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开心 发表于 2008-5-17 09:40

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?<br/>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.<br/>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 2008-5-30 15:59

d

adiemus 发表于 2008-6-24 14:11

ding

张俊平 发表于 2008-7-16 10:17

f

sxl10 发表于 2010-4-25 22:45

a

bining6688 发表于 2010-4-26 16:27

qq

Davidhyz 发表于 2010-4-28 22:22

好

passtony 发表于 2010-5-30 11:52

d

tonyyuan 发表于 2010-10-15 09:11

D

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