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Which of the following statements about company fi...

Which of the following statements about company financial statements is/are correct, according to International Financial Reporting Standards? 1. Dividends paid on ordinary shares should be included in the statement of profit or loss and other comprehensive income. 2. Dividends paid on redeemable preference shares are treated in the same way as dividends paid on ordinary shares. 3. The statement of profit or loss and other comprehensive income shows the gain on revaluation of non-current assets for the period.

A、1, 2 and 3

B、only 3

C、2 & 3

D、only 1

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更多“Which of the following statements about company fi...”相关的问题

第1题

Which of the following statements about computerized monetary systems is NOT supported by the passage?

A.They promote international trade.

B.They allow very rapid money transfers.

C.They are still limited to small transactions (交易).

D.They are dependent on good telecommunications systems.

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第2题

Which of the following statements about computerized monetary systems is NOT supported by the passage?

A.They promote international trade.

B.They allow very rapid money transfers.

C.They are still limited to small transactions(交易).

D.They are dependent on good telecommunications systems.

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第3题

Which one of the following statements about complying presentation is correct? ( )

A、When an issuing bank determines that a presentation does not comply, it may, with the agreement from the negotiating bank, approach the applicant for a waiver of the discrepancies.

B、When an issuing bank determines that a presentation is complying, it may in its sole judgement, decide whether or not to honour.

C、Banks may refuse to honour or negotiate discrepant documents.

D、Notice of refusal must be given to presenter no later than close of the tenth banking day following the day of presentation.

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第4题

Which of the following statements about computers is true according to the passage?

A.Computers can beat any chess player in the world.

B.Computers can never be used to forecast weather.

C.Computers can be trained to understand some words spoken by a speaker.

D.Computers can be made to think as a teenager does.

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第5题

Which of the following statements about cell theory is true?

A、Cell is the basic units of an organism.

B、In multi-cell organism every cell have specific function.

C、New cell is produced from pre-existing cell.

D、All of the above.

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第6题

According to Paragraphs 2 and 3, which of the following statements about the company 3M is true?

A.The company has been so successful in nurturing the collective creativity that other companies follow suit.

B.The company has been subjected to great financial loss by encouraging employees to take risks irrationally.

C.The company lays more emphasis on individuality and creativity than on collaboration.

D.The company expected its employees to spend 15% of their time on speculating ways to increase productivity.

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第7题

Which of the following statements about the financ...

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

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第8题

Which of the following statements about company financial statements is/are not correct, according to International Financial Reporting Standards?

A、Dividends paid on ordinary shares should be included in the statement of profit or loss and other comprehensive income.

B、Dividends paid on redeemable preference shares are treated in the same way as dividends paid on ordinary shares.

C、The statement of profit or loss and other comprehensive income shows the gain on revaluation of non-current assets for the period.

D、Dividend is an item of expense presented in the statement of profit or loss.

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第9题

Which of the following statements about career test is wrong?

A、Career tests can be found on line.

B、Career tests provide suggestions on what jobs are best suited to you.

C、In order to get a good result, you should not answer the questions in career test honestly.

D、Some colleges provide free career tests on their official websites.

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第10题

Which of the following statements about compulsory education around the world is NOT true?

A、The average of compulsory education around the world is 7.85 years.

B、The duration of compulsory education around the world ranges from 1 to 13 years.

C、The duration of compulsory education in the US is 12 years.

D、The duration of compulsory education in the UK is 12 years.

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