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[判断题]

conceptual meaning: is the first type of meaning recognized by Leech, which he define

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更多“conceptual meaning: is the fir…”相关的问题

第1题

4 The International Accounting Standards Board （IASB) has begun a joint project to revisit

4 The International Accounting Standards Board (IASB) has begun a joint project to revisit its conceptual framework for

financial accounting and reporting. The goals of the project are to build on the existing frameworks and converge them

into a common framework.

Required:

(a) Discuss why there is a need to develop an agreed international conceptual framework and the extent to which

an agreed international conceptual framework can be used to resolve practical accounting issues.

(13 marks)

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第2题

The lack of conceptual equivalence refers to abstract ideas that may not exist in the s

ame fashion in different languages.()

此题为判断题(对，错)。

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第3题

（b) Discuss the key issues which will need to be addressed in determining the basic compon

(b) Discuss the key issues which will need to be addressed in determining the basic components of an

internationally agreed conceptual framework. (10 marks)

Appropriateness and quality of discussion. (2 marks)

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第4题

Faithful representation is a fundamental characteristic of useful information within the I

ASB’s Conceptual framework for financial reporting.

Which of the following accounting treatments correctly applies the principle of faithful representation？

A.Reporting a transaction based on its legal status rather than its economic substance

B.Excluding a subsidiary from consolidation because its activities are not compatible with those of the rest of the group

C.Recording the whole of the net proceeds from the issue of a loan note which is potentially convertible to equity shares as debt (liability)

D.Allocating part of the sales proceeds of a motor vehicle to interest received even though it was sold with 0% (interest free) finance

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第5题

The IASB’s Conceptual framework for financial reporting defines recognition as the process

of incorporating in the financial statements an item which meets the definition of an element and satisfies certain criteria.

Which of the following elements should be recognised in the financial statements of an entity in the manner described？

A.As a non-current liability: a provision for possible hurricane damage to property for a company located in an area which experiences a high incidence of hurricanes

B.In equity: irredeemable preference shares

C.As a trade receivable: an amount of $10,000 due from a customer which has been sold (factored) to a finance company with no recourse to the seller

D.In revenue: the whole of the proceeds from the sale of an item of manufactured plant which has to be maintained by the seller for three years as part of the sale agreement

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第6题

4 （a) Explain the meaning of the term ‘working capital cycle’ for a trading company. （4 ma

4 (a) Explain the meaning of the term ‘working capital cycle’ for a trading company. (4 marks)

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第7题

The beginning is the time when you are ___ to revise.

A.will

B.planned

C.meant

D.meaning

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