According to the FASB conceptual framework, which of the following statements conforms to the realization concept?
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1 .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:
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2 .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
3 .According to the FASB conceptual framework, for financial reporting to be useful, it must:
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4 .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. ...
5 .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
7 .Financial statements of a nonissuer that have been reviewed by an accountant should be accompanied by a report stating that a review:
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