Which of the following is the underlying assumption in the International AccountingStandards Board’s Conceptual Framework for Financial Reporting?

1 .Which of the following statements about the characteristics of financial information iscorrect?(1) Faithful representation means that the legal form of a transaction must be reflectedin financial statements, regardless of the economic substance.(2) Under the recognition concept only items capable of being measured in monetaryterms can be recognised in financial statements.(3) It may sometimes be necessary to exclude information that is relevant and reliablefrom financial statements because it is too difficult for some users to understand.

A 1 only B 2 only C 3 only D None of these statements

题型: 单选题 提问时间: 2021-08-24

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2 .Which of the following statements are correct?(1) The money measurement concept requires all assets and liabilities to be accountedfor at original (historical) cost.(2) Faithful representation means that the economic substance of a transaction should bereflected in the financial statements, not necessarily its legal form.(3) The realisation concept means that profits or gains cannot normally be recognised inthe statement of profit or loss until cash has been received.

A 1 and 2 only B 1 and 3 only C 2 and 3 only D All three statements

题型: 单选题 提问时间: 2021-08-24

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3 .IFRS 13 Fair Value Measurement sets out a fair value hierarchy that categorises inputs intothree levels.Which of the following inputs would have the highest authority?

A Unobservable inputs B Directly observable inputs other than quoted prices C Quoted prices in active markets at the measurement date D Market-corroborated inputs

题型: 单选题 提问时间: 2021-08-24

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4 .The following are possible methods of measuring assets and liabilities other than historicalcost:(1) Current cost(2) Realisable value(3) Present value(4) Replacement costAccording to the IASB’s Conceptual Framework for Financial Reporting which of themeasurement bases above can be used by an entity for measuring assets and liabilitiesshown in its statement of financial position?

A 1 and 2 only B 1, 2 and 3 only C 2 and 3 only D All four

题型: 单选题 提问时间: 2021-08-24

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5 .The IASB’s Conceptual Framework for Financial Reporting identifies qualitativecharacteristics of financial statements.Which TWO of the following characteristics are fundamental qualitative characteristicsaccording to the IASB’s Framework?(1) Relevance(2) Understandability(3) Faithful representation(4) Comparability

A 1 and 2 only B 1 and 3 only C 2 and 4 only D 3 and 4 only

题型: 单选题 提问时间: 2021-08-24

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7 .预期未来本币升值，应采用的理财策略为（　）。

A 减少储蓄配置 B 减少债券配置 C 减少股票配置 D 增加房产配置

题型: 单选题 提问时间: 2021-08-24

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8 .若预期未来利率水平下降，投资者应采取的措施为（　）。

A 增加固定收益证券 B 减持外汇 C 减持房产 D 出售手中股票

题型: 单选题 提问时间: 2021-08-24

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9 .（　）是指国家为实现宏观调控总目标和总任务，针对居民收入水平高低、收入差距大小在分配方面制定的政策和方针。

A 财政政策 B 货币政策 C 收入分配政策 D 税收政策

题型: 单选题 提问时间: 2021-08-24

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10 .下列有关投资的说法中，错误的是（　）。

A 经济繁荣时，应适当减持存款 B 经济衰退时，增加长期储蓄和债券 C 经济繁荣时，增加长期储蓄和债券 D 萧条期面临转折时，应适当减少储蓄

题型: 单选题 提问时间: 2021-08-24

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