筛选结果 共找出53

Sales revenue should be recognised when goods and services have been supplied; costs are incurred when goods and

services have been received.Which accounting concept governs the above?

A

The business entity concept

B

The materiality concept

C

The accruals concept

D

The duality concept

Which accounting concept states that omitting or misstating this information could influence users of the financial statements?

A

The consistency concept

B

The accruals concept

C

The materiality concept

D

The going concern concept

Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal

use?

A

The fair presentation concept

B

 The accruals concept

C

The going concern concept

D

 The business entity concept

Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal

use?

A

The fair presentation concept

B

The accruals concept

C

 The going concern concept

D

The business entity concept

According to the IASB's Conceptual Framework for Financial Reporting, which TWO of the following are part of faithful

representation?1 It is neutral2 It is relevant3 It is presented fairly4 It is free from material error

A

1 and 2

B

2 and 3

C

 1 and 4

D

3 and4

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