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【单选题】
年齢的にはまだ未成年である( )、彼のやったことはあまりにもひどすぎる。A.
にすれば
B.
にされて
C.
にして
D.
にせよ
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举一反三
【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
【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
【简答题】无线传感器网络不同于传统的数据网络,对于无线传感器网络的设计与实现提出了新的要求,主要体现在以下几个方面: 、 、 、 、
【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.
【简答题】传感器网络实现了数据的(__)、(__)、(__)三种功能
【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.
【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
【简答题】传感器网络实现了数据的( )、( )和( )三种功能。
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