问题 多项选择题

甲公司经董事会和股东大会批准,于20×9年1月1日开始对有关会计政策和会计估计作如下变更:
(1)对子公司(A公司)投资的后续计量山权益法改为成本法。对A公司的投资20×9年年初账面余额为4500万元,其中,成本为4000万元,损益调整为500万元,未发生减值。变更日该投资的计税基础为其成本4000万元。
(2)对某栋以经营租赁方式租出办公楼的后续计量由成本模式改为公允价值模式。该办公楼20×9年年初账面余额为6800万元,未发生减值,变更日的公允价值为8800万元。该办公楼在变更日的计税基础与其原账面余额相同。
(3)管理用固定资产的预计使用年限由10年改为8年,折旧方法由年限平均法改为双倍余额递减法。甲公司管理用固定资产原每年折旧额为230万元(与税法规定相同),按8年及双倍余额递减法计提折旧,20×9年计提的折旧额为350万元。变更日该管理用固定资产的计税基础与其账面价值相同。
(4)发出存货成本的计量由后进先出法改为先进先出法。甲公司存货20×9年初账面余额为2000万元,未发生跌价损失。
(5)开发费用的处理由直接计入当期损益改为符合资本化条件。20×9年发生符合资本化条件的开发费用1200万元。税法规定,资本化的开发费用计税基础为其资本化金额的150%。
(6)所得税的会计处理由应付税款法改为资产负债表债务法。甲公司适用的所得税税率为25%,预计在未来期间不会发生变化。
(7)20×9年1月1日,将一项管理用使用寿命不确定的无形资产改为使用寿命有限的无形资产。20×9年1月1日,该无形资产账面余额为500万元,已计提减值准备100万元。该无形资产已使用4午,预计尚可使用年限为5年,采用直线法摊销,无残值。税法规定,该无形资产采用直线法按10年摊销,无残值。
上述涉及会计政策变更的均采用追溯调整法,不存在追溯调整不切实可行的情况;甲公司预计未来期间有足够的应纳税所得额用以利用可抵扣暂时性差异。
要求:根据上述资料,不考虑其他因素,回答下列第1题至第3题。

下列关于甲公司就其会计政策和会计估计变更及后续的会计处理中,正确的有( )。

A.管理用无形资产于变更日的计税基础为300万元

B.管理用无形资产于变更日应追溯调整留存收益

C.符合资本化条件的开发费用应确认递延所得税资产

D.变更日对出租办公楼调增其账面价值2000万元,调整期初留存收益和递延所得税负债。

E.对子公司(A公司)投资的后续计量由权益法改为成本法属于会计政策变更

答案

参考答案:A,D,E

解析: 变更日无形资产的计税基础=500-500÷10×4=300(万元);将使用寿命不确定的无形资产改为使用寿命有限的无形资产属于会计估计变更,应采用未来适用法处理,不能进行追溯调整;符合资本化条件的开发费用,虽然账面价值小于计税基础,但不符合确认递延所得税资产的条件;投资性房地产后续计量模式的改变属于会计政策变更,变更日对出租办公楼调增其账而价值,并调整期初留存收益和递延所得税负债。对子公司(A公司)投资的后续计量由权益法改为成本法符合会计政策变更的条件,属于会计政策变更。

单项选择题
阅读理解

D

  Build the highway and watch the town grow.At first a few shops appear and maybe a restaurant.Then a hotel opens. Eventually new house are built. A village is born.

  This is also how the virtual world has developed. Think of the Internet as the road carrying information between two computers.Think of the World Wide Web as the village. At first it is just a place on the virtual road where travelers meet. More travelers come bringing new kinds of information. New travelers come bringing new kinds of information.New villages are started.

  Every willage has a founder.Tim Berners-Lee is the man who wrote the software programme that led to the foundation of the Word Wide Web.How did he get the idea? He tells us on his own web site. "One of the things computers were not able to do was store in formation from different sources. The dream behind the Web is of a common space in which we communicate by sharing information."

  In 1991 his programmmes were placed on to the Internet.Everyone was welcome to use them.

  Tim Berners-Lee could have followed the Microsoft route by forming a company to sell the programmes he invented. Or he could have joined another company. But in his view the Web is a language,not a pproduct. Charging a gee for using his programmes would have slowed the growth of the Web.And other companies would make similar products to compete. Instead of one World Wide Web there would be several smaller Webs. Each would use incompatible (不相容的) software. They Web is valuable because it uses a common computer language to reach people and share information. Competing webs would lose this value.Imagine if somebody sent you a bill every time you spoke a world of English.

  In 1994 Tim Berners-Lee formed the World Wide Web Consortium,or W3C.More than 200 leading companies and laboratories are represented by W3C. Together they make sure that everyone, no matter what their equipment or solftware,can work equally on the Web.

  "The Web can help people to understand the way that others live and love. It helps us understand the humanity of people," he says.

  68.The writer's purpose in writing the first two paragraphs is to ______.

   A.give us some idea of the Internet

   B.give us some idea of the Web

   C.tell us how the idea of Web started

   D.tell us the idea of the Web is wonderful

  69.Tim Berners-Lee invented the World Wide Web in order to _____

   A.place his programmers on the Internet

   B.stop smaller webs appearing

   C.help people to form a web site

   D.let people share all kinds of information

  70.According to the text,the disadvantage of competing webs is that they would ______.

   A.slow the development of the Web

   B.destroy the whole web system

   C.lose the value of information

   D.waste a lot of money