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【单选题】
财政部对 ( ) 有具体规定。A.
会计科目的 编码规则
B.
一级会计科目的 编码 和名称
C.
账套的启用日期
D.
明细科目的 编码 和名称
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【简答题】- _____ Gebäude ist eure Abteilung? - Das Haus ganz links.
【单选题】21 Which of the following statements about contingent assets and contingent liabilities are correct? 1 A contingent asset should be disclosed by note if an inflow of economic benefits is probable. 2 A...
B.
2 and 3 only
C.
2, 3 and 4
D.
1, 2 and 4
【多选题】In accordance with IAS 37 Provisions,Contingent Liabilities and Contingent Assets which TWO of the following statements are correct？
A.
No disclosure is required for a contingent liability where an outflow of economic benefits is possible.
B.
A contingent asset should be recognized if it is possible an inflow of economic benefit will be received.
C.
A contingent asset should be disclosed where an inflow of economic benefits is probable.
D.
A probable liability of uncertain timing and amount should provided for.
【单选题】Which of the following comply with IAS 37 Provisions, contingent liabilities and contingent assets of provision?
A.
All provisions and contingent assets can be offset.
B.
Provisions should be included in the statement of financial position where there exists a possible obligation of the company.
C.
A provision is a liability of uncertain timing or amount.
D.
A provision is a possible asset that arises from past events.
【单选题】下列说法中不正确的是()。
A.
社会发展初期，商流与物流是统一的，随着社会生产力水平的发展，商流与物流逐渐分离
B.
在当今高度发达的市场经济环境中，物流发生的同时，物品所有权也随之转让了
C.
在一定条件下，商流与物流分离可以降低物流成本，加快货物的交货速度
D.
采取赊销购物方式，会引起物流在前、商流在后的物流商流分离形式
【简答题】(a) IAS 37 Provisions, contingent liabilities and contingent assets prescribes the accounting and disclosure for those items named in its title. Required: Define provisions and contingent liabilities ...
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