Which one of the following is the the qualitative characteristics of financial statements？

A、Going concern

B、Faithful representation

C、Accruals

D、Relevance

Which one of the following is a statement about the disadvantages of standardized testing?

A．It will not improve the innate intelligence of the students.

B．What is not tested is neglected by our education.

C．It will cause negative political consequences for all schools.

D．Testing can not control curriculum and instruction.

Which sentence is the thesis statement of the following introductory paragraph? We live in an era where television is the national pastime. Since the invention of the television set, people have been spending more of their free time watching television than doing anything else. Many of the television addicts feel that this particular pastime is not a bad one; indeed, they argue that people can learn a great deal watching television. I'm sure that if you look long and hard enough, you can probably find some programs that are educationally motivating.

Which statement of the following is true?

A．All the cases of black people's escape are true.

B．All the assistance to slaves was given by Underground Railroad.

C．The escaping slaves usually went to Canada by train.

D．It is a metaphor to call the person who gave help to the escaping slaves conductor.

Under U.S.GAAP, which of the following statements about the financial statement effects of issuing bonds is least accurate?

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.

A.The stakeholder theory holds that purpose of existence of company is to maximize the interests of the shareholders.

B.Compared to shareholder theory, stakeholder theory broadens interests of only shareholders to various groups who have interests in the company.

C.The stakeholder group include shareholders, board of directors, and creditors in total.

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

Which of the following statements is true?（ ）

A．The White Nile is the trunk of the River Nile

B．The White Nile is the trunk of the Blue Nile

C．The White Nile is a branch of the Blue Nile

D．The White Nile is a branch of the River Nile

Which one of the following statements is NOT the suggestion given by the author of the text?

A.Learn to like yourselves.

B.Avoid over-thinking and social comparison.

C.Learn to be optimistic.

D.Be extroverted.

Which of the following statements about the financial situation of the Alaska government is NOT true?

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.