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【单选题】
下列有关存货监盘的说法中,正确的是( )
A.
注册会计师主要采用观察程序实施存货监盘
B.
注册会计师在存货监盘前需要编制存货监盘计划
C.
注册会计师存货监盘必须采用突击式盘点
D.
注册会计师实施存货监盘通常可以确定存货的所有权
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参考答案:
举一反三
【单选题】无股前淋巴结的动物是
A.
B.
C.
D.
E.
【判断题】Supercion funtion,which is one of the basis functions of accounting, runs through the whole process of economic activities.
A.
正确
B.
错误
【单选题】无股前淋巴结的动物是
A.
B.
C.
D.
E.
【判断题】Managerial accounting emphasizes the future and the whole corporation.
A.
正确
B.
错误
【单选题】无股前淋巴结的动物是 (2019真题下4)
A.
B.
C.
D.
E.
【判断题】The whole accounting cycle often lasts at least one month.
A.
正确
B.
错误
【判断题】A demultiplexer has multiple inputs and a single output.
A.
正确
B.
错误
【单选题】英国强迫清政府割让香港的条约是
A.
南京条约
B.
马关条约
C.
辛丑条约
D.
黄埔条约
【单选题】Which of the following statement(s) apply when consolidating statements of financial position a) All inter-company balances should be cancelled b) The group share of the whole of subsidiary’s profit i...
A.
a & c
B.
a & b
C.
b & c
D.
a & d
【单选题】Which of the following accounting treatments correctly applies the principle of faithful representation?
A.
Reporting a transaction based on its legal status rather than its economic substance
B.
Excluding a subsidiary from consolidation because its activities are not compatible with those of the rest of the group
C.
Recording the whole of the net proceeds from the issue of a loan note which is potentially convertible to equity shares as debt (liability)
D.
Allocating part of the sales proceeds of a motor vehicle to interest received even though it was sold with 0% (interest free) finance
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