【单选题】财政部2006年2月15日颁布的《企业会计准则——基本准则》将会计原则修正为对( )的一般原则。
【多选题】计量要求原则是会计一般原则的一种,计量要求原则包括( )。
【简答题】financial asset management
【简答题】The effects on a firm’s financial statement in the initial year when cost of an asset is expensed rather than capitalized are: A. Pre-tax cash flow is lower and the debt-to-equity ratio is higher. B. ...
【单选题】在买卖大批量散装货物并由买房派船装运的情况,享有溢短装决定权的当事人一般为( )。
【单选题】_________ financial asset(s).
E.
Derivatives and U.S. agency bonds are
【多选题】下列核算的一般原则中,属于确认和计量的会计原则有( )
【单选题】The amortised cost of a financial asset is equal to:
A.
The amount at which the asset was originally recognised, plus interest earned to date, less repayments received to date
B.
The fair value of the asset
C.
The amount at which the asset was originally recognised
D.
The amount at which the asset was originally recognised, plus interest earned to date