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开心 发表于 2008-5-15 09:35

每日一练F3 答案回复可见

<p>If a company changes a material accounting policy, which of the following statements are correct?</p><p>1&nbsp;&nbsp; &nbsp;The notes to the financial statements should disclose the reason for the change and its effect.<br/>2&nbsp;&nbsp;&nbsp; The effect of the change should be disclosed in the current year’s income statement as an extraordinary item.<br/>3&nbsp;&nbsp;&nbsp; The opening balance of retained earnings should be adjusted if practicable, as if the change had been in effect<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; for previous periods.<br/>4&nbsp;&nbsp;&nbsp; &nbsp;In the financial statements for the current period, comparative figures for the previous period should be adjusted<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; to reflect the change.</p><p>A&nbsp;&nbsp;&nbsp;&nbsp; 1, 3 and 4<br/>B&nbsp;&nbsp;&nbsp; &nbsp;2, 3 and 4<br/>C&nbsp;&nbsp;&nbsp; &nbsp;1, 2 and 3<br/>D&nbsp;&nbsp;&nbsp; &nbsp;1, 2 and 4</p><p>A</p>

wispydog 发表于 2008-6-3 14:53

d

adiemus 发表于 2008-6-24 11:48

ding

张俊平 发表于 2008-7-16 10:22

sd

passtony 发表于 2010-5-31 03:47

d

tonyyuan 发表于 2010-10-18 09:02

D

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