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开心 发表于 2008-5-15 09:42

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<p>Which of the following statements about provisions, contingencies and events after the balance sheet date is/are<br/>correct?<br/><br/>1&nbsp;&nbsp;&nbsp; A company expecting future operating losses should make provision for those losses as soon as it becomes<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; probable that they will be incurred.<br/>2&nbsp;&nbsp;&nbsp; Details of all adjusting events after the balance sheet date must be disclosed by note in a company’s financial<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; statements.<br/>3&nbsp;&nbsp;&nbsp; Contingent assets must be recognised if it is probable that they will arise.<br/>4&nbsp;&nbsp;&nbsp; Contingent liabilities must be treated as actual liabilities and provided for if it is probable that they will arise.<br/><br/>A&nbsp;&nbsp;&nbsp; 4 only<br/>B&nbsp;&nbsp;&nbsp; 2 and 4 only<br/>C&nbsp;&nbsp;&nbsp; 1 and 2 only<br/>D&nbsp;&nbsp;&nbsp; All four statements are correct</p><p><br/>A</p>

kxm100 发表于 2008-5-15 18:29

C&nbsp;&nbsp;&nbsp; 1 and 2 only

wispydog 发表于 2008-5-30 18:10

a

adiemus 发表于 2008-6-24 13:41

c

cym123584 发表于 2008-6-25 10:44

ccc

2008390 发表于 2008-7-9 16:59

1&amp;2

丁满 发表于 2008-7-10 12:31

C

张俊平 发表于 2008-7-16 10:12

u

tonyyuan 发表于 2010-11-24 08:41

C

xsz926 发表于 2011-2-21 22:28

thx

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