每天一练F3回复可见答案
<p>Which of the following statements about accounting concepts and conventions are correct?<br/>(1) The money measurement concept requires all assets and liabilities to be accounted for at historical cost.<br/>(2) The substance over form convention means that the economic substance of a transaction should be reflected in<br/>the financial statements, not necessarily its legal form.<br/>(3) The realisation concept means that profits or gains cannot normally be recognised in the income statement until<br/>realised.<br/>(4) The application of the prudence concept means that assets must be understated and liabilities must be overstated<br/>in preparing financial statements.<br/>A 1 and 3<br/>B 2 and 3<br/>C 2 and 4<br/>D 1 and 4.</p><p>B<br/></p>页:
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