IFRS requirements would be most relevant to the financial statements of which of the following entities?
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1 .Which of the following are required when assessing fair values on acquisition in accordance with IFRS 3 Business Combinations?(1) Valuation of non-current assets at market value where this is higher than its carrying amount(2) Discounting trade receivables to present values where debt is not due to be recovered for two years(3) Inclusion of a contingent liability, which is a present obligation, of the acquired Company
A 1 only B 2 only C 1 and 2 only D 1, 2 and 3
2 .IFRS 15 Revenue from Contracts with Customers identifies five steps in the core principle of recognising revenue.Which ONE of the following is NOT a step in the recognition process?
A Identify the performance obligations in a contract B Allocate the transaction price to the performance obligations in the contract C Identify the contract with a customer D Assess whether significant risks and rewards of ownership have been transferred to the buyer
3 .Which of the following indicators is not considered when determining whether erformance obligations are satisfied at a point in time?
A The customer is likely to reject delivery of the asset B The customer has the significant risks and rewards of ownership of the asset C The customer has legal title to the asset D The customer has an obligation to pay for the asset
4 .On 31 March 20X9 Dune entered into a contract to sell some machinery for USD700,000. The contract required Dune to buy back the goods in two-year’s time for USD500,000.How should the contract be accounted for in Dune’s financial statements?
A Recognise USD700,000 revenue and account for the costs of repurchase in two years’ time B Account for the transaction as a lease in accordance with IAS 17 Leases C Recognise a financial liability for the repurchase price and recognise USD700,000 revenue D Recognise a financial liability for USD5...
5 .Which of the following statements best describes a bill-and-hold arrangement?
A The customer accepts the goods in advance of being billed by the seller B The seller bills the customer but retains possession of the goods until the customer requires delivery C The customer pays for the goods in instalments and the goods are delivered to the customer once the final instalment ha...
7 .（ ）的理论基础是“公共物品”和“市场失灵”理论。
A 私人物品 B 市场理论 C 公共财政 D 社会管理
8 .反映政府活动的方向和范围的是（ ）。
A 财政支出 B 财政收入 C 政府预算 D 政府决算
9 .国家用于防御外来侵略、保卫国家安全和领土主权的完整的支出属于（ ）。
A 经济建设支出 B 社会文教支出 C 行政管理支出 D 国防支出
10 .要正确处理国家、集体、个人三者之间以及中央政府和地方政府之间的物质利益关系，体现了组织财政收入的（ ）原则。
A 从发展经济入手，增加财政收入 B 利益兼顾 C 合理负担 D 公平与效率兼顾
