题目内容

Listed below are some comments on accounting concepts.（1）In achieving a balance between concepts, the most important consideration is satisfying as far as possible the economic decision-making needs of users.（2）Materiality means that only items having a physical existence may be recognised as assets.（3）The substance over form convention means that the legal form of a transaction must always be shown in financial statements. even if this differs from the commercial effect.Which, if any, of these comments is correct, according to the IASBS Conceptual Framework for Financial Reporting?

A. 1 only
B. 2 only
C. 3 only
D. None of them

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5.Which, if any, of the following statements about accounting concepts and the characteristics of financial information are correct?（1）The concept of substance over form means that the legal form of a transaction must be reflected in financial statements, regardless of the economic substance（2）Information is not material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.（3）It may sometimes be necessary to exclude information that is relevant and reliable from financial statements because it is too difficult for some users to understand.

A. 1 and 2 only
B. 2 and 3 only
C. 1 and 3 only
D. None of these statements are correct

下列对秦观《踏莎行》中,“郴江”和“郴山”的解读,错误的是()。

A. 二者皆有写实的成分,都是对周围景致的描写
B. 二者又不仅仅是一种物象,也是一种情感符号
C. 都表达了作者对郴州的恋恋不舍之情

印度著名的民族诗人，英文诗人是奈都夫人。（）

A. 对
B. 错

文尼自传书是古埃及( )上的碑铭,该文以第一人称的方式记载了国王身边的高官的职业生涯。

A.宫廷
B.神庙
C.墓室
D.金字塔