A、IFRS,a classified balance sheet must present current assets before non-current assets.
B、US GAAP,intangibles must be valued at historical cost.
C、IFRS,a commercial real estate company should use a liquidity based presentation.
第1题
Which of the following statements about the research is TRUE?
A.Some researchers are dubious of the feasibility of the research.
B.Private enterprise doesn't show the interest in the research.
C.There should be a balance between caution and audacity.
D.Many researchers have given up their research.
第2题
A、The value of the firms reputation is reported on the balance sheet at amortized cost.
B、Shareholders equity is equal to the intrinsic value of the firm.
C、The balance sheet can be used to measure the firms capital structure.
第3题
A、It’s primary purpose is to prove the mathematical equality of debits and credits after posting
B、It uncovers certain errors in the journalizing and posting
C、It is useful in the preparation of financial statements
D、It proves that all transactions have been recorded.
第4题
A、They are amortized on a straight-line basis over a period not to exceed 40 years.
B、They are reported on the balance sheet indefinitely.
C、They never appear on the balance sheet unless they are internally developed.
第5题
Which of the following statements are true about CMR convention? ()
第6题
Which of the following statements are true about bills of lading? ()
第7题
Which of the following statements is not true of a trial balance?______.
A.A trial balance is a list of balances of ledger accounts worked out periodically.
B.A trial balance can detect an omission in the recording of the accounting data.
C.A trial balance provides an accuracy check by showing whether or not total debits equal total credits.
D.If total debits do not equal total credits in a trial balance, accounting error has occurred somewhere in journalizing or posting.
第8题
Which of the following statements about Trevor Baylis is NOT true?
A.He runs.
B.He invented the clockwork radio.
C.He was once an entertainer.
D.He runs a company.
第9题
Which of the following statements about Trevor Baylis is NOT true?
A.He runs.
B.He invented the clockwork radio.
C.He was once an entertainer.
D.He runs a company.
第10题
Which of the following statements about Trevor Baylis is NOT true?
A.He runs.
B.He invented the clockwork radio.
C.He was once an entertainer.
D.He runs a company.
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