【简答题】Which of the following statements is true as to GAAP regarding accounting for income taxes, and its use of the asset and liability approach?
【简答题】如果合同和信用证中均未规定具体唛头,货物为大宗散装货物,则发票的唛头栏可以留空不填。( )
【简答题】The extent to which the asset and liability flows change a company’s net asset position from one period to the next.
【单选题】A business has capital of $20,000. Which of the following asset and liability figures could appear in the statement of financial position propably?
A.
Assets=$8,000, Liability=$28,000.
B.
Assets=$8,000, Liability=$2,000.
C.
Assets=$10,000, Liability=$10,000.
D.
Assets=$28,000, Liability=$8,000.
【判断题】如果合同和信用证中均未规定具体唛头,则“唛头”应填写 为“N/M” ( )
【单选题】The asset and liability amounts are taken form the ( ) line of the summary of transactions.
【单选题】Which of the following statements is true as to GAAP regarding accounting for income taxes, and its use of the asset and liability approach?
A.
Considerable flexibility is permitted in the balance sheet classification of deferred tax amounts.
B.
The approach recognizes the time value of money.
C.
The approach is consistent with a balance sheet emphasis of U.S. GAAP and the International Financial Reporting Standards (IFRS).
D.
The approach is consistent with cash basis accounting.