举一反三
- 中国大学MOOC: Recognition is the process of including within the financial statements items which meet the definition of an element according to the lASBsConceptual Framework for Financial Reporting.Which of the following items should be recognised as an asset in the statement of financial position of a company?
- A bond is an example of which type of asset? ( ) A: Physical asset B: Real asset C: Financial asset D: Tangible asset E: Equity asset
- Which of the following statements is a description of the accounting concept of materiality? A: Financial statements are prepared assuming the business will continue for the foreseeable future. B: An item that is omitted or incorrect would affect users' decisions based on the financial statements. C: Profits and income are recognised with caution, losses and expenses are recognised as soon as known. D: The business and its owner are separate accounting entities.
- Unearned revenue is reported in the financial statements as: A: A liability on the balance sheet. B: A revenue on the balance sheet. C: An unearned revenue on the income statement. D: An asset on the balance sheet.
- One of the key financial statements prepared in the fifth step of the accounting cycle is A: general journal. B: statement of cash flows. C: asset summary. D: social audit.
内容
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What is the purpose of charging depreciation in accounts? A: To allocate the cost of a non-current asset over the accounting periods expected to benefit from its use B: To ensure that funds are available for the eventual replacement of the asset C: To reduce the cost of the asset in the statement of financial position to its estimated market value D: To account for the 'wearing-out' of the asset over its life
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Which of the following would normally be classified as a non-current asset and which as a current asset?Petty cash A: Non-current asset B: Current asset
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怎么生成静态路由地址() (5分) A: asset() B: asset(‘css/news.css') C: asset(css) D: asset(‘news.css')
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The purchase of office supplies on account will: （ ）. A: Increase an asset and decrease a liability B: Increase one asset and decrease another asset C: Increase an asset and increase a liability D: Decrease an asset and decrease a liability
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Unearned revenue is reported in the financial statements as: A: A revenue on the balance sheet. B: A liability on the balance sheet. C: An unearned revenue on the income statement. D: An asset on the balance sheet. E: An operating activity on the statement of cash flows.