【正确答案】A公司将影视作品支出确认为存货的处理不正确，其他的支出处理均正确。理由：企业通过过去的交易或事项形成的、能够给企业带来经济利益的支出才能够确认为一项资产，A公司制作的影视作品是为了促进玩具销售，且A公司以生产销售玩具为主营业务，因此A公司的动漫影视作品支出应比照广告费用处理，即将该支出计入当期销售费用。 [Answer] It is not appropriate for Company A to record the disbursement as inventory while other accounting is appropriate. Reason: According to the definition of inventory, the expenditure can be recognized as an asset only if it is formed thorough past transactions and matters and will bring economic benefit to the entity. The film and television works are intended to promote the sales of toys and the main business of Company A is the production and sales of toys, so this expenditure is to be accounted as sales expense, which is recorded as period expense.

【正确答案】A公司将生产线和包装车间作为一个资产组进行减值测试不正确。 理由：资产组是企业可以认定的最小资产组合，其产生的现金流入应当基本上独立于其他资产或者资产组。而A公司的包装车间无论是包装内部生产的玩具还是对外提供包装服务，都是按照市场价格结算的，其可以单独产生现金流量，因此包装车间应单独作为一个资产组。A公司应该将生产线单独确认为一个资产组。 [Answer] It is not appropriate for Company A to do the impairment test for the product line together with packaging workshop as an asset group. Reason: The asset group is the smallest asset portfolio that an enterprise can be recognized, and the cash inflow generated should be independent of other assets or asset groups. Package services provided by Company A are settled as market price both for the internal production and external services rendered. Because the packaging workshop can generate cash flow individually, it should be recorded as a single asset group and production line should be recorded as another single asset group.

【正确答案】A公司的会计处理不正确。 理由：企业自其控股股东取得的价款，实质上属于资本性投入的，应该在实际收到时计入资本公积，不能确认为营业外收入。 更正分录为： 借：营业外收入 20500 贷：资本公积 20500 [Answer] The accounting treatment of Company A is not appropriate. Reason: The interests of the owners should be recorded as additional capital listed in the shareholders' equity, rather than recognized as the non-operating income. The price that the entity acquires from its controlling shareholders and belongs to the capital investment in nature should be recorded as APIC other than as non-operating income when actually received. Corrected accounting is presented below: Dr: Non-Operating Income 20500 Cr: Additional Paid-in Capital 20500

【正确答案】C公司年末将该设施按照420万元列报，在使用期内冲减安全生产费的处理不正确。 理由：企业使用提取的安全生产费用形成固定资产的，应当通过“在建工程”科目归集所发生的支出，待安全项目完工达到预定可使用状态时确认为固定资产，同时，按照形成固定资产的成本冲减专项储备，并确认相同金额的累计折旧。该固定资产在以后期间不再计提折旧。 更正分录为： 借：专项储备——安装生产费 420 贷：累计折旧 420 年末，编制资产负债表时，该固定资产的列报金额为0。 [Answer] It is not appropriate to present the facility as 4.2 million and then offset the safety expense during the period of use. Reason: IF an enterprise uses the extracted safe production costs to form a fixed asset, it shall collect the expenses incurred through the 'construction in progress' account. When the safety project is completed, it is recognized as fixed assets when the intended using status is reached. At the same time, the special reserves should be offset according to the cost of the formation of fixed assets, and the same amount of accumulated depreciation should be confirmed. The fixed assets are no longer depreciated during the subsequent period. Corrected item is presented as below: Dr: Special Reserves--Production expenses 420 Cr: Accumulated Depreciation 420 The fixed assets are presented as zero in the Statement of Financial Position at year end.