选择题：(b) Discuss the relative costs to the preparer and benefits to the users of financial statements of increased

题目内容：

(b) Discuss the relative costs to the preparer and benefits to the users of financial statements of increased

disclosure of information in financial statements. (14 marks)

Quality of discussion and reasoning. (2 marks)

参考答案：

5 An enterprise has made a material change to an accounting policy in preparing its current financial statements.

5 An enterprise has made a material change to an accounting policy in preparing its curren

分类：ACCA考试题型：选择题

8 P and Q are in partnership, sharing profits in the ratio 2:1. On 1 July 2004 they admitt

分类：ACCA考试题型：选择题

9 Which of the following items must be disclosed in a company’s published financial statem

分类：ACCA考试题型：选择题

10 Which of the following costs should be included in valuing inventories of finished good

分类：ACCA考试题型：选择题

15 A trader who fixes her prices by adding 50% to cost actually achieved a mark－up of 45%.

分类：ACCA考试题型：选择题