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提问人：网友hxlgis 发布时间：2022-01-07

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Which of the following statements about the financ...

Which of the following statements about the financial statements of limited liability companies are correct according to International Financial Reporting Standards？ 1 In preparing a statement of cash flows, either the direct or the indirect method may be used. Both lead to the same figure for net cash from operating activities. 2 Loan notes can be classified as current or non-current liabilities. 3 Financial statements must disclose a company's total expense for depreciation, if material. 4 A company must disclose by note details of all adjusting events allowed for in the financial statements.

A、1, 2 and 3 only

B、2 and 4 only

C、3 and 4 only

D、All four items

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更多“Which of the following statements about the financ...”相关的问题

第1题

Which of the following statements about the setting of the story are TRUE?

A．Every piece of writing must happen somewhere in time and spac

E．

B．Every piece of writing has a location and moment in tim

E．

C．Setting is a crucially important element in fiction because it creates atmosphere,context, and circumstanc

E．

D．The setting is where we see the characters’ emotions reflecteD．

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第2题

Which of the following statements about The Scarlet Letter is NOT true?

A、It explores man’s never-ending search for the satisfaction of materialistic desires.

B、It relates the conflicts between the society and the individual.

C、It is about the effect of sin on the people involved and the society as a whole.

D、It presents a psychological analysis of the inward tensions of the characters.

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第3题

Which of the following statementsaboutthe Sino-foreign joint ventures is right? A、 The organizational form of a Sino-foreign joint venture is an unlimited liability company. B、 The establishment of foreign joint ventures follows the doctrine of guidelines. C、 The Company Law does not apply to joint ventures. D、 The Chinese shareholder of a Sino-foreign joint ventureshall not be a natural person.

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第4题

The second paragraph is developed mainly _________.

A.by example

B.by process

C.by comparison

D.by contrast

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第5题

According to the illustrative financial structure in IAS 1 Presentation of financial statements, where should dividends paid during the year should be disclosed?

A、Statement of profit or loss and other comprehensive income

B、Statement of changes in equity

C、Statement of financial position

D、None of these

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第6题

The draft financial statements of a limited liability company are under consideration. The accounting treatment of the following material events after the reporting period needs to be determined. 1 The bankruptcy of a major customer, with a substantial debt outstanding at the end of the reporting period 2 A fire destroying some of the company's inventory (the company's going concern status is not affected) 3 An issue of shares to finance expansion 4 Sale for less than cost of some inventory held at the end of the reporting period According to IAS 10 Events after the reporting period, which of the above events require an adjustment to the figures in the draft financial statements?

A、1 and 4 only

B、1, 2 and 3 only

C、2 and 3 only

D、2 and 4 only

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第7题

Which of the following is the correct definition of an adjusting event after the reporting period?

A、An event that occurs between the reporting date and the date on which the financial statements are authorised for issue that provides further evidence of conditions that existed at the reporting date

B、An event that occurs between the reporting date and the date on which the financial statements are authorised for issue that provides evidence of conditions that arose subsequent to the reporting date

C、An event that occurs after the date the financial statements are authorised for issue that provides further evidence of conditions that existed at the reporting date

D、An event that occurs after the date the financial statements are authorised for issue that provides evidence of conditions that arose subsequent to the reporting date

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第8题

Which of the following material events after the reporting period and before the financial statements are approved by the directors should be adjusted for in those financial statements? 1 A valuation of property providing evidence of impairment in value at the reporting period 2 Sale of inventory held at the end of the reporting period for less than cost 3 Discovery of fraud or error affecting the financial statements 4 The insolvency of a customer with a debt owing at the end of the reporting period which is still outstanding

A、All of them

B、1, 2 and 4 only

C、3 and 4 only

D、1, 2 and 3 only

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第9题

In finalising the financial statements of a company for the year ended 30 June 20X4, which of the following material matters should be adjusted for? 1 A customer who owed $180,000 at the end of the reporting period went bankrupt in July 20X4. 2 The sale in August 20X4 for $400,000 of some inventory items valued in the statement of financial position at $500,000. 3 A factory with a value of $3,000,000 was seriously damaged by a fire in July 20X4. The factory was back in production by August 20X4 but its value was reduced to $2,000,000. 4 The company issued 1,000,000 ordinary shares in August 20X4.

A、All four items

B、1 and 2 only

C、1 and 4 only

D、2 and 3 only

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第10题

Part of the process of preparing a company's statement of cash flows is the calculation of cash inflow from operating activities. Which of the following statements about that calculation (using the indirect method) are correct? 1 Loss on sale of operating non-current assets should be deducted from net profit before taxation. 2 Increase in inventory should be deducted from operating profits. 3 Increase in payables should be added to operating profits. 4 Depreciation charges should be added to net profit before taxation.

A、1, 2 and 3

B、1, 2 and 4

C、1, 3 and 4

D、2, 3 and 4

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