Which of the following statements is correct?
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1 .Which of the following are the qualitative characteristics that make information provided in financial statements useful to users?
A Comparability, relevance, reliability, understandability B Consistency, materiality, neutrality, understandability C Comparability, materiality, reliability, completeness D Completeness, relevance, neutrality, prudence
2 .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
3 .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
4 .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
5 .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
7 .What comparative information must be disclosed in accordance with IAS 1 “Presentation of Financial Statements”?
A All numerical and narrative information for the previous period B All numerical information only C Previous period narrative which is relevant to the current period D Previous period statement of financial position and statement of comprehensive income only
8 .In which financial statements will dividends paid during the year be presented?
A Cash flow statement and statement of comprehensive income B Cash flow statement and statement of changes in equity C Statement of financial position and statement of changes in equity D Statement of comprehensive income and statement of financial position
9 .2009年5月15日，甲股份有限公司因购买材料而欠乙企业购货款及税款合计为50 000 000元，由于甲公司无法偿付应付账款，经双方协商同意，甲公司以普通股偿还债务，普通股每股面值为1元，市场价格每股为3元，甲公司以16 000 000股抵偿该项债务（不考虑相关税费）。乙企业以应收账款提取坏账准备3 000 000元。假定乙企业将债权转为股权后，长期股权投资按照成本法核算。甲公司应确认的债务重组利得为（ ）元。
A 1 000 000 B 8 000 000 C 6 000 000 D 2 000 000
10 .甲方案投资报酬率的期望值是15%，乙方案投资报酬率的期望值是10%，甲方案的标准差小于乙方案的标准差，则下列表述正确的是（ ）。
A 甲方案风险大于乙方案风险 B 甲方案风险小于乙方案风险 C 甲乙两方案风险相同 D 甲乙两方案风险不能比较
