【CFA真题一级财务1】Company A accquires 80% of Company B(Acontrol B). Company A's consolidated income statement most likely includes whatportion of Company B's revenues and expenses?
【CFA真题一级财务2】Which of the following statements is leastaccurate?
A.The IASB is supervised by a committeethat includes the U.S. SEC.
B.FASB make policy decisions and IFRSFoundation trustees oversee the policy decisions of the FASB.
C.IFRS Foundation trustees appointmembers of the IASB.
【CFA真题一级财务3】A coherent financial reporting frameworkis not include which of the following characteristic?
【CFA真题一级财务4】The cash received prior to the recognitionof revenue in the financial statements is recorded as:
A. deferred revenue, an asset.
B. accrued revenue, a liability.
C. deferred revenue, a liability.
【CFA真题一级财务5】If at the beginning the entry recorded wasprepaid expense, the adiusting entry will most likely results in :
A . the reduction of an asset and therecording of an expense.
B . the addition of an asset and therecording of an expense.
C . the reduction of an asset and thereduction of an debt.