【判断题】Under no circumstances should we departure from IFRS.
【单选题】关于财务共享服务以下说法正确的是( )
A.
是从传统的会计系统中分离出来,与财务会计并列,着重为企业进行最优决策,改善经营管理,提高经济效益服务的
B.
是以降低资金成本、提高资金使用效益为目的的资金管理机构
C.
是指大型企业的总部或者管理高层,为了实现集团的战略目标,在集团发展壮大过程中,通过对下属企业或部门采用层级的管理控制、资源的协调分配、经营风险控制等策略和方式,使得集团组织架构和业务流程的达到最佳运作效率的管理体系
D.
是指通过将企业分散在各个区域运营单元中易于标准化和规范化的财务业务进行流程再造与标准化,并由统一设置的财务共享服务中心集中进行处理
【多选题】Which of the following conditions give rise to derecognition of a part of an asset under IFRS 9?
A.
The part considered for derecognition comprises only a fully proportionate share of specifically identified cash flows from a financial asset (or a group of similar financial assets)
B.
The part considered for derecognition comprises only specifically identified cash flows from a financial asset
C.
C.The part considered for derecognition comprises only a fully proportionate share of the cash flows from a financial asset (or a group of similar financial assets)
【简答题】若数据部分是 7D 5E FE 27 7D 5D 7D 5D 65 7D 5E, 问真正的数据是什么?
【单选题】Under IFRS, where a right to return exists,
A.
sales returns and allowances are recognized as contra accounts to Revenues and Accounts Receivable.
B.
a refund liability is recognized.
C.
this right is disclosed in the financial statements; no accrual necessary.
D.
this right does not need to be disclosed or accrued anywhere.
【简答题】The publication of IFRS 9, Financial Instruments, represents the completion of the first stage of a three-part project to replace IAS 39 Financial Instruments: Recognition and Measurement with a new s...