【单选题】下列各项中,关于资产负债表 “预收账款”项目填列方法表述正确的是( )。
B.
根据“预收账款”和“应收账款”科目所属明细各科目的期末贷方余额合计数填列
C.
根据“预收账款”和“预付账款”科目所属各明细科目的期末借方余额合计数填列
D.
根据“预收账款”和“应付账款”科目所属各明细科目的期末贷方余额合计数填列
【单选题】对患者的学习动机和学习能力进行了解分析,属于患者教育程序的是
【单选题】Recording an expense when it is paid instead of when incurred is a violation of().
A.
The matching principle
B.
The time period concept
C.
The reliability concept
【单选题】IFRS requires extensive use of fair values when recording the acquisition of a subsidiary. Which of the following comments, regarding the use of fair values on the acquisition of a subsidiary, is corr...
A.
The use of fair value to record a subsidiary’s acquired assets does not comply with the historical cost principle
B.
The use of fair values to record the acquisition of plant always increases consolidated post-acquisition depreciation charges compared to the corresponding charge in the subsidiary’s own financial statements
C.
Cash consideration payable one year after the date of acquisition needs to be discounted to reflect its fair value
D.
Patents must be included as part of goodwill because it is impossible to determine the fair value of an acquired patent, as, by definition, patents are unique
【简答题】Approximately how much time does it take to do the grading and recording altogether in a week?
【单选题】When recording the wind direction in the weather log,you would report the ______.
A.
direction the wind is blowing toward
B.
direction the wind is blowing from
C.
duration of the maximum gust of wind