【判断题】Supercion funtion,which is one of the basis functions of accounting, runs through the whole process of economic activities.
【判断题】Managerial accounting emphasizes the future and the whole corporation.
【单选题】2019年3月1日,我国科创板主要制度规则正式公布。科创板是专为科技型和创新型中小企业服务的板块,着力支持关键核心技术创新,提高服务实体经济能力。科创板的设立对提高金融服务实体经济能力的传导路径是 1吸引更多的科技创新企业上市 2新技术催生的新业态更快推广 3科技创新企业的盈利能力增强 4资本市场监督和管理更加规范 5市场形成稳定的投资回报机制
【判断题】The whole accounting cycle often lasts at least one month.
【判断题】除另有规定外,凡规定检查溶出度、释放度或分散均匀性的片剂,不再进行崩解时限检查。
【单选题】2019年3月1日,我国科创板主要制度规则正式公布。科创板是专为科技型和创新型中小企业服务的板块,着力支持关键核心技术创新,提高服务实体经济能力。科创板的设立对提高金融服务实体经济能力的传导路径是 1吸引更多的科技创新企业上市2新技术催生的新业态更快推广3科技创新企业的资本实力增强4资本市场监督和管理更加规范5市场形成稳定的投资回报机制
【单选题】Which of the following accounting treatments correctly applies the principle of faithful representation?
A.
Reporting a transaction based on its legal status rather than its economic substance
B.
Excluding a subsidiary from consolidation because its activities are not compatible with those of the rest of the group
C.
Recording the whole of the net proceeds from the issue of a loan note which is potentially convertible to equity shares as debt (liability)
D.
Allocating part of the sales proceeds of a motor vehicle to interest received even though it was sold with 0% (interest free) finance