下列论述正确的有（ ）。
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1 .The issue of a new IFRS means that:(1) An existing standard may be partially or completely withdrawn(2) Issues that are not in the scope of an existing standard are covered(3) Issues raised by users of existing standards are explained and clarified(4) Current financial reporting practice is modifiedWhich combination of the above will most likely be the result of issuing a new IFRS?
A 1, 2 and 3 only B 2, 3 and 4 only C 1, 3 and 4 only D 1, 2 and 4 only
2 .There are __ members of the IASB and voting members of the IFRS I Good corporategovernance suggests that an audit committee must consist of at least _ independent nonexecutivedirectors and executive directors.Which one of the following number combination, in order, correctly fit thesestatements?
A 3, 16, 2, 2 B 12, 12, 3, 1 C 15, 10, 5, 1 D 16, 14, 3, 0
3 .锻造水压机主要用于（ ）工件的锻压工艺。
A 小型 B 大型 C 复杂 D 各种
4 .装有安全泄压装置的压力容器制成后，其安全泄压装置设定值应依据（ ）调定。
A 最大允许工作压力 B 最高工作压力 C 操作压力 D 设计压力
5 .当压力容器外径与内径之比（ ）时为厚壁容器。
A 小于1/10 B 大于1/10 C 小于1.2 D 大于1.2
7 .Which of the following describes target costing?
A A method of costing that sets a target cost by subtracting a desired profit marginfrom a competitive market price. B A method of costing that sets a target price by adding a desired profit margin toactual cost. C A method of costing that targets selected business departments and aims tominimise th...
8 .Which of the following are benefits of using activity based costing?(1) It recognises that overhead costs are not always driven by the volume of production.(2) It does not result in under or over absorption of fixed overheads.(3) It avoids all arbitrary cost apportionments.(4) It is particularly useful in single product businesses.
A 1 only B 1 and 2 only C 2 and 3 only D 1 and 4 only
9 .The following statements relate to life-cycle costing:(i) It helps forecast a product’s profitability over its entire life.(ii) It takes into account a product’s total costs over its entire life.(iii) It focuses on the production of monthly profit statements throughout a product’sentire life.Which of the statements are true?
A (i) only B (i) and (ii) only C (i) and (iii) only D (i), (ii) and (iii)
10 .Which of the following most closely describes the meaning of prudence in the IASB’s“Framework for the Preparation and Presentation of Financial Statements”?
A The use of a degree of caution in making estimates required under conditions ofuncertainty. B Ensuring that accounting records and financial statements are free from materialerror. C Understating assets and gains and overstating liabilities and losses. D Ensuring that financial statements comply w...
