11/22,FAR JJ 7道大题，6道选择题

kevin

大题：
1. Research: Non profit received an promise of contribution. The controller record it as receivable of $75000, then FMV increased to $81000.
2. 飞机公司预计未来10年每年的cash inflow是1000，000，outflow是800，000 算undiscounted cash flow； 还有算FV，impairment loss. 给出PV,FV表格
12/31/Year 11， 飞机公司预计未来每年的cash inflow是1000，000，outflow是600，000 算undiscounted cash flow； 还有算FV，impairment loss. 给出PV,FV表格
3. Trouble debt restructuring:一个land公司借了个9million的债务 第一年底发现还不了，用land和common share settle 的ＪＥ
4. Non monetary exchange boot received, all gain recognize
5. Bonds 给出买价和three year FV,　问属于NI or OCI填表
6. Assets Retrirement Obligation:　发生和年底的ＪＥ
７公司购买land, building, equipment. 哪些算land，哪些算building，写分录

选择：
１. IFRS: lower of cost or NRV
2. 一些Government NPF,
3. 一道Basic EPS
3. Bond issue 200,000 6% bond issue at 98, straight-line amortize, year 6 called at 103求gain/loss
4. IFRS error correction
5. Salary expense
6. Intercompany profit how much in ending inventory
其实很多题ＪＪ里都提到了，但还是很多不确定。希望大家都能顺利通过。