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16 每天一练 paper 1.1

16 Which of the following events between the balance sheet date and the date the financial statements are
authorised for issue must be adjusted in the financial statements?
1 Declaration of equity dividends.
2 Decline in market value of investments.
3 The announcement of changes in tax rates.
4 The announcement of a major restructuring.
A 1 only
B 2 and 4
C 3 only
D None of them

D

i choose 1

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b?

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why?

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for this situation, I prefer to choosing A

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B?

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ding

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HG

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B

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谢谢!

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