It's the sprint period of the summer examination of graduate school, how to stand out and successfully go ashore in the situation of more and more papers? Students who want to seize the opportunity of the summer exam must cheer up and refuse to mess up!
Below, Xiaoyuan has prepared an accounting survey paper for everyone, and students who want to test their learning effect should not miss it~
Listen to the question
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Ｑ1
Answer all of the following questions:
1. Answer the following questions regarding the principle of cost (cost) allocation.
(1) Explain the definition of the principle of cost allocation and the reasons for its application.
(2) Explain the cost allocation procedure using inventories (raw materials, work in progress, etc.) and property, plant and equipment in the manufacturing industry as examples.
(3) When acquiring property, plant and equipment, there may be obligations to be borne in the future regarding the removal of property, plant and equipment, such as the cost of demolition of the building and the cost of restoring the site to its original condition (asset removal service). Explain how expenditures for the removal of assets are accounted for at the time of acquisition of property, plant and equipment, and if they are subject to cost allocation, the cost allocation procedures.
2. Explain what CVP analysis is and how it can help your business.
Ｑ2
1. Bookkeeping: Describe the advantages and disadvantages of each of the double-entry bookkeeping teaching methods: the journal approach, the ledger approach, and the balance sheet afroch.
Explain merits and demerits of each approach of instructing double-entry bookkeeping: the journal approach, ledger approach, and balance sheet approach.
2. Financial Accounting: Explain impairment accounting for fixed assets using the following keywords.
Keywords: signs of impairment, recoverable value, net sale value, use value
Explain the accounting treatment for impairment of fixed assets using the following keywords.
Keywords: indication of impairment, recoverable amount, fair value less costs to sell, value in use
Ｑ3
1. Tax accounting: Under the Corporate Tax Law, revenue is recognized for the transfer of assets free of charge. State the reason.
Explain why revenues should be recognized on asset transfers without a consideration under the Corporation Tax Law.
2. Accounting Audit: Discuss the relationship between the reputs to the quarterly financial statements and the audits to the annual financial statements.
Discuss the relation between review on quarterly financial statements and audit on annual financial statements.
Ｑ4
1. Management Accounting: Discuss the impact of budget slack in terms of performance evaluation and resource allocation.
From the viewpoints of performance evaluation and resource allocation, discuss the effects of budgetary slack.
2. Social and Environmental Accounting: Discuss the theory and practice of community investment.
Discuss theory and practice of the Comunity lnvestment.
End of answer!
After reading all the questions, please allow Xiao Yuan to ask a soul: "Do you have ideas?" Do you know what to answer? Can you answer the questions completely and fluently? ”
Whether you are confident or a little skeptical about the answer to this set of questions, Zhiyuan Accounting Training Course can give you an answer! Zhiyuan will use three months to create an accounting score grabbing plan for everyone, and check it quickly!
For the upcoming summer exam, the written test is undoubtedly the first part of customs clearance. How to master the complete accounting answer ideas is one of the keys to improving the written exam, especially for students who want to sprint to top universities such as Tokyo University and Yiqiao, the competition is more intense.
To this end, Xiaoyuan provides you with these sprint helps:
PART.1
Mock test - Researcher full-time correspondence
According to the approximate written test order of the summer examination of several top schools, Xiaoyuan provides you with targeted entrance examination countermeasures for each school in turn.
In terms of accounting researchers, we will focus on the past questions from top universities such as Tokyo University, Hitotsubashi, Handa University, Zaodai, Kobe University, etc., and take you to sort out the question mode and answer ideas one by one;
In terms of accounting specialization, we pay attention to popular colleges and universities such as Tohoku University, Zaodai University, Meiji University, and Kansai University, and sort out the types of common bookkeeping exam questions and knowledge points to help you analyze the difficulty of the exam questions at each school.
PART.2
Accounting targeted research plan is supplemented
In addition to the past questions, the Zhiyuan Accounting Training Course also prepared an introduction to the special plan for accounting.
How do you write a plan for accounting? What are the different emphases of an accounting plan from a common business administration? Students who have doubts about these questions can get answers in the accounting training course!
If you want to sprint for the summer exam, seize the opportunity to sign up! You are also welcome to send a private message to Xiaoyuan to get more information about the accounting examination, and Xiaoyuan will do its best to help everyone go to their dream school as soon as possible~
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