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) Determine whether the factoring company’s offer can be recommended on financial grounds. Assume a
working year of 365 days and base your analysis on financial information for 2006. (8 marks)
第2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3题:
In the opinion of most parents, .
A. economics should be the focus of school teaching
B. more students should be admitted to universities
C. the teaching of financial matters should be strengthened.
D. children should solve financial problems themselves
第4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5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6题:
(b) Prepare a consolidated statement of financial position of the Ribby Group at 31 May 2008 in accordance
with International Financial Reporting Standards. (35 marks)
第7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8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9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10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.