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【单选题】
英国学者米尔恩1935年提出( )的概念。
A.
土壤复域
B.
土壤地形
C.
D.
土被
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参考答案:
举一反三
【单选题】Generally, IFRS consolidated statements are ( ) for non-listed companies in EU countries.
A.
required
B.
allowed
C.
prohibited
D.
permitted
【多选题】IFRS financial statements consist of consolidated statement of financial position and ( ).
A.
Statement of comprehensive income
B.
Cash flow statement
C.
A statement of changes in equity
D.
Explanatory notes
【单选题】甲企业2018年发生了借款手续费10万元,发行公司债券佣金6万元,发行公司债券产生债券溢价50万元,发行公司股票佣金80万元,借款利息200万元。则借款费用为( )万元。
A.
216
B.
256
C.
346
D.
336
【单选题】甲企业2016年发生了借款手续费10万元,发行公司债券佣金6万元,发行公司债券产生债券溢价50万元(当年未摊销)。发行公司股票佣金80万元,借款利息200万元。则甲企业2016年借款费用为( )万元。
A.
216
B.
256
C.
346
D.
336
【单选题】甲企业2008年发生了借款手续费10万元,发行公司债券佣金6万元,发行公司股票佣金80万元,借款利息200万元。则借款费用为()万元。
A.
216
B.
256
C.
346
D.
336
【判断题】Listed Chinese companies follow IFRS in their consolidated financial statements and non-listed companies also have this option in China.
A.
正确
B.
错误
【单选题】IFRS 10 Consolidated Financial Statements provides a definition of control and identifies three separate elements of control. Which of the following is NOT one of these elements of control?
A.
The power to participate in the financial and operating policies of the investee
B.
The ability to use its power over the investee to affect the amount of the investor's returns
C.
Power over the investee
D.
Exposure to, or rights to, variable returns from its involvement with the investee
【单选题】IFRS 10 Consolidated Financial Statements provides a definition of control and identifies three separate elements of control. Which of the following is NOT one of these elements of control?
A.
Power over the investee
B.
The power to participate in the financial and operating policies of the investee
C.
Exposure to, or rights to, variable returns from its involvement with the investee
D.
The ability to use its power over the investee to affect the amount of the investor's returns
【单选题】Which organisation issues IFRS ?
A.
The IFRS Advisory Committee
B.
IFRS Foundation
C.
The International Accounting Standards Board
D.
IFRS Interpretations Committee
【单选题】在西餐服务准备冰桶工作中,放入冰桶中水的量应为( ).
A.
1/5 桶
B.
1/4 桶
C.
1/3 桶
D.
1/2 桶
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