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提问人:网友shengkaiqq 发布时间:2022-01-07
[主观题]

How is a gain or loss arising on a biological asset recognised in accordance with IAS 41?

A、Included in profit or loss for the year

B、Adjusted in retained earnings

C、Shown under 'other comprehensive income

D、Deferred and recognised over the life of the biological asset

简答题官方参考答案 (由简答题聘请的专业题库老师提供的解答)
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更多“How is a gain or loss arising on a biological asset recognised in accordance with IAS 41?”相关的问题
第1题
【单选题】The Tujia ethnic minority is the 6th largest ethnic minority in China, mainly resides in the border areas in the _________ China.

A、northwest

B、northeast

C、southwest

D、southeast

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第2题
Now researchers are beginning to understand why ________ weight loss is so hard. They believe it has to do with damage to the part of the brain that’s involved in weight control.
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第3题
根据下面材料,回答题。

How to Lose Weight Properly

Researchers stress that we need diet and exercise to drop pounds. "The most ____51____ way to lose weight is with a combination," says Rena Wing, head of the National Weight Control Center.

____52____ experts also admit that many ____53____ losers find it helps to ____54____ on one or the other. "A lot of people feel helpless at the thought of ____55____ everything--diet, lifestyle," says Bess Marcus,professor of human behavior. at Brown University Medical School. "So ask yourself, &39; ____56____ do I want to start? What am I willing to focus on?&39;"

The ____57____ depends on everything from what you hope to ____58____ to how our life is ____59 .____

If you are in a big hurry to drop pounds ____60____, dieting is the way to go. Decades of ____61____ have shown it&39;s the surest and quickest method. If you are more ____62____ with how you look than with numbers on the scale, though, ____63____ may be the way go to. By increasing physical activity, you&39;ll ____64____ fat and build muscle tissue.____65____ often end up losing both fat and muscle tissue.

Your best approach is one that suits your lifestyle. If you&39;ve tried and fail at one approach, consider the other. "A lot of people have so disappointed that they begin to think they&39;ll never be able to lose weight," says Marcus. "That&39;s when it&39;s time to try something new. Even a small step forward can help people regain confidence and convince themselves they can make even bigger changes."

>

__________ 查看材料

A.active

B.effective

C.comprehensive

D.productive

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第4题
Caminas Co has the following products in inventory at the year end. Product Quantity Cost Selling price Selling cost A 1,000 $40 $55 $8 B 2,500 $15 $25 $4 C 800 $23 $27 $5 At what amount should total inventory be stated in the statement of financial position?

A、$95,900

B、$103,100

C、$95,100

D、$105,100

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第5题
In which of the following situations is the net realisable value of an item of inventory likely to be lower than cost?

A、The production cost of the item has been falling.

B、The selling price of the item has been rising.

C、The item is becoming obsolete.

D、Demand for the item is increasing.

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第6题

Which of the following statements about IAS 2 Inventories are correct? 1 Production overheads should be included in cost on the basis of a company's actual level of activity in the period. 2 In arriving at the net realisable value of inventories, settlement discounts must be deducted from the expected selling price. 3 In arriving at the cost of inventories, FIFO, LIFO and weighted average cost formulas are acceptable. 4 It is permitted to value finished goods inventories at materials plus labour cost only, without adding production overheads.

A、1 only

B、1 and 2

C、3 and 4

D、None of them

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