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[主观题]

Under US GAAP, which of the following is least likely a disclosure concerning inventory?

A、The carrying amounts of inventories carried at fair value less costs to sell

B、The amount of the reversal of any write-down of inventories

C、The amount of inventories recognized as an expense during the period

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更多“Under US GAAP, which of the following is least likely a disclosure concerning inventory?”相关的问题

第1题

Which of the following is least likely a change in cash flow from operations under U.S. GAAP?

A、A decrease in notes payable.

B、An increase in interest expense.

C、An increase in accounts payable.

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第2题

Regarding the impairment under IFRS and US GAAP, which of the following statements is accurate?

A.A long-lived asset reclassified as held for sale from held for use need not do the impairment test when reclassified.

B.Under US GAAP, assessing recoverability of a long-lived asset is separate from calculating the impairment loss.

C.Under US IFRS, the loss can be reversed if the value of the impaired asset recovers in the future with no limitation.

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第3题

Which of the following items is least likely considered a cash flow from financing activity under U.S. GAAP?

A、Receipt of cash from the sale of bonds.

B、Payment of cash for dividends.

C、Payment of interest on debt.

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第4题

Which of the following events will most likelyresult in a decrease in a valuation allo
wance for a deferred tax asset under U.S. GAAP (generally accepted accounting principles)? A(n):

A. reduction in tax rates.

B. decrease in interest rates.

C. increase in the carry forward periods available under the tax law.

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第5题

Which of the following statements about balance sheets is most accurate? For balance sheets prepared under:

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.

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第6题

Is the reversal of an inventory write-down permitted under U.S. GAAP (generally accep

Is the reversal of an inventory write-down permitted under U.S. GAAP (generally accepted accounting principles) and International Financial Reporting Standards (IFRS)?

A. No, under both

B. Yes, under both

C. Yes under IFRS but not under U.S. GAAP

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第7题

Which of these regions exports least to Japan?A.EuropeB.AsiaC.The US

Which of these regions exports least to Japan?

A.Europe

B.Asia

C.The US

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第8题

Which of the following constitute the GAAP?

A、the accounting assumption

B、the accounting principles

C、the accounting constraints

D、the accounting laws

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第9题

Which of the following is LEAST likely to be a statement of pro-oil commentators?A.The US

Which of the following is LEAST likely to be a statement of pro-oil commentators?

A.The US government can and should do little to change the current energy formula.

B.The oil reserves will be used up very soon in the near future.

C.Alternative energy can only provide a small portion of the energy needed.

D.The proportion of oil in the composition of energy consumption is market-driven rather than government-regulated.

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