成考院校在线答案
- 2022-09-12 [多选] 6、根据IASC关于《编报财务报表的框架》中对“资产”、“负债”所下的定义，资产所表现的基本特征是（）
- 2022-09-12 [多选] 2、会计实务的影响因素：（ ）
- 2022-09-12 [判断] <p class="MsoNormal" align="left" style="margin-bottom:7.5pt;text-align:left; mso-pagination:widow-orphan;background:white">15、<span style="font-family:Microsoft Yahei; mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"; color:windowtext">经济合作与发展组织的宗旨是“以协调一致的准则，在世界范围内发展和加强会计职业，以便为公众利益提供一贯的高质量服务”。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:windowtext;mso-font-kerning: 0pt"> <o:p></o:p></span></p>
- 2022-09-12 [判断] <p class="MsoNormal" align="left" style="margin-bottom:7.5pt;text-align:left; mso-pagination:widow-orphan;background:white">13、<span style="font-family:Microsoft Yahei; mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"; color:windowtext">基本金融工具一般在交易时日进行确认并按现时成本计量。（第</span><span lang="EN-US" style="color:windowtext">7</span><span style="font-family:Microsoft Yahei;mso-ascii-font-family: "Times New Roman";mso-hansi-font-family:"Times New Roman";color:windowtext">章知识点</span><span lang="EN-US" style="color:windowtext">3</span><span style="font-family:Microsoft Yahei; mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"; color:windowtext">金融工具的定义和基本金融工具）</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt;color:windowtext;mso-font-kerning:0pt"> <o:p></o:p></span></p>
- 2022-09-12 [判断] <p class="MsoNormal" align="left" style="margin-bottom:7.5pt;text-align:left; mso-pagination:widow-orphan;background:white">11、<span style="font-family:Microsoft Yahei; mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"; color:windowtext">基本金融工具一般在交易时日进行确认并按现时成本计量。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:windowtext;mso-font-kerning:0pt"> <o:p></o:p></span></p>
- 2022-09-12 [判断] <p class="ListParagraph" align="left" style="margin-bottom:7.5pt;text-align:left; text-indent:0cm;mso-char-indent-count:0;mso-pagination:widow-orphan; background:white">10、<span style="font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman"; mso-hansi-font-family:"Times New Roman";color:windowtext">期货合同不是远期合同。（第</span><span lang="EN-US" style="color:windowtext">7</span><span style="font-family:Microsoft Yahei; mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"; color:windowtext">章知识点</span><span lang="EN-US" style="color:windowtext">5</span><span style="font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";color:windowtext">衍生金融工具的种类）</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:windowtext;mso-font-kerning:0pt"> <o:p></o:p></span></p>
- 2022-09-12 [判断] <p class="MsoNormal" align="left" style="margin-bottom:7.5pt;text-align:left; mso-pagination:widow-orphan;background:white">9、<span style="font-family:Microsoft Yahei; mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"; color:windowtext">根据协议，</span><span lang="EN-US" style="color:windowtext">1973</span><span style="font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";color:windowtext">年成立的国际会计准则委员会作为国际会计师联合会的团体成员，独立制定和发布国际会计准则和审计准则。（知识点</span><span lang="EN-US" style="color:windowtext">5<span style="mso-spacerun:yes"> </span></span><span style="font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";color:windowtext">国际会计协调化和趋同化的国际组）</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:windowtext;mso-font-kerning:0pt"> <o:p></o:p></span></p>
- 2022-09-12 [判断] <p class="MsoNormal" align="left" style="margin-top:10.0pt;margin-right:0cm; margin-bottom:10.0pt;margin-left:0cm;text-align:left;line-height:24.0pt; mso-pagination:widow-orphan;background:white">20、<span style="font-family:Microsoft Yahei; mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"; color:windowtext">允许注册会计师就《证券交易法》的角度对符合税法和有关税务规章的财务报表表示“保留意见”，即使它不符合日本的公认会计准则。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:windowtext;mso-font-kerning: 0pt"> <o:p></o:p></span></p>
- 2022-09-12 [判断] <p class="ListParagraph" align="left" style="margin-top:0cm;margin-right:0cm; margin-bottom:7.5pt;margin-left:18.0pt;text-align:left;text-indent:-18.0pt; mso-char-indent-count:0;mso-pagination:widow-orphan;mso-list:l0 level1 lfo1; background:white">16、 <!--[if !supportLists]--><span lang="EN-US" style="mso-bidi-font-size: 10.5pt;mso-fareast-font-family:"Times New Roman";color:windowtext;mso-font-kerning: 0pt"><span style="mso-list:Ignore">3、<span style="font:7.0pt "Times New Roman""> </span></span></span> <!--[endif]--><span style="font-family:Microsoft Yahei;mso-ascii-font-family: "Times New Roman";mso-hansi-font-family:"Times New Roman";color:windowtext">上市公司必须包括关于公司治理的说明，披露董事报酬、审计委员会、内部控制，并声明公司是持续经营的。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:windowtext;mso-font-kerning: 0pt"> <o:p></o:p></span></p>
- 2022-09-12 [判断] <p class="MsoNormal" align="left" style="margin-bottom:7.5pt;text-align:left; mso-pagination:widow-orphan;background:white">18、<span style="font-family:Microsoft Yahei; mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"; color:windowtext">国际审计实务公告有着和国际审计准则同样的权威性。（知识点</span><span lang="EN-US" style="color:windowtext">10<span style="mso-spacerun:yes"> </span></span><span style="font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";color:windowtext">国际会计师联合会及国际审计准则）</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:windowtext;mso-font-kerning:0pt"> <o:p></o:p></span></p>