每日一练F3 答案回复可见
<p>Which of the following statements about accounting concepts and policies is/are correct?<br/>(1) The effect of a change to an accounting policy should be disclosed as an extraordinary item if material.<br/>(2) Information in financial statements should be presented so as to be understood by users with a reasonable<br/>knowledge of business and accounting.<br/>(3) Companies should create hidden reserves to strengthen their financial position.<br/>(4) Consistency of treatment of items from one period to the next is essential to enhance comparability between<br/>companies, and must therefore take precedence over other accounting concepts such as prudence.<br/>A 1 and 4<br/>B 2 and 3<br/>C 3 and 4<br/>D 2 only.</p><p> </p><p> </p><p>D</p>页:
[1]