22 Which of the following statements about limited liability companies’ accounting is/are correct?1 A revaluation reserve arises when a non-current asset is sold at a profit.2 The authorised share capital of a company is the maximum nominal value of share

题目

22 Which of the following statements about limited liability companies’ accounting is/are correct?

1 A revaluation reserve arises when a non-current asset is sold at a profit.

2 The authorised share capital of a company is the maximum nominal value of shares and loan notes the company

may issue.

3 The notes to the financial statements must contain details of all adjusting events as defined in IAS10 Events after

the balance sheet date.

A All three statements

B 1 and 2 only

C 2 and 3 only

D None of the statements

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参考答案和解析
正确答案：D
更多“22 Which of the following statements about limited liability companies’ accounting is／are ”相关问题

  • 第1题：

    A) plastered

    B) glass

    C) fragile

    D) limited


    正确答案：B
    答案：B
    [试题分析] 常识题。
    [详细解答] 所填词要修饰ceiling，故只能选用glass，答案应为B。

  • 第2题：

    Spread spectrum simply means that data is sent in small pieces Over a number of the(46)frequencies available for use at any time in the specified range. Devices using(47)spread spectrum (DSSS)communicate by(48)each byte of data into several parts and sending them concurrently on different(49). DSSS uses a lot of the available(50), about 22 megahertz (MHz).

    A．continuous

    B．high

    C．low

    D．discrete


    正确答案：D

  • 第3题：

    He has sufficient time to finish the task.

    A:perfect
    B:adequate
    C:great
    D:limited

    答案：B
    解析：
    他有充足的时间完成这项工作。sufficient"足够的”。perfect“完美的”，例如：a perfect world完美的世界。adequate“足够的”，最符合题意，例如：There is adequate water for everyone．有足够的水给每个人。great“伟大的”，例如：the Great Wall长城。limited“有限的”，例如：Time is limited．时间有限。

  • 第4题：

    Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.

    Which of the following accounting treatments correctly applies the principle of faithful representation?

    A.Reporting a transaction based on its legal status rather than its economic substance

    B.Excluding a subsidiary from consolidation because its activities are not compatible with those of the rest of the group

    C.Recording the whole of the net proceeds from the issue of a loan note which is potentially convertible to equity shares as debt (liability)

    D.Allocating part of the sales proceeds of a motor vehicle to interest received even though it was sold with 0% (interest free) finance


    正确答案：D

    The substance is that there is no ‘free’ finance; its cost, as such, is built into the selling price.

  • 第5题：

    What are the benefit of using Netflow?()

    A.Network, Application & User Monitoring

    B.Network Planning

    C.Security Analysis

    D.Accounting/Billing


    参考答案：A, C

  • 第6题：

    Norman Blarney is an artist of deep convictions.

    A: claims
    B:suggestions
    C: beliefs
    D:statements

    答案：C
    解析：
    句意：诺曼.布莱梅是一个有坚定信念的艺术家，句中画线部分conviction意为 “信念”。claim意为“要求，声称”。suggestion意为“建议”。belief意为“相信，信赖”。 statement意为“声明，陈述”。画线部分和C项意义接近。故选C项。

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