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【多选题】
甲公司于2008年10月8日销售A商品给乙公司，售价为18000元，商品已发出，货款未收到。2008年10月31日，甲公司对该笔应收账款进行减值测试，确认未来现金流量的现值为12000 。该公司此前未对该账款坏账准备，则下列会计处理错误的是( )。
A.
借：管理费用6000贷：坏账准备6000
B.
借：资产减值损失——计提的坏账准备6000贷：应收账款6000
C.
借：资产减值损失——计提的坏账准备12000贷：坏账准备12000
D.
借：资产减值损失——计提的坏账准备6000贷：坏账准备6000
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【单选题】Which of the following items is a change of accounting policy under IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors?
A.
Classifying commission earned as revenue in the statement of profit or loss, having previously classified it as other operating income
B.
Switching to purchasing plant using leases from a previous policy of purchasing plant for cash
C.
Changing the value of a subsidiary's inventory in line with the group policy for inventory valuation when preparing the consolidated financial statements
D.
Revising the remaining useful life of a depreciable asset
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【单选题】中断允许寄存器IE中T1的中断允许位是( )
A.
PX1
B.
PT1
C.
EX1
D.
ET1
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【单选题】Which of the following would be a change in accounting policy in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors?
A.
Adjusting the financial statements of a subsidiary prior to consolidation as its accounting policies differ from those of its parent
B.
A change in reporting depreciation charges as cost of sales rather than as administrative expenses
C.
Depreciation charged on reducing balance method rather than straight line
D.
Reducing the value of inventory from cost to net realisable value due to a valid adjusting event after the reporting period
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【单选题】Changes in accounting estimates are based on
A.
information available from the use of hindsight.
B.
information available at the time financial statements are prepared.
C.
providing comparable information in the financial statements.
D.
low quality of professional judgment being exercised.
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【简答题】特殊功能寄存器TMOD中的GATE位功能为（ ），IE中的ET1位功能为（ ）。[填空(1)]A. 特殊功能寄存器TMOD中的GATE位功能为 决定定时计数器的启动是否与外部中断有关 ，IE中的ET1位功能为 定时/计数器T1的中断允许控制位       。
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【判断题】一般正常价化合物通常具有较高的硬度和韧性。
A.
正确
B.
错误
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【判断题】Changes in estimates are accounted for using the prospective approach.
A.
正确
B.
错误
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【单选题】Changes in accounting estimates
A.
are accounted for in the same manner as changes in accounting policies.
B.
reduce the relevance and reliability of financial reporting.
C.
are applied to current and past reporting periods.
D.
are applied to current and future reporting periods.
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【判断题】Changes in estimates are handled prospectively by dividing the asset’s book value less any residual value by the remaining estimated life
A.
正确
B.
错误
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【简答题】传感器网络实现了数据的( )、( )和( )三种功能。
查看完整题目与答案
相关题目：
【单选题】Which of the following items is a change of accounting policy under IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors?
A.
Classifying commission earned as revenue in the statement of profit or loss, having previously classified it as other operating income
B.
Switching to purchasing plant using leases from a previous policy of purchasing plant for cash
C.
Changing the value of a subsidiary's inventory in line with the group policy for inventory valuation when preparing the consolidated financial statements
D.
Revising the remaining useful life of a depreciable asset
查看完整题目与答案
【单选题】中断允许寄存器IE中T1的中断允许位是( )
A.
PX1
B.
PT1
C.
EX1
D.
ET1
查看完整题目与答案
【单选题】Which of the following would be a change in accounting policy in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors?
A.
Adjusting the financial statements of a subsidiary prior to consolidation as its accounting policies differ from those of its parent
B.
A change in reporting depreciation charges as cost of sales rather than as administrative expenses
C.
Depreciation charged on reducing balance method rather than straight line
D.
Reducing the value of inventory from cost to net realisable value due to a valid adjusting event after the reporting period
查看完整题目与答案
【单选题】Changes in accounting estimates are based on
A.
information available from the use of hindsight.
B.
information available at the time financial statements are prepared.
C.
providing comparable information in the financial statements.
D.
low quality of professional judgment being exercised.
查看完整题目与答案
【简答题】特殊功能寄存器TMOD中的GATE位功能为（ ），IE中的ET1位功能为（ ）。[填空(1)]A. 特殊功能寄存器TMOD中的GATE位功能为 决定定时计数器的启动是否与外部中断有关 ，IE中的ET1位功能为 定时/计数器T1的中断允许控制位       。
查看完整题目与答案
【判断题】一般正常价化合物通常具有较高的硬度和韧性。
A.
正确
B.
错误
查看完整题目与答案
【判断题】Changes in estimates are accounted for using the prospective approach.
A.
正确
B.
错误
查看完整题目与答案
【单选题】Changes in accounting estimates
A.
are accounted for in the same manner as changes in accounting policies.
B.
reduce the relevance and reliability of financial reporting.
C.
are applied to current and past reporting periods.
D.
are applied to current and future reporting periods.
查看完整题目与答案
【判断题】Changes in estimates are handled prospectively by dividing the asset’s book value less any residual value by the remaining estimated life
A.
正确
B.
错误
查看完整题目与答案
【简答题】传感器网络实现了数据的( )、( )和( )三种功能。
查看完整题目与答案