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发布时间:2023-10-16 21:25:58

[单项选择]Unlike the U. S. Generally Accepted Accounting Policies (U. S. GAAP) Framework, the International Financial Reporting Standards (IFRS) Framework most likely establishes a hierarchy of:()
A. rules-based approach.
B. principles-based approach.
C. objectives-oriented approach.

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[多项选择]It is now generally accepted that vehicles (cars, trucks, etc.) are a major source of air pollution in cities. You are to suggest only ONE way to solve the problem. Write on ANSWER SHEET ONE a composition of about 150 words on the following topic; ONE WAY TO SOLVE THE PROBLEM You are to write in three paragraphs. In the first paragraph, state what your suggested way is. In the second paragraph, state one or two advantages of your suggestion. In the last paragraph, bring what you have written to a natural conclusion. Marks will be awarded for content, organization, grammar and appropriacy. Failure to follow the instruction may result in a loss of marks.
[单项选择]According to the U. S. Generally Accepted Accounting Principles (GAAP), a complete set of financial statements includes a:()
A. report on internal control.
B. report on relevant financial ratios.
C. statement of comprehensive income.
[单项选择]It is generally accepted that the fun of playing the game was a greater ______ than the prize.


A. incentive
B. initiative
C. refreshment
D. entertainment
[单项选择]It has become a generally accepted view that in the rich countries, governments should ______.


A. introduce green cards of their own countries
B. introduce skilled immigrants proportionately
C. create more jobs for the unskilled immigrants
D. try to admit and attract highly-skilled immigrants
[单项选择]( ) is generally accepted, L/C must be established 15 days before shipment.
A. It
B. As
C. That
D. What
[单项选择]______ is generally accepted, economic growth is determined by the smooth development of production.


A. What
B. That
C. It
D. As
[单项选择]Passage three Accounting provides the techniques for gathering economic data and the language for com-municating such data to different individuals and institutions. Investors in a business enterprise need information about its financial status and its future prospects. Bankers and suppliers appraise the financial soundness of a business organization and assess the risks involved before making loans or granting credit. Government agencies are concerned with the financial activities of business organizations for purposes of taxation and reg-ulation. Employees and their union representatives are also vitally interested in the stability and profitability of the organization that hires them. All of them, individuals or institutions, can obtain necessary information and make their appropriate decisions with the help of account-ing techniques. For example, comparison of past performance with planned objectives may re-veal the means of acceleration, favorable trends and reducing those that
A. Right
B. Wrong
C. Doesn’t say
[单项选择]Scientifically unexplained ideas are accepted widely because ______.


A. they have overwhelmed the world through media
B. mass media have in fact functioned as schools
C. scientists do not write papers or books for a limited audience
D. the public are interested in ideas which are not fully tested
[单项选择]The least appropriate treatment of accounting goodwill arising from acquisition is that it is:()
A. capitalized.
B. tested for impairment annually.
C. fully expensed at the time of acquisition.
[单项选择]An analyst does research about accounting standards. Which of the following is NOT a goal of the International Accounting Standards Board
A. Promoting the use of global accounting standards.
B. Accounting for the needs of developed markets and big firms when implementing global accounting standards.
C. Develop global accounting standards requiring transparency, comparability, and high quality in financial statements.
[单项选择]If difference between accounting profit and taxable income is temporary, deferred tax liabilities are created when:
A. financial accounting income tax expense is less than regulatory income taxes payable.
B. financial accounting income tax expense is more than regulatory income taxes payable.
C. accounting profit isless than taxable income.
[单项选择]DNA-polⅢ不具有()
A. 即时校读功能
B. 3'→5'核酸外切酶活性
C. 5'→3'DNA聚合酶活性
D. 水解RNA引物功能
E. 长链DNA合成功能
[多项选择]HIV的pol基因编码的产物有
A. RNA多聚酶
B. 蛋白水解酶
C. 逆转录酶
D. DNA多聚酶
E. 整合酶
[单项选择]Since 1971 the Canadian government has adopted policy of ______, recognizing that cultural pluralism within a bilingual framework is the essence of the Canadian identity.


A. assimilation
B. integration
C. multiculturalism
D. gender equality
[多项选择]Logistics documents generally refer to documentations required to complete all processes of logistics,such as( )
A. contracts
B. bills
C. notes
D. orders
[单项选择]In accrual accounting, the matching principle states that:()
A. expenses incurred to generate revenue are recognized in the same time period as the revenue.
B. an entity should recognize revenues only when received and expenses only when they are paid.
C. transactions and events producing cash flows are allocated only to time periods in which the cash flows occur.

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