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8 Which of the following statements about accounting concepts and conventions are correct？

(1) The money measurement concept requires all assets and liabilities to be accounted for at historical cost.

(2) The substance over form. convention means that the economic substance of a transaction should be reflected in

the financial statements, not necessarily its legal form.

(3) The realisation concept means that profits or gains cannot normally be recognised in the income statement until

realised.

(4) The application of the prudence concept means that assets must be understated and liabilities must be overstated

in preparing financial statements.

A 1 and 3

B 2 and 3

C 2 and 4

D 1 and 4.

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第1题

Andrew Co is a large listed company financed by both equity and debt.In which of the follo

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B.Interest rate management

C.Management of relationship with the bank

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第2题

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第3题

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第4题

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第5题

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第6题

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第7题

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第8题

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第9题

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第10题

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第11题

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