A financial institution is required to store their monthly transaction statements for 7 years. Theremust be proof that upon closure of the statements there is no alteration to the files after that date.Which of the following would the storage specialist discuss as a possible course of action to meetthis requirement?()
第1题:
(b) Discuss how management’s judgement and the financial reporting infrastructure of a country can have a
significant impact on financial statements prepared under IFRS. (6 marks)
Appropriateness and quality of discussion. (2 marks)
第2题:
12 Which of the following statements are correct?
(1) Contingent assets are included as assets in financial statements if it is probable that they will arise.
(2) Contingent liabilities must be provided for in financial statements if it is probable that they will arise.
(3) Details of all adjusting events after the balance sheet date must be given in notes to the financial statements.
(4) Material non-adjusting events are disclosed by note in the financial statements.
A 1 and 2
B 2 and 4
C 3 and 4
D 1 and 3
第3题:
According to the passage, unsecured loans are granted on the basis of ______.
A.the borrower's financial condition
B.the guarantor's financial condition
C.the guarantor's past record of repayment
D.the borrower's pledged assets
第4题:
听力原文:M: There are several reasons why careful analysis of financial statements is necessary. What are they?
W: First, financial statements are general-purpose statements. Secondly, the relationships between amounts on successive financial statements are not obvious without analysis. And thirdly, users of financial statements may be interested in seeing how well a company is performing.
Q: What are they talking about?
(17)
A.The methods of financial statements.
B.The necessity of careful analysis of financial statements
C.The relationship among financial statements.
D.The purpose of financial statements.
第5题:
单句理解
听力原文:Interest rate risk refers to the exposure of a bank's financial condition to adverse movements in interest rates.
(1)
A.Bank's financial condition is the cause of interest rate risk.
B.Bank's financial condition has impact on interest rate risk.
C.Interest rate risk occurs when interest rate moves against the bank's financial condition.
D.Interest rate risk occurs when interest rate favours the bank's financial condition.
第6题:
If the market price of the financial instrument concerned should be higher on the delivery date than the price agreed in the financial future contract ______ will make a profit.
A.the seller
B.the buyer
C.the broker
D.the dealer
第7题:
A.managerial accounting and financial accounting
B.managerial accounting and environmental accounting
C.forensic accounting and financial accounting
D.financial accounting and tax accounting systems
第8题:
YouuseaWindows2000Professionalcomputertorunaweeklyaccountstable.Thereporthasthenameap_financial_reports.Youalsowanttheusethecomputertorunatasknamedperf_logtoconnecttonetworkroutersandretrievetheirperformancelogs.Whentheap_financial_reportisrunningonthecomputerperf_logtaskstopsrespondingtheeventuallytimesout.Whenyourunonlytheperf_logtaskthetaskcompletessuccessfully.Youusethetaskmanagertoviewyoursystemresources.Youwanttoresolvetheperformancelogtimeoutproblembyusingtaskmanager.Whatshouldyoudo?()
第9题:
第10题:
第11题:
金融期货交易(Financial Futures)
第12题:
第13题:
(b) Discuss the relative costs to the preparer and benefits to the users of financial statements of increased
disclosure of information in financial statements. (14 marks)
Quality of discussion and reasoning. (2 marks)
第14题:
It can be inferred from the last paragraph that
A.financial risks tend to outweigh political risks.
B.the middle class may face greater political challenges.
C.financial problems may bring about political problems.
D.financial responsibility is an indicator of political status.
第15题:
听力原文:The primary objective of financial reporting is to provide information useful for making investment and lending decisions.
(6)
A.The financial reporting is to provide information for the investors and lenders only.
B.The main aim of financial reporting is to offer information useful for decision-making.
C.Investment and lending decisions can be made from the financial reporting.
D.Investment and lending decisions can not be made from the financial reporting.
第16题:
听力原文:The financial reporting is used to provide information useful for making investment and lending decision.
(2)
A.The objective of financial reporting is to provide information useful for making investment and lending decisions.
B.The financial reporting is useless.
C.The financial reporting can't help people to decide whether they invest on something or not.
D.The financial reporting has no objectives.
第17题:
A financial market may be thought of as ordinary market in which traders may buy or sell particular financial commodities.
A.Right
B.Wrong
C.Doesn't say
第18题:
此题为判断题(对,错)。
第19题:
Overall objective of financial reporting is to provide financial information useful to internal users in making economic decisions.()
第20题:
A Certificate of Financial Responsibility attests that the vessel ______.
A.has financial backing to meet any liability resulting from the discharge of oil
B.has the minimum required amount of P & I and hull insurance
C.will assume the responsibility for any damage or loss to the shipper
D.has financial reserves to meet reasonable expected crew costs of an intended voyage
第21题:
第22题:
会计报表(Financial Statements)
第23题:
today
are depend
on
or financial aid
第24题:
has financial backing to meet any liability resulting from the discharge of oil
has the minimum required amount of P & I and hull insurance
will assume the responsibility for any damage or loss to the shipper
has financial reserves to meet reasonable expected crew costs of an intended voyage