下列关于企业披露与会计估计变更有关的信息的说法中，不正确的是（ ）。
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1 .Which of the following items may appear in a company’s statement of changes in equity, according to IAS 1 “Presentation of Financial Statements”? (1) Unrealised revaluation gains.(2) Dividends proposed.(3) Proceeds of equity share issue.
A 1, 2 and 3 B 2 and 3 only C 1 and 3 only D 1 and 2 only
2 .In finalising the financial statements of a company for the year ended 30 June 2012, which of the following material matters should be adjusted for? (1) A customer who owed USD180,000 at the end of the reporting period went bankrupt in July 2012.(2) The sale in August 2012 for USD400,000 of some inventory items carried in the statement of financial position at USD500,000.(3) A factory with a value of USD3,000,000 was seriously damaged by a fire in July 2012. The factorywas back in production by August 2012 but its value was reduced to USD2,000,000.(4) The company issued 1,000,000 ordinary shares in August 2012.
A (1) and (2) only B (1) and (4) only C (2) and (3) only D (3) and (4) only
3 .IAS 38 Intangible Assets governs the accounting treatment of expenditure on research and development. The following statements about the provisions of IAS 38 may or may not be correct:(1) Capitalised development expenditure must be amortised over a period not exceeding five years.(2) If all the conditions specified in IAS 38 are met, development expenditure may be capitalised if the directors decide to do so.(3) Capitalised development costs are shown in the statement of financial position under the heading of non-current assets.(4) Amortisation of capitalised development expenditure will appear as a line item in other comprehensive income.Which of these four statements are in fact correct?
A (1) and (3) B (1) and (4) C (2) and (3) D (3) only
4 .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 and reliable 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 the ...
6 .下列各项中，属于会计政策变更的是（ ）。
A 投资性房地产后续计量由公允价值模式改为成本计量模式 B 商品流通企业采购费用的会计处理由计入期间费用改为计入存货成本 C 固定资产改扩建后将其使用年限由4年延长至8年 D 无形资产摊销方法由直线法改为年数总和法
7 .In the context of preparing financial statements, sound corporate governance incorporates the following:(1)Monitoring of the integrity of the financial statements(2)Monitoring the internal and external auditors(3)Presenting a balanced and understandable assessment of the company’s position(4)Reviewing the internal controls and risk management systems(5)Maintaining a sound system of internal controlWhich of these relate to the role of the audit committee?
A 1, 2 and 4 only B 1, 2 and 5 only C 2, 3 and 4 only D 3, 4 and 5 only
8 .下列各项不属于会计政策变更的是（ ）。
A 投资性房地产的后续计量由成本模式改为公允价值模式 B 企业将交易性金融资产重分类为持有至到期投资 C 发出存货成本的计价方法由后进先出法改为移动加权平均法 D 所得税核算方法由应付税款法改为资产负债表债务法
