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Faithful representation is a fundamental characteristic of useful information within the I

ASB’s Conceptual framework for financial reporting.

Which of the following accounting treatments correctly applies the principle of faithful representation?

A.Reporting a transaction based on its legal status rather than its economic substance

B.Excluding a subsidiary from consolidation because its activities are not compatible with those of the rest of the group

C.Recording the whole of the net proceeds from the issue of a loan note which is potentially convertible to equity shares as debt (liability)

D.Allocating part of the sales proceeds of a motor vehicle to interest received even though it was sold with 0% (interest free) finance

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更多“Faithful representation is a f…”相关的问题
第1题
Music is a faithful friend of ours, attimes of happiness, sadness, loneliness, and many other emotions that we experience in life;it will cheer us up or () us wherever we are.()。

A.comfort

B.enrich

C.enjoy

D.interest

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第2题
The crises Facebook is facing_____A.have been disclosed in the IPO prospectusB.ar

The crises Facebook is facing_____

A.have been disclosed in the IPO prospectus

B.are the universal risks Wall Street confronts

C.disappoint its faithful users

D.have existed for a long time

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第3题
The close relationship between poetry and music scarcely needs to be argued. Both are aura
l modes which employ rhythm, rime, and pitch as major devices; to these the one adds linguistic meaning, connotation, and various traditional figures, and the other can add, at least in theory, all of these plus harmony, counterpoint, and orchestration techniques. In English the two are closely bound historically. Anglo-Saxon heroic poetry seems certainly to have been read or chanted to a harpists accompaniment; the verb used in Beowulf for such a performance, the Finn episode, is singan, to sing, and the noun gyd, song. A major source of the lyric tradition in English poetry is the songs of the troubadours. The distance between the gyd in Beowulf and the songs of Leonard Cohen or Bob Dylan may seem great, but is one of time rather than aesthetics. The lyric poem as a literary work and the lyrics of a popular song are both still essentially the same thing: poetry. Whether the title of the work be "Gerontion", or "Hound Dog", our criteria for evaluating the work must remain the same. The most important prerequisite for both a significant poem and significant lyrics in a popular song is that the writer be faithful to his own personal vision or to the vision of the poem he is writing. Skill and craft for writing poetry are indeed necessary because these are the only means by which a poet can preserve the integrity of this vision in the poem. A poet must not, either because of lack of skill or because of worship of popularity, wealth, or critical acclaim, go outside of his own or his own poems vision—on pain of writing only the derivative or the trivial. Historically, the writers and singers of the lyrics of popular songs have seemed often to be incapable of personal vision, and to have confused both originality and morality with a servile compliance to popular taste.

According to the writer, the relationship between poetry and music______.

A.is a debatable topic

B.can be made but in a limited way

C.is indisputable if you analyse history

D.needs to be acknowledged more by poets

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第4题
Brownie and Spotty were neighbor dogs who met every day to play together. Like pairs o

f dogs you (1) find in most any neighborhood, these two loved each other and played (2) so often that they had worn a path through the grass of the field between their own houses.

One evening, Brownie’s family (3) that Brownie hadn’t returned home. They went looking for him with no (4).Brownie didn’t appear the next day, and, despite their (5) to find him, by the next week he was still missing.

Curiously, Spotty (6) at Brownie’s house alone, barking. Busy with their own lives, they just ignored(不理睬)the (7) little neighbor dog.

Finally, one morning Spotty (8) to take “no” for an answer. Spotty followed Ted about, barking strongly, then running towards a nearby wood, as if to say “ (9) me! It’s urgent!”

Finally, Ted followed the anxious Spotty. The little dog led the man to a (10) spot a half mile from the house. There Ted found his beloved Brownie (11), one of his hind legs stuck in a steel leg hold trap. Horrified, Ted now wished he’d taken Spotty’s earlier requirement (12).Then Ted noticed something quite remarkable.

Spotty had done more than simply (13) Brownie’s human owner to his trapped friend. In a circle around the (14) dog. Ted found some dog food---which was later (15) as the remains of every meal Spotty had been fed that (16) !

Spotty had been visiting Brownie (17), in a single-minded quest to keep his friend alive by offering his own comfort. Spotty had obviously stayed with Brownie to protect him from being hurt, snuggling(依偎) with him at night to keep him (18) and touching him gently with its nose to keep his spirits up.

Brownie’s leg was treated by a veterinarian and he re-covered. For many years afterward, the two (19) watched the faithful friends frolicking(嬉戏) (20) chasing each other down that well-worn path between their houses.

(1)A)must B)should C)can D)need

(2)A)together B)wildly C)separately D)happily

(3)A)watched B)heard C)feared D)noticed

(4)A)hope B)success C)failure D)information

(5)A)wishes B)demands C)efforts D)worries

(6)A)showed up B)showed off C)turned out D)turned off

(7)A)nervous B)eager C)angry D)clever

(8)A)decided B)refused C)wanted D)pretended

(9)A)Love B)Hit C)Forgive D)Follow

(10)A)beautiful B)distant C)wild D)clean

(11)A)alive B)dead C)brave D)sleepy

(12)A)immediately B)seriously C)directly D)honestly

(13)A)asked B)ordered C)informed D)led

(14)A)injured B)defeated C)fightened D)worried

(15)A)regarded B)determined C)recognized D)showed

(16)A)month B)day C)evening D)week

(17)A)particularly B)regularly C)usually D)especially

(18)A)fearless B)well C)warm D)hopeful

(19)A)families B)parents C)neighbours D)friends

(20)A)but B)or C)so D)and

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