Is the reporting of an extraordinary item, net of tax, allowed under U. S. GAAP and International Financial Reporting Standards (IFRS)（） A: Yes, under both. B: Yes, under IFRS, but not under U. S. GAAP. C: Yes, under U. S. GAAP, but not under IFRS.

Theacronym GAAP is most closely connected with:

How many methods of foreign currency translation have been used in recent years? (U.S. GAAP.)

Which of the followings are the differences between management accounting and financial accounting? A: Users B: Time focus C: Subjects D: GAAP

中国大学MOOC: In preparing financial statements, accountants adhere to a uniform set of rules called government approved accounting principles (GAAP)._

世界两大国际金融组织是（） A: 世界银行和IMF B: IMF和WTO C: 世界银行和WTO D: WTO与GAAP

与金融企业股东和债权人等投资者关系最密切的金融企业的市场价值资本是（） A: GAAP B: RAP C: MVC D: MVA

The rules adopted by the accounting profession as guides in preparing financial statements are: A: Comprised of both general and specific principles. B: Known as generally accepted accounting principles. C: Abbreviated as GAAP. D: Intended to make information in financial statements relevant, reliable, and comparable. E: All of these.

下列哪项是JIT的优点（） A: 不需要使用分步法计算约当产量和生产成本 B: 不需要正常成本法计算成本 C: 提升存货周转率 D: 可以使用简单方法，比如GAAP允许的成本倒推

Which of the following statements about inventory accounting is least accurate（） A: If a U. S. firm uses LIFO for tax reporting it must use LIFO for financial reporting. B: During periods of rising prices, FIFO based current ratios will be smaller than LIFO based current ratios. C: U.S. GAAP rules require the use lower of cost or market when reporting inventories.