| 第 1 頁：單項(xiàng)選擇題 |
| 第 2 頁：多項(xiàng)選擇題 |
| 第 3 頁：綜合題 |
| 第 5 頁：參考答案及解析 |
三、綜合題
1、
<1>、
【正確答案】 資料(1)應(yīng)確認(rèn)收入。分期收款銷售商品，應(yīng)在發(fā)出商品時(shí)按照應(yīng)收價(jià)款的現(xiàn)值確認(rèn)收入。
資料(2)應(yīng)確認(rèn)收入。銷售電梯并負(fù)責(zé)安裝，應(yīng)在電梯安裝完畢驗(yàn)收合格時(shí)確認(rèn)收入。
資料(3)應(yīng)確認(rèn)收入。合同結(jié)果能夠可靠計(jì)量的建造合同業(yè)務(wù)，應(yīng)在年末按照完工百分比法確認(rèn)收入。
資料(4)應(yīng)確認(rèn)收入。交易按公允價(jià)值達(dá)成的售后回購業(yè)務(wù)，應(yīng)在商品售出時(shí)確認(rèn)收入。
[Answer]
Material (1) shall recognize revenue. When selling goods on installment, revenue shall be recognized at present value of receivable when delivering of goods.
Material (2) shall recognize revenue. Sale of elevator and being responsible for installation, revenue shall be recognized when the elevator has been setup till acceptance.
Material (3) shall recognize revenue. As for construction contract, if the result could be measured reliably, at the end of the year, revenue shall be recognized on the basis of percentage of completion method.
Material (4) shall recognize revenue. For sale and repurchase business, if it is agreed at fair value , revenue shall be recognized when goods have been sold.
【答案解析】
【答疑編號(hào)10890022】
<2>、
【正確答案】 相關(guān)分錄為：
資料(1)
借：長期應(yīng)收款 2000
貸：主營業(yè)務(wù)收入(500×3.4651) 1732.55
未實(shí)現(xiàn)融資收益 267.45
借：主營業(yè)務(wù)成本 1500
貸：庫存商品 1500
資料(2)
發(fā)出產(chǎn)品時(shí)：
借：發(fā)出商品 200
貸：庫存商品 200
借：銀行存款 (400×30%)120
貸：預(yù)收賬款 120
確認(rèn)收入時(shí)：
借：預(yù)收賬款 120
銀行存款 348
貸：主營業(yè)務(wù)收入 400
應(yīng)交稅費(fèi)——應(yīng)交增值稅(銷項(xiàng)稅額)68
(2) Relevant entries:
Material (1)
Dr. Long-term account receivable 2000
Cr. Revenue from principal activities (500×3.4651) 1732.55
Unrealized investment income 267.45
Dr. Cost incurred from principal activities 1500
Cr. Finished goods 1500
Material (2)
When issuing goods:
Dr. Goods in transit 200
Cr. Finished goods 200
Dr. Bank deposit(400×30%) 120
Cr. Advance from customers 120
Recognizing income:
Dr. Advance from customers 120
Bank deposit 348
Cr. Revenue from principal activities 400
Tax payable——VAT payable (Output tax amount) 68
資料(3)
2014年末合同完工進(jìn)度=1000/(1000+3000)=25%
2014年應(yīng)確認(rèn)的合同收入=5000×25%=1250(萬元)
2014年應(yīng)確認(rèn)的合同成本=4000×25%=1000(萬元)
分錄為：
借：工程施工——合同成本 1000
貸：原材料等 1000
借：主營業(yè)務(wù)成本 1000
工程施工——合同毛利 250
貸：主營業(yè)務(wù)收入 1250
資料(4)
借：銀行存款 2106
貸：主營業(yè)務(wù)收入 1800
應(yīng)交稅費(fèi)——應(yīng)交增值稅(銷項(xiàng)稅額)306
借：主營業(yè)務(wù)成本 1700
貸：庫存商品 1700
Material (3)
Schedule of completion of contract at the end of 2014=1000/(1000+3000)=25%
Recognized contract revenue at the end of 2014=5000×25%=1250(ten thousand Yuan)
Recognized contract cost at the end of 2014=4000×25%=1000(ten thousand Yuan)
Entries:
Dr. Construction in process——Contract cost 1000
Cr. Raw material etc. 1000
Dr. Cost incurred from principal activities 1000
Construction in process——Contract margin 250
Cr. Revenue from principal activities 1250
Material (4)
Dr. Bank deposit 2106
Cr. Revenue from principal activities 1800
Tax payable——VAT payable (Output tax amount) 306
Dr. Cost incurred from principal activities 1700
Cr. Finished goods 1700
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2014年注冊會(huì)計(jì)師考試《會(huì)計(jì)》備考全攻略
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