【单选题】Accounting changes occur for which of the following reasons?
A.
Management is being fair and consistent in financial reporting.
B.
Management compensation is affected.
C.
Debt agreements are impacted.
D.
All of these answer choices are correct.
【单选题】Which of the following items is a change of accounting policy under IAS 8 Accounting policies, changes in accounting estimates and errors?
A.
Classifying commission earned as revenue in the statement of profit or loss, having previously classified it as other operating income
B.
Switching to purchasing plant using leases from a previous policy of purchasing plant tor cash
C.
Changing the value of a subsidiary's inventory in line with the group policy for inventory valuation when preparing the consolidated financial statements
D.
Revising the remaining useful life of a depreciable asset
【判断题】A change in accounting estimate and a change in reporting entity are types of changes in accounting principle.
【判断题】通过索引、UNIQUE约束、PRIMARY KEY约束或IDENTITY属性可实现数据的实体完整性。
【单选题】在 Excel2010 中,输入求和函数的快捷键是()。
【单选题】Excel2016中可以实现“快速求和”操作的快捷键组合是______。
【简答题】能实现UNIQUE约束功能的索引是( );针对复杂的约束,应采用( ) 来实现。 A.普通索引 B.聚簇索引 C.唯一值索引 D.复合索引 A.存储过程 B.触发器 C.函数 D.多表查询