2008 CFA Level 1 － Sample 样题(1)－Q33 black, style, face, class

8586

33、Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted.
Do the International Accounting Standards Board (IASB) conditions that must be met in order for revenue recognition to occur include the:

	measurement of the costs incurred?	receipt of payment?
A.	No	No
B.	No	Yes
C.	Yes	No
D.	Yes	Yes

A. Answer A

B. Answer B

C. Answer C

D. Answer D

      

33、Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted.
Do the International Accounting Standards Board (IASB) conditions that must be met in order for revenue recognition to occur include the:

	measurement of the costs incurred?	receipt of payment?
A.	No	No
B.	No	Yes
C.	Yes	No
D.	Yes	Yes

A. Answer A

B. Answer B

C. Answer C

D. Answer D

      

[此贴子已经被作者于2008-11-7 16:04:10编辑过]

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