职业道德概念框架是解决职业道德问题的思路和方法,规定职业道德概念框架主要是为了()。
A. 识别对职业道德基本原则的不利影响
B. 评价对职业道德不利影响的严重程度
C. 防止会员认为只要职业道德守则未明确禁止的情形就是允许的
D. 必要时采取防范措施消除不利影响或将其降低至可接受的水平
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【B6】
A. when
B. what
C. how
D. where
【B8】
A. Still
B. Moreover
C. However
D. Whereas
A.His summer job didn't pay well.B.He didn't save much of his salary.C.He spent his sa
A. His summer job didn't pay well.
B. He didn't save much of his salary.
C. He spent his savings on summer housing.
D. If he earned more money, he could save money.
20×8年末一批Z产品账面成本高于可变现净值,但没有计提存货跌价准备,20×9年2月将该批产品以低于账面成本的价格全部对外销售,已确认销售并结转成本。对此,注册会计师应当提请X公司按()调整财务报表。
A. 借:资产减值损失 贷:营业成本
B. 借:未分配利润 贷:营业成本
C. 借:资产减值损失 贷:存货
D. 借:存货 贷:营业成本