【单选题】An accounting change that is reported by the prospective approach is reflected in the financial statements of:
B.
Prior years plus the current year.
C.
The current year only.
D.
Current and future years.
【单选题】A change in an accounting estimate is:
A.
Reflected in past financial statements.
B.
Reflected in future financial statements and also requires modification of past statements.
C.
Reflected in current and future years' financial statements, not in prior statements.
D.
Not allowed under current accounting rules.
【单选题】变量是指内涵和()随着对象而发生变化的概念。
【判断题】根据《侵权责任法》,过错分为两种基本形态,即故意和过失。
【简答题】所有单位的固定资产都需计提折旧。 ( )
【简答题】When an accounting period finished, ending balances of the period change into beginning balances of the next period.
【单选题】英译汉:“TelegraphicTransfer”,正确的翻译为( )。
【单选题】Changing an accounting estimate:
A.
is reported prospectively.
B.
requires restatement of all prior-period statements presented in the current financial statements.
C.
is reported by adjusting the beginning balance of retained earnings for the cumulative effect of the change.
【简答题】An accounting change that is reported by the prospective approach is reflected in the financial statements of: