Which one of the following is NOT true of entities in the charity sector?
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1 .以下属于生产费用的成本项目有（ ）。
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A Taxpayers B Financial supporters C Shareholders D Government
4 .The International Public Sector Accounting Standards Board regulates public sector entities and is developing a set of accounting standards which closely mirror IFRS.Which of these is the main concept which needs to be introduced into public sector accounting?
A Materiality B Accruals C Relevance D Faithful representation
5 .Public sector entities have performance measures laid down by government, based on Key Performance Indicators. Which of the following are likely to be financial KPIs for a local council?(i) Rent receipts outstanding(ii) Interest paid(iii) Interest received(iv) Interest cover(v) Dividend cover(vi) Financial actuals against budget(vii) Return on capital employed
A (i),(ii),(iii),(iv),(vi) B (i),(ii),(vi),(vii) C (ii),(iii),(iv),(v) D All of them
7 .Which one of the following is the main aspect in which public sector bodies differ from charities?
A Importance of budgeting B Funded by government C Performance measured by KPIs D No requirement to earn a return on assets
8 .Although the objectives and purposes of not-for-profit entities are different from those of commercial entities, the accounting requirements of not-for-profit entities are moving closer to those entities to which IFRSs apply.Which of the following IFRS requirements would NOT be relevant to a not-for-profit entity?
A Preparation of a statement of cash flows B Requirement to capitalise a leased asset C Disclosure of dividends per share D Disclosure of non-adjusting events after the reporting date
9 .Which of the following statements about a not-for-profit entity is valid?
A There is no requirement to calculate an earnings per share figure as it is not likely to have shareholders who need to assess its earnings performance. B The current value of its property, plant and equipment is not relevant as it is not a commercial entity. C Interpretation of its financial perfo...
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A 1 and 3 B 1 and 4 C 2 and 3 D 2 and 4
