| 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 6 頁：答案及解析 |
三、綜合題
1、
<1>、
【正確答案】 (1)不應(yīng)確認(rèn)收入。理由：售后回購業(yè)務(wù)按照固定價(jià)格回購的，不應(yīng)該確認(rèn)收入，應(yīng)將出售價(jià)款與回購價(jià)之間的差額逐期確認(rèn)為財(cái)務(wù)費(fèi)用。
借：銀行存款 1462.5
貸：其他應(yīng)付款 1250
應(yīng)交稅費(fèi)——應(yīng)交增值稅(銷項(xiàng)稅額) 212.5
在回購期間的每個(gè)月：
借：財(cái)務(wù)費(fèi)用 [(1300-1250)/5] 10
貸：其他應(yīng)付款 10
實(shí)際回購時(shí)：
借：其他應(yīng)付款 1300
應(yīng)交稅費(fèi)——應(yīng)交增值稅(進(jìn)項(xiàng)稅額)221
貸：銀行存款 1521
Revenue should not be recognized. Reason: as to sale repurchase arrangement, if the repurchase price is fixed, revenue should not be recognized, the difference between original selling price and the repurchase price should be recognized as finance costs in different periods.
Dr：Bank deposit 1462.5
Cr：Other payable 1250
Tax payable——VAT payable(Output tax) 212.5
Each month within repurchase period:
Dr：Finance cost [(1300-1250)/5] 10
Cr：Other payable 10
When actual repurchase occurs,
Dr：Other payable 1300
Cr：Bank deposit 1300
(2)不應(yīng)確認(rèn)收入。理由：安裝檢驗(yàn)是合同的重要組成部分，在安裝檢驗(yàn)完成前不應(yīng)確認(rèn)收入。
Revenue should not be recognized. Reason: installation and inspection is an important part of performing the contract, prior to the completion of installation and inspection, revenue should not be recognized.
(3)應(yīng)確認(rèn)收入。理由：具有融資性質(zhì)分期收款銷售商品，應(yīng)根據(jù)銷售商品現(xiàn)值確認(rèn)收入。
分錄為：
借：長期應(yīng)收款 1500
貸：主營業(yè)務(wù)收入 (300×3.9927)1197.81
未實(shí)現(xiàn)融資收益 302.19
Revenue should be recognized. Reason: for sale of goods on installment with financial nature, revenue should be recognized on the basis of the present value of the sales revenue.
The entry is:
Dr: Long-term receivable 1500
Cr: Revenue from principal activities (300×3.9927)1197.81
Unrealized investment income 302.19
(4)應(yīng)確認(rèn)收入。理由：建造合同結(jié)果能夠可靠計(jì)量的，應(yīng)采用完工合同百分比法確認(rèn)工程進(jìn)度，確認(rèn)收入。
2013年末合同進(jìn)度=2000/(2000+3000)=40%
2013年應(yīng)確認(rèn)的合同收入=6000×40%=2400(萬元)
2013年應(yīng)確認(rèn)的合同成本=5000×40%=2000(萬元)
分錄為：
借：工程施工——合同成本 2000
貸：原材料等 2000
借：銀行存款 1800
貸：工程結(jié)算 1800
借：主營業(yè)務(wù)成本 2000
工程施工——合同毛利 400
貸：主營業(yè)務(wù)收入 2400
Dr: Construction in process——Contract cost 2000
Cr: Raw material etc 2000
Dr：Bank deposit 1800
Cr: Construction settlement 1800)
Dr：Cost incurred from principal activities 2000
Construction in process——Contract margin 400
Cr: Revenue from principal activities 2400
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