第一章测试1.Which of the following is not a requirement in the financial statements under IAS 1?
A:The accounting periods B:Whether accounts cover a single entity or a group C:Chairman’s commentary on performance D:Name of the entity
答案:C
2.When a company issues shares for more than their nominal amount, the excess is called…
A:Share premium B:Share excess C:Share markup D:Par value
答案:A
3.What is the term used to describe the time between the acquisition of assets for processing and their realization in cash or cash equivalents?
A:Turnaround B:Turnover C:Operating cycle D:Processing cycle
答案:C
4.Under IAS 1, how often should financial statements be prepared?
A:No more than annually B:At least annually C:As often as the company requires D:Monthly
答案:B
5.Which of the following is not a component of a Statement of Financial Position?
A:Cost of goods sold B:Non-current assets C:Inventories D:Retained Earnings
答案:A
6.Which of the following is not a required disclosure under IAS 1?
A:Intangible assets B:Assets held for sale C:Provisions D:Number of employees
答案:D
7.Which sections of an annual report do IFRSs apply to?
A:Entire annual report B:Financial statements C:Auditors report D:Management report
答案:B
8.The statement of cash flows is
A:a legal requirement for all business entities B:an alternative to the income statement account C:an alternative to the balance sheet D:covered in IAS (International Accounting Standard) 7
答案:D
9.The cash flow direct method calculates cash generated from operations from
A:operating profit B:analysis of all receipts and payments relating to operating activities C:changes in working capital D:analysis of the changes in cash and overdraft levels
答案:B
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