Question 2
Which one is not included in the financial statement footnote？
A. changes in accounting estimates.
B. accounting methods used in preparing the financial statement.
C. contingent liabilities can not be, reasonably estimated.
D. debtors which happened before the balance sheet date are collected between the balance sheet date and the issue of statement for that year.
查看答案
Revenue Expenditure is the expenditure ______.
A. relating to the acquisition of fixed assets
B. relating to the issue of bond
C. relating to converting a partnership into a limited company
D. on wages of staff
《建设部关于落实建设工程安全生产监理责任的若干意见》规定,在发现施工现场安全事故隐患后,监理单位应及时下达工程暂停令,施工单位拒不停工整改的,监理单位应当及时向工程所在地主管部门报告,()。
A. 以电话形式报告即可
B. 先以电话形式报告,再及时补充书面报告
C. 以电话形式报告的,应当有通话记录
D. 以电话形式报告的,应当有通话记录,并及时补充书面报告
Provision of Depreciation is the estimated expired cost for the current period.
A. 正确
B. 错误
If a trade debtor of ＄20,000 has been wrongly posted to the credit of the trade creditor,
A. the credit side to be ＄20,000 more than the debit side
B. the debit side to be ＄20,000 more than the credit side
C. the credit side to be ＄40,000 mom than the debit side
D. the debit side to be ＄40,000 more than the credit side
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