In which financial statements will dividends paid during the year be presented?
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 .Which one of the following statements concerning the recognition of an item in financial statements is correct?
A An item must be recognised if it meets the definition of an element B An item can be recognised even if can only be depicted in words C Disclosure in the notes may be used as an alternative to recognition D An item can only be recognised if its value can be measured reliably
2 .In which one of following circumstance can “fair presentation” in accordance with IFRS be presumed?
A the financial statements comply with IFRS B IFRS has been appropriately applied with additional disclosures where necessary C IFRS has been applied in so far that it does not conflict with local GAAP D the financial statements provide relevant, reliable, comparable and understandable information
3 .The management of ZiZi intends to liquidate the company in the last quarter of 2012.On what basis should the financial statements for the year ended 30 June 2011 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
4 .Which of the following statements is correct?
A Materiality depends on the size of an omission or misstatement B Material items may be aggregated with similar items in the financial statements C Immaterial items need not be presented separately D Immaterial items can be aggregated in the financial statements but not in the notes
5 .What comparative information must be disclosed in accordance with IAS 1 “Presentation of Financial Statements”?
A All numerical and narrative information for the previous period B All numerical information only C Previous period narrative which is relevant to the current period D Previous period statement of financial position and statement of comprehensive income only
7 .2009年5月15日，甲股份有限公司因购买材料而欠乙企业购货款及税款合计为50 000 000元，由于甲公司无法偿付应付账款，经双方协商同意，甲公司以普通股偿还债务，普通股每股面值为1元，市场价格每股为3元，甲公司以16 000 000股抵偿该项债务（不考虑相关税费）。乙企业以应收账款提取坏账准备3 000 000元。假定乙企业将债权转为股权后，长期股权投资按照成本法核算。甲公司应确认的债务重组利得为（ ）元。
A 1 000 000 B 8 000 000 C 6 000 000 D 2 000 000
8 .甲方案投资报酬率的期望值是15%，乙方案投资报酬率的期望值是10%，甲方案的标准差小于乙方案的标准差，则下列表述正确的是（ ）。
A 甲方案风险大于乙方案风险 B 甲方案风险小于乙方案风险 C 甲乙两方案风险相同 D 甲乙两方案风险不能比较
9 .在其它因素不变的情况下，下列使现金比率下降的项目有（ ）。
A 现金增加 B 交易性金融资产减少 C 银行存款增加 D 流动负债减少
10 .下列事项中，不影响上市公司报告年度基本每股收益的有（ ）。
A 已派发的股票股利 B 已发行的可转换公司债券 C 已实施的配股 D 持有的已回购普通股
