关于法律的特征，下列表述不正确的是（ ）。
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1 .Applying the requirements of IAS 17 Leases what is the liability that will appear in thestatement of financial position of Mango as at 31 December 2014?
A USD7,123 B USD7,080 C USD6,360 D USD6,000
2 .What is Quest’s year-end ROCE (return on capital employed)?
A 14.2% B 17.4% C 26.1% D 43.6%
3 .Windsor has borrowed funds to help construct an asset; the asset meets the definition of aqualifying asset in accordance with IAS 23 Borrowing Costs. Not all of the funds wererequired immediately and so Windsor invested the spare cash in short-term investments togenerate investment income.How should Windsor account for the borrowing costs and the investment income inaccordance with IAS 23?
A Borrowing costs Investment incomeCapitalise Set off against the borrowing costs B Capitalise Credit to profit or loss immediately C Expense to profit or loss immediately Credit to profit or loss immediately D Expense to profit or loss immediately Set off against the cost of the asset
4 .Which ONE of the following is stated as an underlying assumption according to the IASB’s Conceptual Framework for Financial Reporting?
A Neutrality B Accruals C Relevance D Going concern
5 .The International Accounting Standards Board’s uses the Conceptual Framework for Financial Reporting (Framework) to assist in developing new standards.Which one of the following is NOT covered by the Framework?
A The format of financial statements B The objective of financial statements C Concepts of capital maintenance D The elements of financial statements
7 .An item meets the definition of an element in accordance with the Conceptual Framework for Financial Reporting.Which of the following criteria must be met for item to be recognised in the financial statements?(1) It is probable that any future economic benefit associated with the item will flow to or from the entity.(2) The item has a cost or value that can be measured with reliability.(3) The rights or obligations associated with the item are controlled by the reporting entity.
A 1 only B 2 only C 1 and 2 only D 1, 2 and 3
8 .下列关于委托代理的表述中不正确的是（ ）。
A 委托代理又称意定代理 B 委托代理是适用最广泛的代理形式 C 委托授权为不要式行为 D 委托授权应该采用书面形式
9 .Which of the following statements about the characteristics of financial information is correct?(1) Faithful representation means that the legal form of a transaction must be reflected in financial statements, regardless of the economic substance.(2) Under the recognition concept only items capable of being measured in monetary terms can be recognised in financial statements.(3) It may sometimes be necessary to exclude information that is relevant and reliable from 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
10 .老张与自己的儿子小张约定：等到放寒假时，给小张买一台电脑。该约定属于附（ ）的法律行为。
A 延缓期限 B 延缓条件 C 解除期限 D 解除条件
