circumstances
operation
case
第1题:
A. Assets = Equities - Liabilities
B. Assets + Liabilities = Owner's Equity
C. Assets = Revenues less Liabilities
D. Assets - Liabilities = Owner's Equity
第2题:
19 Which of the following statements about intangible assets in company financial statements are correct according
to international accounting standards?
1 Internally generated goodwill should not be capitalised.
2 Purchased goodwill should normally be amortised through the income statement.
3 Development expenditure must be capitalised if certain conditions are met.
A 1 and 3 only
B 1 and 2 only
C 2 and 3 only
D All three statements are correct
第3题:
Which OSI layer does a Router operate at?
A.the Physical Layer
B.the Data Link Layer
C.the Transfer Layer
D.the Network Layer
第4题:
It does in the()of transfer of intangible assets or immovable property.
A、 circumstances
B、 operation
C、 case
第5题:
By what means does a business measure the worth of assets and liabilities?
A.The monetary unit.
B.Dollar.
C.The value of the monetary unit.
D.The sum of all the individual amounts added together.
第6题:
Intangible assets differ from property, plant and equipment assets in that they lack physical substance.()
第7题:
第8题:
第9题:
技术相关类无形资产(Technology-related Intangible Assets)一般包括()。
第10题:
Which of the following is a reason to block FTP at the corporate firewall?()
第11题:
计算机软件
特许经营协议
报纸、杂志刊目
第12题:
circumstances
operation
case
第13题:
15 Which of the following statements about intangible assets are correct?
1 If certain criteria are met, research expenditure must be recognised as an intangible asset.
2 Goodwill may not be revalued upwards.
3 Internally generated goodwill should not be capitalised.
A 2 and 3 only
B 1 and 3 only
C 1 and 2 only
D All three statements are correct
第14题:
17 Which of the following statements are correct?
(1) All non-current assets must be depreciated.
(2) If goodwill is revalued, the revaluation surplus appears in the statement of changes in equity.
(3) If a tangible non-current asset is revalued, all tangible assets of the same class should be revalued.
(4) In a company’s published balance sheet, tangible assets and intangible assets must be shown separately.
A 1 and 2
B 2 and 3
C 3 and 4
D 1 and 4
第15题:
A、houses
B、real estates
C、assets
第16题:
Which of the following does not belong to current assets?
A.cash
B.account payable
C.account receivable
D.note receivable
第17题:
What does the accountant do in recording assets and liabilities according to the stable-monetary-unit concept?
A.He simply adds all the amounts together.
B.He puts the assets and liabilities on the balance sheet objectively.
C.He makes restatement if the value of money depreciates.
D.He records the assets and liabilities on the balance sheet ignoring the change in purchasing power value of the currency.
第18题:
Which of the following modes of heat transfer does NOT require any physical contact between a warmer and a cooler substance?
A.Radiation
B.Conduction
C.Natural convection
D.contact directly
第19题:
第20题:
以下哪些无形资产不属于客户和供应商相关类无形资产(Customer or Supplier-related Intangible Assets)()。
第21题:
艺术相关类无形资产(Artistic-related Intangible Assets)一般包括()。
第22题:
Radiation
Conduction
Natural convection
All of the above
第23题:
CSMA/CD
CSMA/CA
CHAP
Token passing
第24题:
音乐作品著作权
计算机软件
数据库