【简答题】读“我国四大地理区域图”,完成下列要求 (1)图中①部分是我国的______(区域),年降水量多在______毫米以下. (2)图中②部分是我国的______(区域),主要的地形区为______,其中我国海拔最高的盆地是______.其中农业生产活动以______为主,草场类型以______为主. (3)图中③部分是我国的______(区域),地形以______为主.本区是我国最大的______产...
【单选题】Comparability is identified as an enhancing qualitative characteristic in the IASB’s Conceptual framework for financial reporting . Which of the following does NOT improve comparability?
A.
Restating the financial statements of previous years when there has been a change of accounting policy
B.
Prohibiting changes of accounting policy unless required by an IFRS or to give more relevant and reliable information
C.
Disclosing discontinued operations in financial statements
D.
Applying an entity’s current accounting policy to a transaction which an entity has not engaged in before
【简答题】阅读下列图文材料回答有关问题。 材料1:中国三大粮食作物种植面积变化图 材料2:东北地区是我国重要的粮食生产和外销基地,图为东北地区农业分布示意图。 材料3:中国最大绿豆产区吉林正在被玉米占领,中国大豆之乡黑龙江也在上演“豆退苞进”,大豆种植面积从2009年的7200万亩减少到今年的3500万亩,而玉米则从2007年的5800万亩,扩至今年的 9800多万亩。玉米在中国的崛起,是工业化和城市化进程...
【单选题】In accordance with the Conceptual Framework, which of the following is/are true in relation to the enhancing qualitative characteristic of comparability? Permitting alternative accounting treatments f...
【判断题】Comparability & relavance are the fundamental qualitative features.
【判断题】市场上常见的蓝宝石托帕石多数是产于巴西的天然蓝色托帕石