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1、中级财务会计(一)课程期末复习资料（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
