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提问人：网友axintiana
发布时间：2022-01-07
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A contingent asset must not be recognised as an asset in the financial statements.
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更多“A contingent asset must not be recognised as an asset in the financial statements.”相关的问题
第2题
During the year Peterlee Co acquired an iron ore mine at a cost of $6 million. In addition, when all the ore has been extracted (estimated ten years' time) the company will face estimated costs for landscaping the area affected by the mining that have a present value of $2 million.These costs would still have to be incurred even if no further ore was extracted.How should this $2 million future cost be recognised in the financial statements?
A、Provision $2 million and $2 million capitalised as part of cost of mine
B、Provision $2 million and $2 million charged to operating costs
C、Accrual $200,000 per annum for next ten years
D、Should not be recognised as no cost has yet arisen
第3题
remedy对应
A、the condition of having more debts (liabilities) than total assets which might be available to pay them, even if the assets were mortgaged or sold.
B、the joining together of two corporations in which one corporation transfers all of its assets to the other, which continues to exist. In effect one corporation "swallows" the other, but the shareholders of the swallowed company receive shares of the surviving corporation.
C、failure to exercise the care toward others which a reasonable or prudent person would do in the circumstances, or taking action which such a reasonable person would not.
D、the means to achieve justice in any matter in which legal rights are involved.
第4题
A contingent liability:
A、Is always of a specific amount.
B、Is a potential obligation that depends on a future event arising from a past transaction or event.
C、Is an obligation not requiring future payment.
D、Is an obligation arising from the purchase of goods or services on credit.
E、Is an obligation arising from a future event.
第5题
The income statement of a firm shows the value of its assets and liabilities over a specified period of time.
第6题
The opportunity cost of an item is
A、the number of hours needed to earn money to buy the item.
B、what you give up to get that item.
C、usually less than the dollar value of the item.
D、the dollar value of the item.
第7题
Depreciation expense is calculated using estimates of an asset's salvage value and useful life.
第8题
.Which of the following statement is the additional statements required by a corporate entity?
A、A statement of change in equity
B、A statement of cash flows
C、A statement of financial position
D、A statement of profit or loss
第9题
There is an advantage to tax deferred retirement savings plans for those _________ when the money is withdrawn. 提款时对_________纳税的人可以对递延退休储蓄计划征税。
A、who will be in the same tax bracket （谁在同一个税档）
B、both (who will be in a lower tax bracket) and (who will be in the same tax bracket) （（将在较低税率范围内）和（将在相同税率范围内））
C、neither (who will be in a lower tax bracket) nor (who will be in the same tax bracket) （（谁将在较低税率范围内）或（谁将在同一税率范围内））
D、who will be in a lower tax bracket （谁将处于较低的税级）
第10题
Which of the following is not the factor contributing to anxiety of student?
A、A. Worries about the future.
B、B. Heavy financial burden.
C、C. Pressure from family.
D、D. Grave situation of employment.
