Which of the following are the qualitative characteristics that make information provided in financial statements useful to users?
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1 .A job description sets out the total requirements of a job – its purpose, how it relates to the organisation, the jobholder’s accountabilities/tasks and lines of reporting. It may also cover the physical, social and economic factors which affect the job. Is this statement True or False?
Y 对 N 错
2 .Personality and cognitive tests are more reliable predictors of job performance than interviews.Is this statement True or False?
Y 对 N 错
3 .What is the principal purpose of the IASB’s “Framework for the Preparation and Presentation of Financial Statements”?
A To assist users in interpreting information contained in financial statements B To assist preparers of financial statements in applying standards C To assist national standard setting bodies in developing national standards D To assist the Board of the IASB in developing and reviewing standards
4 .Which of the following statements concerning the IASB’s “Framework” is correct?
A It is an International Accounting Standard B It does not define elements of financial statements C It specifies criteria for recognising items in financial statements D It specifies standards for measurement and disclosure of items in financial statements
5 .What are the assumptions which underlie the preparation of general purpose financial statements?
A Accrual basis and prudence concept B Going concern and materiality C Accrual basis and going concern D Prudence concept and materiality
7 .Some qualities of useful information in financial statements are:(1) Prudence(2) Neutrality(3) Consistency (4) Substance over formWhich of these qualities contribute to the attribute of reliability?
A 1, 2 and 3 only B 1, 2 and 4 only C 1, 3 and 4 only D 2, 3 and 4 only
8 .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
9 .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
10 .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
