首页
外语
计算机
考研
公务员
职业资格
财经
工程
司法
医学
专升本
自考
实用职业技能
登录
外语
Which of the following statements is not consistent with generally accepted accounting principles relating to asset valuation?__
Which of the following statements is not consistent with generally accepted accounting principles relating to asset valuation?__
admin
2011-01-24
104
问题
Which of the following statements is not consistent with generally accepted accounting principles relating to asset valuation?______.
选项
A、Assets are originally recorded in accounting records at their cost to the business entity.
B、Subtracting total liabilities from total assets indicates what the owner’s equity in the business is worth under current market conditions.
C、Accountants assume that assets such as office supplies, land and buildings will be used in business operations rather than sold at current market prices.
D、Accountants prefer to base the valuation of assets upon objective, verifiable evidence rather than upon appraisals or personal opinion.
答案
B
解析
答案为B项。选项A叙述的是历史成本原则(historical cost),即企业的各项资产、负债、所有者权益等项目的计量,应当基于交易或事项的实际交易价格或成本。选项C叙述的是持续经营假设,即假设在可以预见的将来,企业将会按当前的规模和状态继续经营下去,不会停业,也不会大规模削减业务。因此,企业的办公设备、厂房场地主要用于企业经营过程,通常不会以市场价出售。选项D指的是客观性原则,即会计核算应当客观地反映企业的财务状况、经营成果和现金流量,保证信息的真实性。根据历史成本原则,企业所有者权益应按股东出资时的价格而非当前的市场价格计量。本题中A项、C项、D项的意思均正确,只有B项是错误的,故选B项。
转载请注明原文地址:https://kaotiyun.com/show/DgYd777K
本试题收录于:
FECT综合(现代金融业务)题库金融英语(FECT)分类
0
FECT综合(现代金融业务)
金融英语(FECT)
相关试题推荐
Mr.Blackwasyoungandable.Thebosslikedhim.LastmonthhewassenttoChinaonbusiness.BeforehewentbackfromChina,h
OldMr.GreenhaslivedinsouthernIowaforaverylongtime.Hehasworkedonthelandallhislifeandheseesnoreasontos
Mr.andMrs.RajahHassimweregoingtoeatout.Mr.Hassimtelephonedinthemorningandreserved(预定)atableinSpringRestau
Mr.andMrs.RajahHassimweregoingtoeatout.Mr.Hassimtelephonedinthemorningandreserved(预定)atableinSpringRestau
AmanufacturerhasthefollowingfigurefortheproductAOriginalDataIncreaseVariableCostto$15Unitselling3030Unitva
Amanufacturerhasfilefollowingfigurefortheproducts:ProductAProductBProductCProductDUnitcontribution$70$40$20
A&DLtd.providesyouwiththefollowinginformationforthetwoyearsended31Decemberyears2002and2003.BalanceSheeten
Correspondentbankingfacesaproblemofdefinition.Fiveyearsagothebusinesswaspreoccupiedwithelectronicfundstransfer.
Theinternationalpaymentssystemofthebuyer’scountryisnotbeinghamperedbyexchangecontrols.Thewordhampermeans_____
Investmentinstitutions【26】thethirdmajorcategoryinourfinancialsystem.Theseinstitutionscombinetherelativelysmallamo
随机试题
保留了大量汉乐府民歌的《乐府诗集》编成于()
引起代谢性碱中毒的最常见外科疾病是
(2008年)运算放大器应用电路如图8—70所示,在运算放大器线性工作区,输出电压与输入电压之间的运算关系是()。
编制(),由国务院发展改革部门会同有关省(自治区、直辖市)人民政府提出立项申请,经规划咨询委员会组织论证后,报请国务院批准。
作为保险要素之一的可保风险是()。
劳动合同变更,可以采用口头形式。()
春秋战国后,各朝代为了防御北方游猎民族的入侵都在修筑长城,秦始皇的“万里长城”是()。
(2014·内蒙古)关键期指的是人的某种行为和技能、知识掌握在某个时期发展最快、最容易接受的年龄阶段。()
现代设计的发源地是()。
求11+21+……+101的程序如下:PrivateFunctions(xAsInteger)f=1Fori=1Toxf=f*iNextS=fEndFunctionPrivateSubCommand1Click
最新回复
(
0
)