The International Accounting Standards Board’s uses the Conceptual Framework for Financial Reporting (Framework) to assist in developing new standards.Which one of the following is NOT covered by the Framework?
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A USD30,000 B USD49,875 C USD51,962 D USD54,863
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3 .What is Quest’s year-end ROCE (return on capital employed)?
A 14.2% B 17.4% C 26.1% D 43.6%
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A Neutrality B Accruals C Relevance D Going concern
7 .关于法律的特征，下列表述不正确的是（ ）。
A 法律是由国家制定或认可，这一特征使法律成为国家意志的体现，具有权威性和统一性 B 国家强制力是保证法律实施的唯一力量 C 法律所规定的权利和义务不仅指个人 D 法律虽然是调整人类社会关系的重要社会规范，但并不是...
8 .An item meets the definition of an element in accordance with the Conceptual Framework for Financial Reporting.Which of the following criteria must be met for item to be recognised in the financial statements?(1) It is probable that any future economic benefit associated with the item will flow to or from the entity.(2) The item has a cost or value that can be measured with reliability.(3) The rights or obligations associated with the item are controlled by the reporting entity.
A 1 only B 2 only C 1 and 2 only D 1, 2 and 3
9 .下列关于委托代理的表述中不正确的是（ ）。
A 委托代理又称意定代理 B 委托代理是适用最广泛的代理形式 C 委托授权为不要式行为 D 委托授权应该采用书面形式
10 .Which of the following statements about the characteristics of financial information is correct?(1) Faithful representation means that the legal form of a transaction must be reflected in financial statements, regardless of the economic substance.(2) Under the recognition concept only items capable of being measured in monetary terms can be recognised in financial statements.(3) It may sometimes be necessary to exclude information that is relevant and reliable from financial statements because it is too difficult for some users to understand.
A 1 only B 2 only C 3 only D None of these statements
