[单选题] 提问人:匿名网友 提问时间:2021-08-24

According to the FASB conceptual framework, for financial reporting to be useful, it must:


A .Provide information useful for making business and investment decisions.
B .Be in accordance with generally accepted accounting principles.
C .Be understandable to those who have a limited knowledge of business activities.
D .Directly measure the value of the entity being reported on.

提问人:匿名网友 提问时间:2021-08-24

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 .When audited financial statements are presented in a client’s document containing other information, the auditor should:

A Perform inquiry and analytical procedures to ascertain whether the other information is reasonable. B Read the other information to determine that it is consistent with the audited financial statements. C Add an explanatory paragraph to the auditor’s report without changing the opinion on the fi...

题型: 单选题 提问时间: 2021-08-24

2 .某公司2010年支付广告费250 000元,应贷记“银行存款”科目,借记( )元。

A 制造费用8 000 B 销售费用250 000 C 管理费用250 000 D 财务费用8 000

题型: 单选题 提问时间: 2021-08-24

3 .Materiality and relevance are both defined by:

A The perceived benefits to be denied that exceed the perceived costs associated with it. B The consistency in the application of methods over time. C What influences or makes a difference to a decision maker. D Quantitative criteria set by the Financial Accounting Standards Board.

题型: 单选题 提问时间: 2021-08-24

4 .An auditor is engaged to report on selected financial data that are included in a client-prepared document containing audited financial statements. Under these circumstances, the report on the selected data should:

A Be limited to data derived from the entity's audited financial statements. B State that the presentation is prepared in accordance with a special purpose framework. C Restricted the use of the report those specified users within the entity. D Indicate that the data are subject to prospective resul...

题型: 单选题 提问时间: 2021-08-24

5 .企业2006年12月1日销售商品一批,售价为20 000元,增值税为3 400元,销售过程中支付运费200元。企业于12月8日收到了商品款,则应该确认的收入为( )。

A 20 000 B 23 400 C 19 800 D 23 200

题型: 单选题 提问时间: 2021-08-24

7 .Due to a scope limitation, an auditor disclaimed an opinion on the financial statements taken as a whole, but the auditor’s report included a statement that the current asset portion of the entity’s balance sheet was fairly stated. The inclusion of this statement is :

A Not appropriate because it may tend to overshadow the auditor’s disclaimer of opinion. B Appropriate provided the auditor’s scope paragraph adequately describes the scope limitation. C Appropriate provided the statement is in a separate paragraph preceding the disclaimer of opinion paragraph. ...

题型: 单选题 提问时间: 2021-08-24

8 .某企业2009年12月1日销售商品一批,售价为20 000元,销售过程中发生运费200元、装卸费1 200元。则该企业应确认的收入为( )元。

A 20 000 B 23 400 C 19 600 D 22 932

题型: 单选题 提问时间: 2021-08-24

9 .According to the FASB conceptual framework, which of the following statements conforms to the realization concept?

A Product unit costs were assigned to cost of goods sold when the units were sold. B Depreciated equipment was sold in exchange for a note receivable. C Equipment depreciation was assigned to a production department and then to product unit costs. D Cash was collected on accounts receivable.

题型: 单选题 提问时间: 2021-08-24

10 .Financial statements of a nonissuer that have been reviewed by an accountant should be accompanied by a report stating that a review:

A Is substantially less in scope than an audit. B Includes examining, on a test basis, information that is the representation of management. C Does not contemplate obtaining corroborating evidential matter or applying certain other procedures ordinarily performed during an audit. D Provides only lim...

题型: 单选题 提问时间: 2021-08-24

 
如有问题 请联系客服
  • 客服微信