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美國(guó)CPA模擬試題：Financial（三）

來(lái)源: 正保會(huì)計(jì)網(wǎng)校 編輯： 2015/06/15 13:59:54　字體：大 小

According to the FASB and IASB conceptual frameworks, neutrality is an ingredient of:

a. Timeliness.

b. Faithful representation.

c. Comparability.

d. Relevance.

Explanation

Choice "b" is correct. Neutrality, which is freedom from bias in selection or presentation, is an ingredient of faithful representation.

Choice "d" is incorrect. Relevance is a fundamental qualitative characteristic along with faithful representation, and not an ingredient.

Choice "c" is incorrect. Comparability is a characteristic that enhances the usefulness of information that is both relevant and faithfully represented. It is not an ingredient of relevance or faithful representation.

Choice "a" is incorrect. Timeliness is a characteristic that enhances the usefulness of information that is both relevant and faithfully represented. It is not an ingredient of relevance or faithful representation.

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