找答案使用：搜答案网站（https://www.gongxuke.net/）

Whichofthefollowingwouldresultinanincreaseincashflow?

A、Issueofbonusshares

B、epreciationcharge

C、Revaluationofanasset

D、Rightsissue

正确答案：公需科目题库搜索

答案解析：Thisisbecausearightsissueofsharesrequiressharestobepurchasedforconsideration,byshareholders.(Aisnotacashflowasabonusissueistheissueofsharesfornoconsideration.Bisnotacashflowasdepreciationisacharge,onp

WhichofthefollowingstatementsconcerningtheIASB’s“Framework”iscorrect?

A、ItisanInternationalAccountingStandard

B、Itdoesnotdefineelementsoffinancialstatements

C、Itspecifiescriteriaforrecognisingitemsinfinancialstatements

D、Itspecifiesstandardsformeasurementanddisclosureofitemsinfinancialstatements

正确答案：公需科目题库搜索

答案解析：TheFrameworkisnotastandard.Itdoesdefineelementsandspecifiesrecognitioncriteria.

Whichofthefollowingstatementsiscorrect?

A、Materialitydependsonthesizeofanomissionormisstatement

B、Materialitemsmaybeaggregatedwithsimilaritemsinthefinancialstatements

C、Immaterialitemsneednotbepresentedseparately

D、Immaterialitemscanbeaggregatedinthefinancialstatementsbutnotinthenotes

正确答案：公需科目题库搜索

答案解析：Materialitydependsalsoonnature.Materialitemsarepresentedseparately.Immaterialitemsmaybeaggregatedinthenotesalso.

Whichofthefollowingwouldcauseacompany’sprofitfortheyeartoincrease?

A、Issueof100,000ordinarysharesatapremiumof2%

B、RevaluationofafreeholdpropertyfromUSD70,000toUSD100,000

C、isposalofafork-lifttruckwhichoriginallycostUSD15,000andhasacarryingamountofUSD9,250forUSD8,500

D、ReceiptofUSD25fromacustomerpreviouslywrittenoffasirrecoverable

正确答案：公需科目题库搜索

答案解析：Thepremiumontheissueofsharesmustbeputtosharepremiumaccount.Thegainonrevaluationofthepropertymustberecognisedinothercomprehensiveincomeandaccumulatedinarevaluationsurplus(inthestatementofchangesinequit

WhatcomparativeinformationmustbedisclosedinaccordancewithIAS1“PresentationofFinancialStatements”?

A、llnumericalandnarrativeinformationforthepreviousperiod

B、llnumericalinformationonly

C、Previousperiodnarrativewhichisrelevanttothecurrentperiod

D、Previousperiodstatementoffinancialpositionandstatementofcomprehensiveincomeonly

正确答案：公需科目题库搜索

答案解析：PreviousperiodnumericalinformationisnotrequiredifpermittedbyanIFRS(e.g.thereconciliationofnon-currentassetsmovementsisnotrequiredtoberestatedunderIAS16).Financialstatementsforthetwopreviousperiodsisam

Inwhichfinancialstatementswilldividendspaidduringtheyearbepresented?

A、ashflowstatementandstatementofcomprehensiveincome

B、ashflowstatementandstatementofchangesinequity

C、Statementoffinancialpositionandstatementofchangesinequity

D、Statementofcomprehensiveincomeandstatementoffinancialposition

正确答案：公需科目题库搜索

答案解析：Asthedividendispaiditwillbeincludedinthestatementofcashflows.Asanappropriationofprofititisincludedinthestatementofchangesinequity(neverinthestatementofcomprehensiveincome).

Theboardofdirectorsiscollectivelyresponsibleforensuringthat:

A、1and2only

B、1and3only

C、2and3only

D、1,2and3

正确答案：公需科目题库搜索,培训助理weixin【go2learn】

答案解析：Alltheseresponsibilitiesmaybedelegated(withoversightbytheauditcommittee).

Inwhichoneoffollowingcircumstancecan“fairpresentation”inaccordancewithIFRSbepresumed?

A、thefinancialstatementscomplywithIFRS

B、IFRShasbeenappropriatelyappliedwithadditionaldisclosureswherenecessary

C、IFRShasbeenappliedinsofarthatitdoesnotconflictwithlocalGAAP

D、thefinancialstatementsproviderelevant,reliable,comparableandunderstandableinformation

正确答案：公需科目题库搜索,专业课帮手微Xin:[xzs9529]

答案解析：AdditionaldisclosuremustbeprovidedwhencompliancewithaspecificrequirementinIFRSisinsufficientforuserstounderstandtheimpactofaparticulartransactionorevent.

Whichoneofthefollowingstatementsconcerningtherecognitionofaniteminfinancialstatementsiscorrect?

A、nitemmustberecognisedifitmeetsthedefinitionofanelement

B、nitemcanberecognisedevenifcanonlybedepictedinwords

C、isclosureinthenotesmaybeusedasanalternativetorecognition

D、nitemcanonlyberecognisedifitsvaluecanbemeasuredreliably

正确答案：公需科目题库搜索

答案解析：Anitemmustmeettherecognitioncriteria(whichincludereliablemeasurement)aswellasthedefinitionofanelement.Disclosureisneveranalternativetorecognition.

Somequalitiesofusefulinformationinfinancialstatementsare:

A、1,2and3only

B、1,2and4only

C、1,3and4only

D、2,3and4only

正确答案：公需科目题库搜索,小帮手薇-信：go2learn_net

答案解析：Materialityisanaspectofrelevancebasedonthenatureand/ormagnitudeofitemsofinformationinafinancialreport.