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开心 发表于 2008-5-26 10:16

每日一练F3 答案回复可见

<br/>Which of the following statements about accounting concepts are correct?<br/><br/>(1)&nbsp;&nbsp; The money measurement concept is that only items capable of being measured in monetary terms can be<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; recognised in financial statements.<br/>(2)&nbsp;&nbsp;&nbsp; The prudence concept means that understating of assets and overstating of liabilities is desirable in preparing<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; financial statements.<br/>(3)&nbsp;&nbsp;&nbsp; The historical cost concept is that assets are initially recognised at their transaction cost.<br/>(4)&nbsp;&nbsp;&nbsp; The substance over form convention is that, whenever legally possible, the economic substance of a transaction<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; should be reflected in financial statements rather than simply its legal form.<br/>A&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1), (2) and (3)<br/>B&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1), (2) and (4)<br/>C&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1), (3) and (4)<br/>D&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (2), (3) and (4)<br/><br/>C

wispydog 发表于 2008-5-27 16:31

b

张俊平 发表于 2008-7-16 12:27

b

pplw1987 发表于 2009-5-6 01:44

1

lovelypig 发表于 2009-5-25 17:48

C

orphen615 发表于 2009-5-26 17:37

c

slqc 发表于 2009-5-30 20:06

b

savio 发表于 2009-10-28 21:02

c】

sxl10 发表于 2010-4-25 21:26

c

luolei2002 发表于 2010-5-14 17:15

c

ydream 发表于 2010-5-21 15:16

D

摩天轮公主 发表于 2010-5-28 21:24

C

tonyyuan 发表于 2010-10-12 08:44

B

丸子MM 发表于 2010-10-14 13:21

C

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