Which of the following statements about the financial statements of limited liability companies are correct according to International Financial Reporting Standards? 1 In preparing a statement of cash flows, either the direct or the indirect method may be used. Both lead to the same figure for net cash from operating activities. 2 Loan notes can be classified as current or non-current liabilities. 3 Financial statements must disclose a company's total expense for depreciation, if material. 4 A company must disclose by note details of all adjusting events allowed for in the financial statements.
A、1, 2 and 3 only
B、2 and 4 only
C、3 and 4 only
D、All four items
第1题
A.89 percent of the state income comes from the oil revenue.
B.State sales tax and personal income tax constitute only a fraction of the state revenue.
C.With a two-month shutdown, the government may well find it difficult to make ends meet.
D.The state income is heavily dependent upon the Prudhoe Bay.
第2题
[A] Most people use it on a train in South Korea.
[B] Most people tend to use it at home in Japan.
[C] Some people choose to use it on a train in America.
[D] Many people dislike using it on bus in South Korea.
第3题
A.Issuance of debt has no effect on cash flow from operations.
B.Periodic interest payments decrease cash flow from operations by the amount of interest paid.
C.Payment of debt at maturity decreases cash flow from operations by the face value of the debt.
第4题
A.it was done within 30 hours.
B.It was headed by Professor Stickgold.
C.It focused on long-term memory formation.
D.There were altogether 24 subjects in the experiment.
第5题
A.The interviewees need use STAR model or structure to specify their past behaviors in a given situation.
B.The interviewees should consider the three steps or elements of STAR as a whole.
C.The interviewees are required to predict how they would perform. in a work-related task.
D.The interviewees are asked to describe how the job needs to be accomplished in real situations.
第6题
A.They both have a long history.
B.They both have influence on the society.
C.They both are subjects of study.
D.They both are serious matters.
第7题
B.It relates the conflicts between the society and the individual.
C.It is about the effect of sin on the people involved and the society as a whole.
D.It presents a p
第8题
[A] The more neurotic subjects tended to choose a more challenging task.
[B] Anxiety made no impact on the performance of non-neurotic subjects.
[C] The neurotic subjects are better than non-neurotic subjects on anagrams solving.
[D] The non-neurotic subjects often recall their happy memory in their daily life.
第9题
A.The cafe appealed to most senses simultaneously.
B.The cafe was both full of people and full of warmth.
C.The inside of the cafe was contrasted with the weather outside.
D.It stressed the commercial determination of the cafe owners.
第10题
A.Thomas Jefferson was not among them.
B.All of them were famous.
C.All of them contributed much to the framing
D.George Washington and Benjamin Franklin were among them.
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