本章练习一答案


一、单选

1.D   2.D   3.C   4.D   5.A  6.C 

7.C   8.A    9.A

二、多项选择题

1.ABCD   2.ABCE   3.BCDE   4.AE

三、判断题

1. ×   2. √   3. √   4. √   5. ×   6. √   7. √   8. ×   9. ×   10. ×

四、计算及账务处理题

(1)借:无形资产                                     158 000

贷:银行存款                                       50 000

应付账款                                       108 000

(2)借:无形资产                                      13 300

贷:银行存款                                         13 300

(3)借:无形资产                                   1 500 000

应交税费——应交增值税(进项税额)            90 000

贷:银行存款                                       1 590 000

(4)借:无形资产                                    8 600 000

应交税费——应交增值税(进项税额)            946 000

贷:股本                                          4 300 000

资本公积——股本溢价                          5 246 000

(5)出售收益=130 000-(150 000-35 000-3 000)=18 000(元)

借:银行存款                                           130 000

无形资产减值准备                                    3 000

累计摊销                                           35 000

贷:无形资产                                          150 000

营业外收入——处置非流动资产利得                   18 000

(6)借:银行存款                                       30 000

贷:其他业务收入                                  30 000

借:其他业务成本                                        12 000

贷:累计摊销                                            12 000

(7)减值损失=220 000-44 000-160 000=16 000元

借:资产减值损失                                       16 000

贷:无形资产减值准备                                   16 000