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 :
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 .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
2 .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.
3 .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...
4 .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
5 .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.
7 .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
8 .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.
9 .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...
10 .甲公司销售给Y公司B产品300件，每件销售500元，价款为150 000元，对方以转账支票支付价款，不考虑其他因素，该业务账务处理为（ ）。
A 借：应收账款——Y公司 150 000 贷：主营业务收入 150 000 B 借：应收票据——Y公司 150 000 贷：主营业务收入 150 000 C 借：银行存款 150 000 贷：主营业务收入 150 000 D 借：主营业务收入 150 000 贷：应收票据—...
