Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal use?
A. The substance over form concept
B. The accruals concept
C. The going concern concep
D. The business entity concept
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如果一个个体在人际关系中具有很强的控制性、支配性,不能接受独处,他的依恋类型可能是()。
A.焦虑型依恋
B.安全型依恋
C.矛盾型依恋
D.回避型依恋
Sales revenue should be recognised when goods and services have been suppliedcosts are Incurred when goods and services have been received. Which accounting concept governs the above?
A. The substance over form concept
B. The materiality concept
C. The accruals concept
D. The duality concep
According to the IASB’ s Conceptual Framework for Financial Reporting, Which TWO of the following are part of faithful representation? (1 )it is neutra ;(2) It is relevant;( 3) It is presented fairly;(4) It is free from material error
A. 1 and 2
B. 2 and 3
C. 1 and 4 D3 and 4
Which one of the following is not a qualitative characteristic of financial information according to the Conceptual Framework for Financial Reporting?
A. Faithful representation
B. Relevance
C. Timeliness
D. Accruals