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
67
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
Nearlyeverybodyenjoyschicken,andthe(Example:0)famousnameinchickenisKentuckyFriedChicken.Mr.Sanders,themanwhos
A、Sorry,Ican’t.B、Yes,certainly.C、Notverygood.B
A、Sorry,Ican’t.B、Yes,certainly.C、Notverygood.B
Mr.andMrs.RajahHassimweregoingtoeatout.Mr.Hassimtelephonedinthemorningandreserved(预定)atableinSpringRestau
She______SouthAmericaattheageof15andhasneverreturned.
A、WhatcanIdoforyou?B、Eightpeople.C、Certainly.C
Liquiditymeasuresthe______.
Otherthingsconstant,adecreaseinthesupplyofmoneybalanceswithagivenmoneydemandresultsin______intheequilibriumq
CongresscharteredagencieswhichwereabletooffernewsecuritiesbackedbymortgagesintheUnitedStatesare______.i.Fanni
OnNovember17,2008,STANDARDCHARTEREDBANK,HongKongsendsaCreditAdvicetoBankofChina,GuangzhouBranchinformingthat
随机试题
一个完整、有效的客户关系管理应用系统中,子系统包括()
A吗啡B美沙酮C芬太尼D喷他佐辛E纳洛酮上述哪个镇痛药物含有1个手性碳原子,左旋体镇痛活性比右旋体大
(2016年)下列关于共同经营中合营方的会计处理中,正确的有()。
主要以本公司持有的其他公司的有价证券作为股利发放的股利支付方式属于()。
在驱动成本的作业动因中下列表述正确的有()。
计算∫xsin(x2+1)dx。
下列河流与所注入的海洋,对应关系不正确的是()。
下列属于等距变量数据的是()。
下列选项中,属于应用法学的是()。
TVcanmakeabeggarworld-famousovernight.Nowadaysgameshowsarenottreatedasseriouslyastheyusedtobe.
最新回复
(
0
)