中级财务会计书籍

1.According to the FASB and IASB conceptual frameworks ， the primary users of financial reports include all of the following， except：a. Investors。b. Regulators。c。Lenders.d。Creditors.2.According to the FASB and IASB conceptual frameworks ， useful information must exhibit the fundamental qualitative characteristics of：a。Comparability and materiality.b。Faithful representation and relevance。c。Understandability and timeliness。d。Neutrality and verifiability。3.What is the underlying concept governing the recording of gain contingencies？a. Consistency。b. Conservatism.c. Reliability。d. Relevance.4.According to the FASB conceptual framework ， which of the following attributes would not be used to measure inventory？a. Historical cost.b. Net realizable value.c。Replacement cost。d。Present value of future cash flows。5.According to the FASB and IASB conceptual frameworks, the objective of general purpose financial reporting is to：a。Comply with the need for conservatism.b. Report on how effectively and efficiently management has used the entity's resources.c. Provide financial information that is useful to primary users.d。Comply with generally accepted accounting principles.6. According to the FASB and IASB conceptual frameworks, completeness is an ingredient of：Relevance Faithful Representationa。 Yes Yesb.No Noc.No Yesd。 Yes No7. What is the underlying concept that supports the immediate recognition of a contingent loss？a。Conservatism。b。Consistency.c。Matching。d。Substance over form。8.According to the FASB conceptual framework ， the process of reporting an item in the financial statements of an entity is：a。Matching.b。Recognition。c。Allocation。d。Realization。9.The joint FASB and IASB conceptual framework project is intended to establi...