问题 问答题

甲化工厂系国有工业企业,经批准从2008年1月1日开始执行《企业会计准则》。为了保证新准则的贯彻实施,该厂根据《企业会计准则》制定了《甲化工厂会计核算办法》(以下简称“办法”),并组织业务培训。在培训班上,总会计师就执行新准则、办法的内容等作了系统讲解。部分会计人员感到对会计政策变更的条件、会计估计变更的原因以及相应的会计处理方法不理解,向总会计师请教。总会计师根据《企业会计准则》的有关规定,作了解答;同时结合本企业实际,系统地归纳了执行新准则、办法的主要变化情况。
(一)2008年执行的新准则、办法与该厂原做法相比,主要有以下几个方面的变化:
(1) 计提坏账准备的范围由应收账款扩大至应收账款、应收票据、其他应收款等。
(2) 将短期投资、长期债权投资分别改为交易性金融资产、持有至到期投资或可供出售金融资产核算。对子公司的长期股权投资改为成本法核算。
(3) 将存货的发出计价方法由后进先出法改为先进先出法。
(4) 将已出租的土地使用权、持有并准备增值后转让的土地使用权、已出租的建筑物由无形资产、固定资产改为投资性房地产核算。
(5) 将收入的确认标准由按照发出商品、同时收讫价款或者取得索取价款的凭据确认收入,改为在同时满足以下五个条件时才能确认收入:
①企业已将商品所有权上的主要风险和报酬转移给购货方;
②企业既没有保留通常与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制;
③收入的金额能够可靠地计量;
④相关的经济利益很可能流入企业;
⑤相关的已发生或将发生的成本能够可靠地计量。
(6) 将所得税的会计处理方法由应付税款法改为资产负债表债务法。
(二)2009年1月,该厂对一年来执行新准则、办法的情况进行了总结,结合企业实际情况,决定从2009年1月1日起对会计处理方法作以下调整:
(1) 坏账准备的计提比例由全部应收款项余额的5%改为:1年以内账龄的,计提比例为5%;1~2年账龄的,计提比例为10%;2~3年账龄的,计提比例为50%;3年以上账龄的,计提比例为100%。
(2) 将某条生产线的折旧方法由直线法改为年数总和法。
(3) 该厂2008年有一栋出租的办公楼,作为投资性房地产核算,采用成本模式进行后续计量,至2009年1月1日,该办公楼的原价为4000万元,已提折旧240万元,已提减值准备100万元。税法规定的折旧方法、折旧年限、净残值均与会计相同。2009年1月1日,决定改用公允价值进行后续计量。该办公楼2008年12月31日的公允价值为3800万元。假定2008年12月31日前无法取得该办公楼的公允价值。
其他资料:该厂适用的所得税税率为25%,按净利润的10%提取盈余公积。

假定你作为甲化工厂总会计师,如何解释:①会计政策变更的条件及其具体会计处理方法是什么②会计估计变更的原因及其具体会计处理方法是什么

答案

参考答案:会计政策变更的条件为:
①法律或国家统一的会计制度等行政法规、规章要求变更。
②会计政策变更能够提供有关企业财务状况、经营成果和现金流量等更可靠、更相关的会计信息。
会计政策变更的具体会计处理方法有两种,即追溯调整法和未来适用法。
会计估计变更的原因有:
①赖以进行估计的基础发生变化。
②取得了新信息,积累了新经验。
会计估计变更的会计处理方法是未来适用法。

阅读理解

阅读理解

     People from all over the world like to travel to the US.Millions of people visit it each year, and they

spend billions of dollars.Tourism is actually one of the leading industries.Many people like to visit famous

US cities, such as New York City, Washington D. C., Miami, Chicago, Dallas, New Orleans, Denver,

Los Angeles, or San Francisco.Each of those has many tourist attractions.For example, New York has

Broadway plays, and it also has some of the tallest buildings in the world, such as the Empire State Building and the   World Trade Center. The World Trade Center that was 411 metres high and had 110 storeys with a twin tower used to be an office building for 1,200 firms. But it was destroyed completely by the

planes of the terrorists on Sept.11,2001. Washington has government buildings as well as monuments and museums. Dallas has the site of President Kennedy's murder. New Orleans has jazz music and the cities

in California have many ethnic groups with lots of good food.Disneyland in California and Disney World in Florida are very popular attractions for tourists with children.The space centers in Florida and Texas are

popular sites for people at all ages to visit. Some tourists prefer to find sites with natural beauty in rural

settings. The mountains in the east and the west are very popular with campers, hikers, and climbers.Some come just to ski and stay in fancy ski resorts like Aspen or Vail. Other come just to golf at nice golf

resorts like Pinewest, which is now partly owned by the Japanese who love golf. Some come to watch

sports, but tickets can be expensive.It costs $100 just to get a back row seat to see a Chicago Bulls game.Two of the most popular places for tourists to visit are the Grand Canyon(大峡谷) and  Yellowstone

Park.At times Yellowstone is so crowded with tourists that it almost seems like a city.With the growing

popularity at country music, many people now visit Nashville where most of the recordings are made or

Branson where many stars have their own theatres.

1. Today a tourist visiting New York can't visit ________.

A. Broadway  

B. the Empire State Building

C. the World Trade Center  

D. New York Port

2. If you are interested in politics, the city that you are most likely to visit is ________.

A. Washington D. C.  

B. New York

C. New Orleans  

D. Chicago

3. The following places are some attractions that have something to do with music except ________.

A. Nashville  

B. Branson

C. New Orleans  

D. Dallas

单项选择题