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1. (单选题, 10分)Fundamental qualitative characteristics of accounting information are:
2. (单选题, 10分)The most recent example of the political process at work in standard-setting is the heated debate that occurred on the issue of:
3. (单选题, 10分)Porite Company recognizes revenue in the period in which it records an asset for the related account receivable, rather than in the period in which the account receivable is collected in cash. Porite's practice is an example of:
4. (单选题, 10分)In a recent annual report, Apple Computer reported the following in one of its disclosure notes: "Warranty Expense: The Company provides currently for the estimated cost for product warranties at the time the related revenue is recognized." This note exemplifies Apple's use of:
5. (单选题, 10分)Which of the following is not a potential benefit of accrual accounting, compared to cash-basis accounting?
6.(判断题, 10分)The FASB's conceptual framework lists relevance and timeliness as the two fundamental qualitative characteristics of decision-useful information.
7. (判断题, 10分)According to the FASB's Statements of Financial Accounting Concepts, conservatism is a desired qualitative characteristic of accounting information.
8.(判断题, 10分)The primary function of financial accounting is to provide relevant financial information to parties external to business enterprises.
9. (判断题, 10分)Auditors play an important role in the resource allocation process by adding credibility to financial statements.
10. (判断题, 10分)A rules-based approach to standard-setting stresses professional judgment as opposed to following a list of rules.
