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
第1题
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.
第2题
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.
第3题
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.
第4题
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.
第5题
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.
第6题
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.
第7题
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8题
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.
第9题
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.
第10题
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.
为了保护您的账号安全,请在“上学吧”公众号进行验证,点击“官网服务”-“账号验证”后输入验证码“”完成验证,验证成功后方可继续查看答案!