1第一章基础会计学课后练习题参考答案(最新整理)

不得随意变更。

4．收益性支出是指为取得本期和以后各期收益而发生的支出。（F ）

改：收益性支出是指仅为取得当期收益而发生的支出。而为取得本期和以后各期收益而发生的支出，应当作为资本性支出。

五

1.该观点不对。因为财务报表是会计信息披露的主要手段。它主要揭示的财务状况，经营业绩，现金流量等内容，它是根据日常的会计核算资料归集，加工汇总而成的一个完整的报告，如果只是在低迷的时候编制，就不能反映企业的经营状况。

2. 该会计人员的做法不对，根据实质重于形式的原则，企业融资租入的固定资产，虽从法律形式上来讲，所以并没有转移给承担人，但从经济实质上讲，与该资产相关的收益和风险已转移给承租人，承租人实际上已能行使对该资产的控制权，因而应将视同自有固定资产。

3.该书店的做法不对，因为根据会计主体假设，业主个人的消费不在业主所开办的企业里反映，所以经理为自己配置的电脑不应计入书店的固定资产账簿。

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At the end, Xiao Bian gives you a passage. Minand once said, "people who learn to learn are very happy people.". In every wonderful life, learning is an eternal theme. As a professional clerical and teaching position, I understand the importance of continuous learning, "life is diligent, nothing can be gained", only continuous learning can achieve better self. Only by constantly learning and mastering the latest relevant knowledge, can employees from all walks of life keep up with the pace of enterprise development and innovate to meet the needs of the market. This document is also edited by my studio professionals, there may be errors in the document, if there are errors, please correct, thank you!