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【单选题】
股票分割又称股票拆细，即将一股股票拆分成多股股票的行为，下列够法不正确的是( )。A.
股票分割对公司的资本结构不会产生任何影响
B.
股东权益的总额不变
C.
股东权益内部结构会发生变化
D.
会使发行在外的股票总数增加
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举一反三
【单选题】21 Which of the following statements about contingent assets and contingent liabilities are correct? 1 A contingent asset should be disclosed by note if an inflow of economic benefits is probable. 2 A...
B.
2 and 3 only
C.
2, 3 and 4
D.
1, 2 and 4
【多选题】In accordance with IAS 37 Provisions,Contingent Liabilities and Contingent Assets which TWO of the following statements are correct？
A.
No disclosure is required for a contingent liability where an outflow of economic benefits is possible.
B.
A contingent asset should be recognized if it is possible an inflow of economic benefit will be received.
C.
A contingent asset should be disclosed where an inflow of economic benefits is probable.
D.
A probable liability of uncertain timing and amount should provided for.
【简答题】(a) IAS 37 Provisions, contingent liabilities and contingent assets prescribes the accounting and disclosure for those items named in its title. Required: Define provisions and contingent liabilities ...
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