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FR《財務(wù)報告》習(xí)題

來源: 正保會計網(wǎng)校 編輯:smile 2021/02/09 10:01:10 字體:

2021年第一學(xué)期澳洲注冊會計師考試FR《財務(wù)報告》練習(xí)題:Which one of the following statements relating to current cost is not correct?

知識點

Which one of the following statements relating to current cost is not correct?

A The amounts are calculated using the effective interest method.

B Replacement cost is an entity-specific measure that depends on management intention.

C It lacks comparability as there may be significant differences between entities in determining current cost.

D In some circumstances reproduction cost may not be able to be established due to the uniqueness of a particular asset.

答案A
解析The correct answer is Option A. The effective interest method is applied when measuring assets at amortised cost. Assets measured at current cost are not discounted; they relate to the amounts that would be paid if an equivalent asset were acquired currently, or the liability settled.

Options B, C and D are all correct statements in relation to current cost.

預(yù)評估申請


以上就是FR《財務(wù)報告》練習(xí)題,更多CPA  Australia資訊請關(guān)注正保會計網(wǎng)校澳洲cpa欄目。 2021正保會計網(wǎng)校助您備考,了解詳情>>

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