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1、2013年小企业会计准则答案（Accountingstandardsforsmallbusinessesin2013）1,thefollowingenterprises,youcanimplementthe"smallbusinessaccountingstandards"has()youranswer:A,thecorrectanswer:aAintheterritoryofPeople'sRepublicofChina,establishedinaccordancewiththelawofindustrialenterprises,employing3
2、0people,theannualrevenuesof5million,BsharesorbondsintheopenmarkettransactionsofsmallenterprisesC,financialinstitutionsorotherfinancialnatureofthesmallenterpriseD,enterprisegroup'sparentcompanyandsubsidiaries2.Smallenterprisescalculatetheincometaxexpense.Youranswer:A,thecorrectansw
3、er:aA,canonlyusethepayabletaxmethodB,canusethetaximpactaccountinglawC,canonlyusethebalancesheetdebtmethodD,canusethebalancesheetdebtmethod3.Smallenterprisesreceivecapitalinvestedbyforeigninvestors.Theycanbeconvertedbytheapproximateexchangerateoftheagreedexchangerateorthespotrate.Y
4、ouranswer:Xcorrectanswer:XJudge:
5、**4,theenterpriseatthebeginningofthemonth"rawmaterial"currentaccountbalanceof24000yuan,themonthlyincomeplancostofrawmaterialsis176000yuan,thismonthissuedaplanofrawmaterialcostis150000yuan,"materialcostdifference"atthebeginningofthemonthacreditbalan
6、ceof300yuan,incomethismonthcostly4300thismonthissuedthematerialshouldbebornebythematerialcostdifference(for)youranswer:Banswer:BA,-3000,B,3000,C,-3450,D,34505,theprofitofsmallenterprisescomesfromtwoaspects:oneisfromthedailybusinessactivities;theotherisfromthenondailybusinessactivi
7、ties,thatis,fromthedailyactivitiesofvariousincome,incomeandprofits,etc.,two.Youranswer:tickthecorrectanswer:B.Judge:
8、**6,becauseofchangesinthescaleofoperationorthenatureoftheenterprisedoesnotmeetthestandardsleadtosmallenterprisesbecomelargeandmedium-sizedenterprisesandfinancialent
9、erprisesshall,from()toimplementationof"enterpriseaccountingstandards"youranswer:Banswer:BA,January1stBinJanuary1st,Cinthefollowingyear,Dwhichdoesnotmeetthesmallenterprisestandard,andthesecondmonthwhichdoesnotmeetthesmallenterprisestandards7,theenterpriseshouldpaymedicalinsurancepr
10、emiumsforemployeemedicalinsurance
