2020年注册会计师考试《财务成本管理》每日一练(2020-12-07)

答案：B

解析：

正确答案：
(1)甲企业与乙公司约定的该条款无效。根据规定，抵押权人在债务履行期届满前，不得与抵押人约定债务人不履行到期债务时抵押财产归债权人所有。如果双方在合同中约定债务人不履行到期债务时，抵押财产归债权人所有，则此条款无效。
(1)The Clause stipulated by A Company and B Company is invalid．ACCording to the RealRight law of the Peop1e’S RepubliC of China，the mortgagee and the mortgagor may，prior to the expiration of the time limit for paying debts，not stipulate that the ownership of the mortgaged property will attributed to the obligee when theob1igor fails to pay its due debts．If the partiesstipulate in the ContraCt that the ownership of themortgaged property will attributed to the obligeewhen the obligor fails to pay its due debts，suchstipulation shall be invalid．
(2)甲企业与乙公司之间设立了抵押权。根据规定，当事人以《物权法》规定的生产设备、原材料、半成品、产品，正在建造的船舶、航空器，交通运输工具设定抵押，抵押权自抵押合同生效时设立。未经登记，不得对抗善意第三人。因此对这些财产是否进行抵押登记，完全由当事人决定。
(2)The mortgage right is established between A Company and B Company．ACCording to the Real Right law of the People’S RepubliC of China，where a mortgage is established，as presCribed by the Real Right law，on manufaCturing faCilities，raw materials，semi—manufaCtured goods，finished products，buildings，vessels or aircraft under Construction，or means of Communications and transportation，the mortgage right shall be established since the mortgage Contract Comes into effect；without mortgage registration，the mortgage right may not Challenge any third party with good faith．Therefore，whether to go through the mortgage registration in respect of the property shall be deCided by the parties．
(3)修理费应由丙公司承担。根据规定，质权人负有妥善保管质押财产的义务；因保管不善致使质押财产毁损、灭失的，应当承担赔偿责任。
(3)The repair Costs shall be borne by C Company．ACCording to the Real Right law of the People’S RepubliC of China，a pledgee shall be obliged tO properly keep pledged properties；and where pledged properties are damaged Or lost byvirtue of improper keeping，the pledgee shall make Compensations．
(4)丁修理厂可以行使留置权。根据规定，留置权的成立条件是：①债权人占有债务人的动产；②债权人留置的动产，应当与债权属于同一法律关系，但企业之间留置的除外；③债权已届清偿期且债务人未按规定期限履行义务。本题中的情形符合留置权成立的条件，所以丁修理厂是可以行使留置权的。
(4)D Repair Shop may exerCise the lien．ACCording to the RealRight law of the People’SRepubliC of China，effeCtive Conditions of lien onChattels inClude：①the Chattels that are ownedby the obligor are lawfully oCCupied by theobligee；②the Chattels taken as lien by theobligee and the obligee’S rights shall fall into asame legal relationship，except for the lienbetween enterprises；③the obligor fai1s to payoff its due debts．In this Case，the effectiveConditions of 1ien are met，so the lien may be ex—erCiseD．

正确答案：ACD
解析：本题要求是查找未入账的应付账款，即验证其完整性，而从应付账款明细账贷方发生额追查至购货发票和验收单据是验证已记录在账上的“应付账款”的真实性，所以选项B与完整性目标无关。检查资产负债表日后收到的购货发票，关注其日期是否在资产负债表日前，以检查其相应的应付账款记录是否完整，所以选项C是正确的。J公司在资产负债表日如果存在纳入盘点范围的存货，未在应付账款中记录，则属于漏记负债，所以选项A是正确的。