【单选题】Recognition is the process of including within the financial statements items which meet the definition of an element according to the lASB'sConceptual Framework for Financial Reporting.Which of the f...
A.
A skilled and efficient workforce which has been very expensive to train. Some of these staff are still in the employment of the company.
B.
A highly lucrative contract signed during the year which is due to commence shortly after the year end.
C.
A government grant relating to the purchase of an item of plant several years ago, which has a remaining life of four years.
D.
A receivable from a customer which has been sold (factored) to a finance company. The finance company has full recourse to the company for any losses.
【单选题】Part II Passages ( 每题2分, 共20分) Direction: In this section, you will hear 3 short passages. At the end of each passage, you will hear some questions. The passage will be read only once. After you hear ...
A.
Ideally, there should be different amounts of each.
B.
The amount of each in the body is not very important.
【单选题】Recognition is the process of including within the financial statements items which meet the definition of an element according to the IASB’s Conceptual Framework for Financial Reporting . Which of th...
A.
A skilled and efficient workforce which has been very expensive to train. Some of these staff are still in the employment of the company
B.
A highly lucrative contract signed during the year which is due to commence shortly after the year end
C.
A government grant relating to the purchase of an item of plant several years ago which has a remaining life of four years
D.
A receivable from a customer which has been sold (factored) to a finance company. The finance company has full recourse to the company for any losses