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
第1题
A、A decrease in notes payable.
B、An increase in interest expense.
C、An increase in accounts payable.
第2题
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.
第3题
A、Receipt of cash from the sale of bonds.
B、Payment of cash for dividends.
C、Payment of interest on debt.
第4题
A. reduction in tax rates.
B. decrease in interest rates.
C. increase in the carry forward periods available under the tax law.
第5题
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6题
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
第7题
Which of these regions exports least to Japan?
A.Europe
B.Asia
C.The US
第8题
A、the accounting assumption
B、the accounting principles
C、the accounting constraints
D、the accounting laws
第9题
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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