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开心 发表于 2008-5-15 09:38

每日一练F3 答案回复可见

<p>Which, if any, of the following statements about accounting concepts and the characteristics of financial<br/>information are correct?<br/><br/>1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The concept of substance over form means that the legal form of a transaction must be reflected in financial<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;statements, regardless of the economic substance.<br/>2&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;The historical cost concept means that only items capable of being measured in monetary terms can be<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; recognised in financial statements.<br/>3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;It may sometimes be necessary to exclude information that is relevant and reliable from financial statements<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; because it is too difficult for some users to understand.</p><p>A&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1 and 2 only<br/>B&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2 and 3 only<br/>C&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1 and 3 only<br/>D&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; None of these statements is correct</p><p>D</p>

wispydog 发表于 2008-6-3 14:45

d

adiemus 发表于 2008-6-24 11:45

<p>d</p>

张俊平 发表于 2008-7-16 10:57

gf

James312 发表于 2008-10-16 16:16

a

passtony 发表于 2010-5-31 00:58

a

摩天轮公主 发表于 2010-6-4 21:15

D

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