Which of the following are the fundamental qualitative characteristics that make information provided in financial statements useful to users?
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .工作任务清单分析法的步骤包括( )。
A 构建任务清单 B 列出任务清单 C 利用任务清单收集信息 D 利用计算机软件分析任务清单所收集的信息 E 编辑任务清单
2 .职位信息网将工作信息和任职者特征综合在一起,从( )方面对职位进行描述,同时考虑了社会情况和组织情况对职位的影响。
A 工作要求 B 工作规范 C 职业特征 D 任职者要求 E 任职者特征
3 .下列属于问卷调查法的阶段的是( )。
A 准备阶段 B 问卷设计 C 问卷测试 D 样本选择 E 问卷发放与回收
4 .What is the principal purpose of the IASB’s “Conceptual Framework for Financial Reporting”?
A To assist users in interpreting information contained in financial statements B To assist preparers of financial statements in applying standards C To assist national standard setting bodies in developing national standards D To assist the Board of the IASB in developing and reviewing standards
5 .What is the underlying assumption for the preparation of general purpose financial statements?
A Accrual accounting B Going concern C Materiality D Prudence
7 .Some qualities of useful information in financial statements are:(1) Accuracy(2) Completeness(3) Materiality(4) NeutralityWhich of these qualities contribute to the attribute of faithful representation?
A 1, 2 and 3 only B 1, 2 and 4 only C 1, 3 and 4 only D 2, 3 and 4 only
8 .On 31 December 2015 the income tax liability of a company was USD29,500 (2013: USD25,300). The tax charge for the year ended 31 December 2015 was USD32,000.What figure for taxation should be included in the statement of cash flows for the year ended 31 December 2015?
A USD27,800 B USD29,500 C USD32,000 D USD36,200
9 .The management of ZiZi intends to liquidate the company in the last quarter of 2016. On what basis should the financial statements for the year ended 30 June 2015 be prepared?
A Going concern with no specific disclosure of material uncertainties B Going concern with specific disclosure of material uncertainties C On a basis other than going concern with disclosure of that fact D On a basis other than going concern with disclosure of that fact and reasons
10 .Which of the following would cause a company’s profit for the year to increase?
A Issue of 100,000 ordinary shares at a premium of 2% B Revaluation of a freehold property from USD70,000 to USD100,000 C Disposal of a fork-lift truck which originally cost USD15,000 and has a carrying amount of USD9,250 for USD8,500 D Receipt of USD25 from a customer previously written off as irre...
