CMA活动
当前位置:主页 > CMA资料 > 英文P1 >

2015年CMA资料External Financial Reporting Decisions(八)

发布时间:2015-05-29 16:49 -阅读数: -文章来源:http://www.17cma.com
文章简要

CSO: 1A1a LOS: 1A1d All of the following are limitations to the information provided on the statement of financial position except the a. quality of the earnings reported for the enterprise. b. judgments and estimates used regarding the co......

CSO: 1A1a LOS: 1A1d
All of the following are limitations to the information provided on the statement of financial position except the
a. quality of the earnings reported for the enterprise.
b. judgments and estimates used regarding the collectability, salability, and longevity of assets.
c. omission of items that are of financial value to the business such as the worth of the employees.
d. lack of current valuation for most assets and liabilities.

CSO: 1A1d LOS: 1A1c
The most commonly used method for calculating and reporting a company’s net cash flow from operating activities on its statement of cash flows is the
a. direct method.
b. indirect method.
c. single-step method.
d. multiple-step method.



微信扫一扫,关注CMA最新资讯,满满的干货喂饱你!CMA微信公众号:chinaima
TEL:400-821-8909 CMA分享与交流QQ群:480890188  
★★★点击免费领取CMA考试实战练习题★★★
CMA高清网课地址点击体验

学校名称:上海立信会计金融学院

学校地址:上海市徐汇区中山西路2230号

咨询电话:021-54891151

热门搜索词: CMA培训. CMA考试. CMA新闻. CMA交流. CMA资料.

全方位保障通过率
微信扫码有奖
相关资讯:
  • CMA考试
  • 了解CMA
立信零距离
  立信CMA寒假(暑期)班精品课程
立信CMA寒假(暑期)班精品课程
校园环境
校区大门
校园风景
雕像
小桥流水