【单选题】Historical cost accounting remains in use because of its practical advantages. Which of the following is NOT an advantage of historical cost accounting?
A.
Amounts of transactions are reliable and can be verified.
B.
Amounts in the statement of financial position can be matched to amounts in the statement of cash flows.
C.
It avoids the overstatement of profit which can arise during periods of inflation.
D.
It provides fewer opportunities for creative accounting than systems of current value accounting.
【简答题】某内河小型货船因驾驶室相对狭小拥挤,厂方为贪图施工便利并征得船东同意后擅自改变了号笛安装的施工图纸,将号笛及其控制按钮安装在驾驶室前的主甲板上,若驾驶员使用号笛时必须走出驾驶室进行操作。验船人员在发现这一情况后当即向厂方提出了整改要求。 问: 1、验船人员向厂方提出哪些整改要求? 2、法规对号笛的安装位置有何具体规定?
【单选题】资产负债表的平衡公式( ) [单选题] *
【单选题】which of the following is true about accounting?
A.
It's a product of modern times
B.
Bad accounting has no impact on business
C.
Early accounting records have been found in Greece
D.
No one cares about daily collections and expenses of the village
【判断题】资产负债表的平衡公式:资产总额=负债总额+股东权益总额。( )
【判断题】3 社会心理学的研究与应用是不能分开的。 ( )