大学MOOC 财务报告（F7）(广东财经大学华商学院)1453064202 最新慕课完整章节测试答案

第一章测试

1、单选题：
‍How does the Conceptual Framework define an asset?‌‍‌
选项：
A: A resource owned by an entity as a result of past events and from which future economic benefits are expected to flow to the entity
B: A resource over which an entity has legal rights as a result of past events and from which economic benefits are expected to flow to the entity
C: A resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity
D: A resource to which an entity has a future commitment as a result of past events and from which future economic benefits are expected to flow from the entity
答案: 【 A resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity】

2、单选题：
‌Which of the following would be classified as a liability?‌
选项：
A: Dexter's business manufactures a product under licence. In 12 months' time the licence expires and Dexter will have to pay $50,000 for it to be renewed.
B: Reckless purchased an investment 9 months ago for $120,000. The market for these investments has now fallen and Reckless's investment is valued at $90,000.
C: Carter has estimated the tax charge on its profits for the year just ended as $165,000.
D: Expansion is planning to invest in new machinery and has been quoted a price of $570,000.
答案: 【 Carter has estimated the tax charge on its profits for the year just ended as $165,000.】

3、单选题：
‏The Conceptual Framework identifies four enhancing qualitative characteristics of financial information. For which of these characteristics is DISCLOSURE OF ACCOUNTING POLICIES particularly important?‎
选项：
A: Verifiability
B: Timeliness
C: comparability
D: Understandability
答案: 【 comparability】

4、单选题：
‌The Conceptual Framework identifies an UNDERLYING ASSUMPTION in preparing financial statements. This is:‎
选项：
A: Going concern
B: Materiality
C: Substance over form
D: Accruals
答案: 【 Going concern】

5、单选题：
​Recognition is the process of including within the financial statements items which meet the definition of an element according to the lASB's Conceptual Framework for Financial Reporting. Which of the following items should be recognised as an asset in the statement of financial position of a company?‍
选项：
A: A skilled and efficient workforce which has been very expensive to train. Some of these staff are still in the employment of the company.
B: A highly lucrative contract signed during the year which is due to commence shortly after the year end.
C: A government grant relating to the purchase of an item of plant several years ago, which has a  remaining life of four years.
D: A receivable from a customer which has been sold (factored) to a finance company. The finance company has full recourse to the company for any losses.
答案: 【 A receivable from a customer which has been sold (factored) to a finance company. The finance company has full recourse to the company for any losses.】

6、单选题：
‏Which of the following would correctly describe the net realisable value of a two year old asset?‎‏‎
选项：
A: The original cost o