ACCA论坛 » 【ACCA 答疑解惑】 » 每日一练F3 答案回复可见

sunlimei 发表于 2008-5-13 09:52

每日一练F3 答案回复可见

<p>Which of the following statements about the financial statements of limited liability companies are correct<br/>according to International Accounting Standards?</p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1) In preparing a cash flow statement, either the direct or the indirect method may be used. Both lead to the<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; same figure for net cash from operating activities.<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (2) Loan notes can be classified as current or non-current liabilities.<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (3) Financial statements must disclose a company’s total expense for staff costs and for depreciation, if material.<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (4) A company must disclose by note details of all adjusting events allowed for in the financial statements.</p><p>A&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1, 2 and 3 only<br/>B&nbsp;&nbsp;&nbsp; &nbsp;2 and 4 only<br/>C&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3 and 4 only<br/>D&nbsp;&nbsp;&nbsp; &nbsp;All four items</p><p></p><p>A</p>

wispydog 发表于 2008-6-3 18:05

a

dlzql 发表于 2008-6-11 14:03

a

查看完整版本: 每日一练F3 答案回复可见