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开心 发表于 2008-5-24 10:06

每日一练F3 答案回复可见

<br/>Which of the following statements about company financial statements is/are correct, according to International<br/>accounting standards?<br/><br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) A material profit or loss on the sale of part of the entity must appear in the income statement as an<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; extraordinary item.<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) Dividends paid and proposed should be included in the income statement.<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) The income statement must show separately any material profit or loss from operations discontinuing during<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; the year.<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (4) The statement of changes in equity must not include unrealised gains or losses.<br/><br/>A&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1, 2 and 3<br/>B&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2 and 4<br/>C&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3 only<br/>D&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1 and 4.<br/><br/><br/>C

wispydog 发表于 2008-5-27 17:25

c

tomyb 发表于 2008-12-23 13:44

啊

crazy88826 发表于 2008-12-27 21:30

<p>c</p><p></p>

aina-aini 发表于 2008-12-31 14:08

<p>see see</p>

jiangdada 发表于 2009-1-4 09:06

非常感谢<br/>

小小鱼 发表于 2009-1-5 16:44

<p>see see</p>

yolanacca 发表于 2009-2-28 00:22

很怕概念题

gqsnowy 发表于 2009-2-28 20:02

A

yan329 发表于 2009-3-5 12:28

c

iopqq 发表于 2009-3-13 01:57

a

wangzhidua 发表于 2009-3-16 13:10

kan da

lvance 发表于 2009-3-16 13:21

<p>谢了</p>

wygan1130 发表于 2009-4-21 13:32

a

pplw1987 发表于 2009-5-7 01:37

b

lovelypig 发表于 2009-5-25 17:21

C

slqc 发表于 2009-5-30 20:33

which

Barbara 发表于 2009-7-2 08:21

B

Barbara 发表于 2009-7-2 08:22

B

liweisally 发表于 2009-7-2 14:26

顶

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