Which of the following distinguishes financial reporting from financial accounting?
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3 .在评价财务报表的合法性时，应当考虑的内容包括（ ）。
A 管理层作出的会计估计是否合理 B 财务报表的列报 C 财务报表是否真实地反映了交易和事项的经济实质 D 财务报表反映的信息是否具有相关性
4 .Which of the following are features of any partnership?
A Owner-management, joint liability B Limited liability, owner-management C Separate legal entity, limited liability D Joint liability, separate legal entity
5 .Which of the following more of a disadvantage of operating as a sole trader as compared with a partnership?
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A A statement of comprehensive income B A statement of changes in equity C A cash flow forecast D Accounting policies and explanatory notes
8 .Which of the following users of financial statements has least need of published financial information?
A Potential investors and their advisers B Directors and management C Employees and their representatives D Customers and suppliers
9 .Which items best describe an organisation?
A Working together, collective goals, controlled performance B Team work, clear rules, collective goals C Synergy, clear roles, accepted leader D Defined hierarchy, clear objectives, formal rules
10 .Which of the following best describes public sector entities?
A Traded on the stock market B Include charities and NGOs C Owned by the government D Have the objective of influencing government policy
