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.Reportin

题目

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

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更多“Faithful representation is a fundamental characteristic of useful information within the I ”相关问题

  • 第1题：

    Free umbrellas are ( )at the entrance of the bank.

    A.available

    B.additional

    C.comfortable

    D.fundamental


    参考答案：A

  • 第2题：

    在串S=“information”中，以I为首字符的子串有 ______ 个。


    正确答案：14
    14 解析：以I为首字符的子串也包括自身，前一个I为首字符的子串有11个，后一个t为首字符的子串有3个。

  • 第3题：

    6、阿恩给出了一个关于灵感创意的公式，即I=P（K+i)，如何解释？

    A．I指Idea (灵感)

    B．P为Person（人）

    C．K为Knowledge（知识）

    D．i指information（信息）


    I 指 Idea ( 灵感 );P 为 Person （人）;K为 Knowledge （知识）;i 指 information （信息）

  • 第4题：

    下列长文件名中___ 不符合Windows 的文件名命名法则。( )

    A.Computer.test.fondamental.txt

    B.Computer ：test ：fundamental。txt

    C.Computer &test&fundamental.txt

    D.Computer=text=fundamental.tXt


    正确答案：B 

  • 第5题：

    The chemical is deadly to rats but safe to cattle.

    A: fatal
    B: hateful
    C: good
    D: useful

    答案：A
    解析：
    句意为：这种化学药品对老鼠是致命的但对牛是安全的。画线单词deadly意为“致命的”。fatal意为“致命的”;hateful意为“可恨的”;good意为“好的”;useful意为“有用的”。根据画线单词意思，只有fatal与其同义，可进行替换。因此A项正确。

  • 第6题：

    阿恩给出了一个关于灵感创意的公式，即I=P（K+i)，如何解释？

    A．I指Idea (灵感)

    B．P为Person（人）

    C．K为Knowledge（知识）

    D．i指information（信息）


    I 指 Idea ( 灵感 );P 为 Person （人）;K为 Knowledge （知识）;i 指 information （信息）

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