[单选题]
Which of the following statements about provisions, contingencies and events after thereporting period is correct?
A .A company expecting future operating losses should make provision for thoselosses as soon as it becomes probable that they will be incurred.
B .Details of all adjusting events after the reporting period must be disclosed by note ina company’s financial statements.
C .A contingent asset must be recognised as an asset in the statement of financialposition if it is probable that it will arise.
D .Contingent liabilities must be treated as actual liabilities and provided for when it isprobable that they will arise, if they can be measured with reliability.
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .Which of the following statements are correct?(1) All non-current assets must be depreciated.(2) If goodwill is revalued, the revaluation surplus appears in the statement of changesin equity.(3) If a tangible non-current asset is revalued, all tangible assets of the same classshould be revalued.(4) In a company’s published statement of financial position, tangible assets andintangible assets must be shown separately.
A 1 and 2 B 1 and 4 C 2 and 3 D 3 and 4
题型:
单选题
提问时间:
2021-08-23
2 .IAS 38 Intangible Assets governs the accounting treatment of expenditure on research anddevelopment. The following statements about the provisions of IAS 38 may or may not becorrect:(1) Capitalised development expenditure must be amortised over a period not exceedingfive years.(2) If all the conditions specified in IAS 38 are met, development expenditure may becapitalised if the directors decide to do so.(3) Capitalised development costs are shown in the statement of financial positionunder the heading of Non-current Assets.(4) Amortisation of capitalised development expenditure will appear as an item in acompany’s statement of changes in equity.Which of these four statements are in fact correct?
A (1) and (3) B (1) and (4) C (2) and (3) D (3) only
题型:
单选题
提问时间:
2021-08-23
3 .Which of the following statements about goodwill is correct?
A Goodwill may only be revalued to a figure in excess of cost if there is relevant andreliable evidence to support the revaluation. B Internally-generated goodwill may be capitalised if certain criteria are met. C Purchased goodwill is the difference between the cost of acquiring an entity and thefa...
题型:
单选题
提问时间:
2021-08-23
4 .Which of the following statements about intangible assets in company financialstatements is true according to International Financial Reporting Standards?
A Internally generated goodwill should not be capitalised. B Development expenditure may be capitalised if certain conditions are met.
题型:
单选题
提问时间:
2021-08-23
5 .Which of the following statements about intangible assets are correct?(1) If certain criteria are met, research expenditure must be recognised as an intangibleasset.(2) Goodwill may not be revalued upwards.(3) Internally generated goodwill should not be capitalised.
A (1) and (2) only B (1) and (3) only C (2) and (3) only
题型:
单选题
提问时间:
2021-08-23
7 .Which of the following statements about contingent assets and contingent liabilities istrue?(1) A contingent asset should be disclosed by note if an inflow of economic benefits isprobable.(2) A contingent liability should be disclosed by note if it is probable that a transfer ofeconomic benefits to settle it will be required, with no provision being made.(3) No disclosure is required for a contingent liability if it is less than probable that atransfer of economic benefits to settle it will be required.
A 1 only B 2 only C 3 only D None of these statements
题型:
单选题
提问时间:
2021-08-23
8 .Which of the following statements are correct?(1) Contingent assets are included as assets in financial statements if it is probable thatthey will arise.(2) Contingent liabilities must be provided for in financial statements if it is probablethat they will arise.(3) Details of all adjusting events after the reporting period must be given in notes tothe financial statements.(4) Material non-adjusting events are disclosed by note in the financial statements.
A (1) and (2) B (1) and (3) C (2) and (4) D (3) and (4)
题型:
单选题
提问时间:
2021-08-23
9 .下列不属于建筑安装行业的是（ ）。
A 建筑工程 B 安装工程 C 汽车修理业务 D 管道工程
题型:
单选题
提问时间:
2021-08-23
10 .对于不符合规定的发票和其他凭证，包括虚假发票和非法代开发票，（ ）用以税前扣除、出口退税、抵扣税款。
A 不得 B 一律可以 C 自行选择 D 部分可以
题型:
单选题
提问时间:
2021-08-23
