[判断题] 提问人:匿名网友 提问时间:2021-08-24

在将项目的一定风险成分指定为被套期项目时,该风险成分应当可以单独识别,且该项目中由于该风险成分的变动所引起的项目公允价值或现金流量变动能够可靠计量。(  )


Y .对
N .错

提问人:匿名网友 提问时间:2021-08-24

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 .套期保值是指以规避现货价格风险为目的的期货交易行为。(  )

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

2 .Which of the following items would be most critical to include in a systems specification document for a financial report?

A Communication change management considerations. B Data elements needed. C Cost-benefit analysis. D Training requirements.

题型: 单选题 提问时间: 2021-08-24

3 .“净敞口套期损益”科目核算净敞口套期下被套期项目累计公允价值变动转入当期损益的金额。(  )

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

4 .为了规避价格风险、汇率风险、利率风险,许多企业开展了套期保值业务。(  )

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

5 .In a large firm, custody of an entity's data is most appropriately maintained by which of the following personnel?

A Systems analyst. B Data librarian. C Computer programmer. D Computer operator.

题型: 单选题 提问时间: 2021-08-24

7 .The Control Objectives for Information and Related Technology (COBIT) framework includes all of the following information criteria, except:

A Availability. B Confidentiality. C Applications. D Compliance.

题型: 单选题 提问时间: 2021-08-24

8 .对于尚未确认的确定承诺或很可能发生的预期交易,只要其系与报告企业以外的对手方之间的交易形成的,就可被指定为被套期项目。(  )

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

9 .Which of the seven distinct information criteria included within the Control Objectives for Information and Related Technology (COBIT) framework includes the idea that information will be delivered timely in a correct, consistent and useful manner?

A Reliability. B Effectiveness. C Availability. D Integrity.

题型: 单选题 提问时间: 2021-08-24

10 .Which of the seven distinct information criteria included within the Control Objectives for Information and Related Technology (COBIT) framework includes the idea that information must be accurate and complete?

A Efficiency. B Integrity. C Effectiveness. D Reliability.

题型: 单选题 提问时间: 2021-08-24

 
如有问题 请联系客服
  • 客服微信