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提问人：网友yorksun0326 发布时间：2022-01-06

[主观题]

Which GAAP guidance says that all expenses incurred while earning revenue should be report

ed in the same period that the income is reported？______.

A．The cost principle

B．The timing concept

C．The earnings rule

D．The matching principle

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更多“Which GAAP guidance says that all expenses incurred while earning revenue should be report”相关的问题

第1题

Which of the following constitute the GAAP？

A、the accounting assumption

B、the accounting principles

C、the accounting constraints

D、the accounting laws

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第2题

Auditors are periodically punished for holding an investment in a client. This violates which ethical rule？

A、Integrity

B、Independence

C、Non compliance with GAAP

D、Confidentiality

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第3题

Which of the following events will most likelyresult in a decrease in a valuation allo

wance for a deferred tax asset under U.S. GAAP (generally accepted accounting principles)？ A(n):

A. reduction in tax rates.

B. decrease in interest rates.

C. increase in the carry forward periods available under the tax law.

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第4题

Which one of the following bodies Is responsible for reviewing new financial reporting issues and issuing guidance on the application of International Financial Reporting Standards？

A.InternationalAccountingStandardsBoard

B.IFRSFoundation

C.IFRSInterpretationsCommittee

D.IFRSAdvisoryCouncil

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第5题

In which case the adjective before the noun is redundant？

A、a great tragedy

B、mutual cooperation

C、a friendly relative

D、timely guidance

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第6题

Which is NOT mentioned in the article about the applications of Artificial intelligence in online retail？

A、Providing payment services

B、Offering seeking guidance

C、Resolving doubts

D、Providing buying advices

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第7题

In most countries, what is the usual purpose of codes of practice on corporate governance？

A、To establish legally binding requirements to which all companies must adhere

B、To set down detailed rules to regulate the ways in which companies must operate

C、To provide guidance on the standards of the best practice that companies should adopt

D、To provide a comprehensive framework for management and administration

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第8题

Assume U.S. GAAP （generally accepted accounting principles) applies unless otherwise

Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted.

A company has equipment with an original cost of $850,000, accumulated amortization of $300,000 and 5 years of estimated remaining useful life. Due to a change in market conditions the company now estimates that the equipment will only generate cash flows of $80,000 per year over its remaining useful life. The company’s incremental borrowing rate is 8 percent. Which of the following statements concerning impairment and future return on assets (ROA) is most accurate？ The asset is:

A. impaired and future ROA increases.

B. impaired and future ROA decreases.

C. not impaired and future ROA increases.

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第9题

Questions 32 to 35 are based on the passage you have just heard.A.Explaining the campus ar

Questions 32 to 35 are based on the passage you have just heard.

A.Explaining the campus architecture to visitors.

B.Providing guidance for new campus employees.

C.Familiarizing new students with the campus.

D.Advising students which classes to take.

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