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sunlimei 发表于 2008-5-13 09:47

每日一练F3 答案回复可见

<p>A company accountant is considering how to include the following items in the financial statements:</p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1) Cost of restructuring the activities of the enterprise.<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (2) The correction of a fundamental error in the financial statements for the previous period.<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (3) Loss from expropriation of assets by a government.<br/><br/>Which of these items would constitute an extraordinary item according to IAS 8 Net Profit or Loss for the Period,<br/>Fundamental Errors and Changes in Accounting Policies?</p><p>A&nbsp;&nbsp;&nbsp; 1 only<br/>B&nbsp;&nbsp; &nbsp;2 only<br/>C&nbsp;&nbsp;&nbsp; 3 only<br/>D&nbsp;&nbsp; &nbsp;All three items</p><p></p><p>C</p>

wispydog 发表于 2008-6-3 17:13

c

dlzql 发表于 2008-6-13 09:59

c

adiemus 发表于 2008-6-19 17:16

ding

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