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A、Because of the prudence concept. B、Because of the materiality concept. C、Because of the matching principle. D、Because of the D
A、Because of the prudence concept. B、Because of the materiality concept. C、Because of the matching principle. D、Because of the D
admin
2013-12-25
54
问题
M: Good news! The current price of land we bought last year has increased greatly. How about reporting it in the profit and loss account?
W: Wait a minute. According to the Prudence Concept, if the market price is higher than the cost, the higher amount is ignored in the accounts.
Q: Why can’ t they record the gains right now?
选项
A、Because of the prudence concept.
B、Because of the materiality concept.
C、Because of the matching principle.
D、Because of the Dual Aspects Concept.
答案
A
解析
女士说“根据会计的谨慎原则,当市场价高于成本时,按成本价入账。”
转载请注明原文地址:https://kaotiyun.com/show/oXid777K
本试题收录于:
FECT综合(现代金融业务)题库金融英语(FECT)分类
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FECT综合(现代金融业务)
金融英语(FECT)
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