilities for junior colleges, colleges, and the Armed Forces, with a similar committee holding jurisdiction over womens basketball. Until World War II, basketball became increasingly popular in the United States especially at the high school and college levels. After World War II, its popularity grew around the world. In the 1980s, interest in the game truly exploded because of television exposure. Broadcast of the NCAA Championship Games began in 1963, and, by the 1980s, cable television was carrying regular season college games and even high school championships in some states. Players like Bill Russell, Wilt Chamberlain, and Lew Alcindor (Kareem Abdul-Jabbar) became nationally famous at the college level and carried their fans along in their professional basketball careers. The womens game changed radically in 1971 when separate rules for women were modified to more closely resemble the mens game. Television interest followed the women as well with broadcast of NCAA championship tourneys beginning in the early 1980s and the formation of the WNBA in 1997. Internationally, Italy has probably become the leading basketball nation outside of the United States, with national, corporate, and professional teams. The Olympics boosts basketball internationally and has also spurred the womens game by recognizing it as an Olympic event in 1976. Again, television coverage of the Olympics has been exceptionally important in drawing attention to international teams. The first professional mens basketball league in the United States was the National Basketball League (NBL), which debuted in 1898. Players were paid on a per-game basis, and this league and others were hurt by the poor quality of games and the ever-changing players on a team. After the Great Depression, a new NBL was organized in 1937, and the Basketball Association of America was organized in 1946. The two leagues came to agree that players had to be assigned to teams on a contract basis and that high standards had to govern the game; under these premises, the two joined to form the National Basketball Association (NBA) in 1949. A rival American Basketball Association (ABA) was inaugurated in 1967 and challenged the NBA for college talent and market share for almost ten years. In 1976, this league disbanded, but four of its teams remained as NBA teams. Unification came just in time for major television support. Several womens professional leagues were attempted and failed, including the Womens Professional Basketball League (WBL) and the Womens World Basketball Association, before the WNBA debuted in 1997 with the support of the NBA. James Naismith, originally from Al-monte, Ontario, invented basketball at the International YMCA Training School in Springfield, Massachusetts, in 1891. The game was first played with peach baskets (hence the name) and a soccer ball and was intended to provide indoor exercise for football players. As a result, it was originally a rough sport. Although ten of Naismiths original thirteen rules remain, the game soon changed considerably, and the founder had little to do with its evolution. The first intercollegiate game was played in Minnesota in 1895, with nine players to a side and a final score of nine to three. A year later, the first five-man teams played at the University of Chicago. Baskets were now constructed of twine nets but it was not until 1906 that the bottom of the nets were open. In 1897, the dribble was first used, field goals became two points, foul shots one point, and the first professional game was played. A year later, the first professional league was started, in the East, while in 1900, the first intercollegiate league began. In 1910, in order to limit rough play, it was agreed that four fouls would disqualify players, and glass backboards were used for the first time. Nonetheless, many rules still differed, depending upon where the games were played and whether professionals, collegians, or YMCA players were involved. College basketball was played from Texas to Wisconsin and throughout the East through the 1920s, but most teams played only in their own regions, which prevented a national game or audience from developing. Professional basketball was played almost exclusively in the East before the 1920s, except when a team would "barnstorm" into the Midwest to play local teams, often after a league had folded. Before the 1930s very few games, either professional or amateur, were played in facilities suitable for basketball or with a perfectly round ball. Some were played in arenas with chicken wire separating the players from fans, thus the word "cagers," others with posts in the middle of the floor and often with balconies overhanging the corners, limiting the areas from which shots could be taken. Until the late 1930s, all players used the two-hand set shot, and scores remained low. Basketball in the 1920s and 1930s became both more organized and more popular, although it still lagged far behind both baseball and college football. In the pros, five urban, ethnic teams excelled and played with almost no college graduates. They were the New York Original Celtics; the Cleveland Rosenblums, owned by Max Rosenblum; Eddie Gottliebs Philadelphia SPHAs (South Philadelphia Hebrew Association); and two great black teams, the New York Renaissance Five and Abe Sapersteins Harlem Globetrotters, which was actually from Chicago. While these teams had some notable players, no superstars, such as Babe Ruth, Jack Dempsey, or Red Grange, emerged to capture the publics attention as they did in other sports of the period. The same was true in college basketball up until the late 1930s, with coaches dominating the game and its development. Walter "Doc" Meanwell at Wisconsin, Forrest "Phog" Allen at Kansas, Ward "Piggy" Lambert at Purdue, and Henry "Doc" Carlson at Pittsburgh all made significant contributions to the games development: zone defenses, the weave, the passing game, and the fast break. In the decade preceding World War II, five events changed college basketball and allowed it to become a major spectator sport. In 1929, the rules committee reversed a decision that would have outlawed dribbling and slowed the game considerably. Five years later, promoter Edward "Ned" Irish staged the first intersectional twin bill in Madison Square Garden in New York City and attracted more than 16,000 fans. He demonstrated the appeal of major college ball and made New York its center. In December 1936, Hank Luisetti of Stanford revealed the virtues of the one-handed shot to an amazed Garden audience and became the first major collegiate star. Soon thereafter, Luisetti scored an incredible fifty points against Duquesne, thus ending the Easts devotion to the set shot and encouraging a more open game. In consecutive years the center jump was eliminated after free throws and then after field goals, thus speeding up the game and allowing for more scoring. In 1938, Irish created the National Invitation Tournament (NIT) in the Garden to determine a national champion. Although postseason tournaments had occurred before, the NIT was the first with major colleges from different regions and proved to be a great financial success. The National Collegiate Athletic Association (NCAA) created its own postseason tournament in 1939 but did not rival the NIT in prestige for some time. The 1940s saw significant changes for college basketball. Players began using the jump shot after Kenny Sailors of Wyoming wowed the East