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<p>Which of the following statements about accounting concepts are correct?<br/>(1) The money measurement concept is that only items capable of being measured in monetary terms can be<br/>recognised in financial statements.<br/>(2) The prudence concept means that understating of assets and overstating of liabilities is desirable in preparing<br/>financial statements.<br/>(3) The historical cost concept is that assets are initially recognised at their transaction cost.<br/>(4) The substance over form convention is that, whenever legally possible, the economic substance of a transaction<br/>should be reflected in financial statements rather than simply its legal form.<br/>A (1), (2) and (3)<br/>B (1), (2) and (4)<br/>C (1), (3) and (4)<br/>D (2), (3) and (4)</p><p> </p><p>C</p> z hh hh kankan <p>C?</p> C <p>c</p>页:
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