题目内容
（请给出正确答案）
A.concurrent control
B.definitional control
C.feedback control
D.projected control
E.feedforward control
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更多“Financial statements are an ex…”相关的问题
A.Financial statements are prepare
B.A post-closing trial balanc
C.An adjusted trial balanc
D.Adjusting entries.
A.Balance Sheet
B.Income Statement
C.Statement of Cash Flow
D.Statement of Retained Earnings
A.As a deduction from retained earnings in the statement of changes in equity
B.As a liability in the statement of financial position
C.As an expense in profit or loss
D.As a loss in 'other comprehensive income
Which of the following elements should be recognised in the financial statements of an entity in the manner described？
A.As a non-current liability: a provision for possible hurricane damage to property for a company located in an area which experiences a high incidence of hurricanes
B.In equity: irredeemable preference shares
C.As a trade receivable: an amount of $10,000 due from a customer which has been sold (factored) to a finance company with no recourse to the seller
D.In revenue: the whole of the proceeds from the sale of an item of manufactured plant which has to be maintained by the seller for three years as part of the sale agreement
Which of the following statements about British newspapers is true？
A.Quality papers are normally broadsheet in format whereas popular papers are largely tabloid.
B.A broadsheet is half size of a tabloid.
C.Britain's "BIg Three" includes The Times, The Guardian and The Independant.
D.The quality newspapers don’t carry financial reports, travel news or book and film reviews.
A.Under an operating lease, the lease treats the entire lease payment as a cash outflow from operations.
B.The lessee’s current ratio is the same whether a lease is treated as an operating or finance lease.
C.At the inception of a direct financing lease, the lessor recognizes gross profit.
Which of the following is NOT a responsibility of the auditor？
A.To provide an opinion on the truth and fairness of the financial statements
B.To conduct an audit in accordance with International Standards on Auditing
C.To express an opinion on the company’s going concern status
A.expense them as incurred.
B.capitalize costs directly related to the development.
C.expense costs until technical feasibility has been established.
The individual statements of financial position at 31 December 20X5 for both companies show the following:
What will be the total inventories figure in the consolidated statement of financial position of Patula Co as at 31 December 20X5？
A.$5,250,000
B.$5,330,000
C.$5,130,000
D.$5,238,000
A.How should this $2 million future cost be recognised in the financial statements().
B.Provision $2 million and $2 million capitalised as part of cost of mine
C.Provision $2 million and $2 million charged to operating costs
D.Accrual $200,000 per annum for next ten years
E.Should not be recognised as no cost has yet arisen
