题目内容
（请给出正确答案）
A.Balance Sheet
B.Income Statement
C.Statement of Cash Flow
D.Statement of Retained Earnings
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更多“Which of the following financi…”相关的问题
A．Shareholders
B．Lenders
C．Employees
D．Suppliers
A、Financial statements are mainly for external users, and management reports are primarily for internal users
B、Financial statements are normally produced annually, and management reports are normally produced monthly
C、Financial statements are more accurate than management report
D、Financial statements are required by law and management reports are not
A．Relevance
B．Accruals
C．Comparability
D．Completeness
Which of the following statements will the author support？
A．Everybody can get rich with some financial assets.
B．The credit risk for treasury bonds is extremely high.
C．Ifs no use trying to know the 'advantages of stocks, bonds and cash.
D．Everybody should realize the importance of distribution of their financial assets.
A、Going concern
B、Faithful representation
C、Accruals
D、Relevance
12 Which of the following statements are correct？
(1) Contingent assets are included as assets in financial statements if it is probable that they will arise.
(2) Contingent liabilities must be provided for in financial statements if it is probable that they will arise.
(3) Details of all adjusting events after the balance sheet date must be given in notes to the financial statements.
(4) Material non-adjusting events are disclosed by note in the financial statements.
A 1 and 2
B 2 and 4
C 3 and 4
D 1 and 3
Consolidated financial statements are presented on the basis that the companies within the group are treated as if they are a single economic entity. Which TWO of the following are requirements of preparing consolidated financial statements？ (1)All subsidiaries must adopt the accounting policies of the parent in their individual financial statements (2)Subsidiaries with activities which are substantially different to the activities of other members of the group should not be consolidated (3)All entity financial statements within a group should normally be prepared to the same accounting year end prior to consolidation (4)Unrealised profits within the group must be eliminated from the consolidated financial statements
A、(3) and (4)
B、(1) and (2)
C、(2) and (4)
D、(1) and (3)
A．A.1 only
B．B.2and3
C．C.2and4
D．D.3 and 4
According to the passage, which of the following statements is NOT true？
A．No other event than "Big Bang 1998" has been welcomed in modem Japan's recent history.
B．Big Bang, which is to be competed by 2001, is a whole scale financial system reform.
C．According to Koll, Japan's financial system reform. is a transition towards the current financial system in the U. S..
D．According to Koll, Big Bang 2001 will bring a bright future to Japan.
Which of the following statements is NOT true according to the passage？
A．Fastow had managed to make a big sum of money by using partnerships.
B．Causey and Fastow were charged with financial crimes at the same time.
C．Both had managed to use partnerships to hide Enron' s financial losses.
D．Causey refused to admit guilt because he believed he had done nothing wrong.
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