题目内容
（请给出正确答案）
A profit and loss statement indicates the company's ______.
A．assets and liabilities at a particular point in time
B．revenues and expenses for a specific period of time
C．financial resources at a particular point in time
D．performance at a particular point in time
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更多“A profit and loss statement in…”相关的问题
A.As a deduction from retained earnings in the statement of changes in equity
B.As a liability in the statement of financial position
C.As an expense in profit or loss
D.As a loss in 'other comprehensive income
A ￥-1,000
B ￥1,000
C ￥2,000
D ￥1,200
E None of the above
Investment 1 – 10% of the issued share capital of Haruka Co. This shareholding was acquired as a long-term investment as Zinet Co wishes to participate as an active shareholder of Haruka Co.
Investment 2 – 10% of the issued share capital of Lukas Co. This shareholding was acquired for speculative purposes and Zinet Co expects to sell these shares in the near future.
Neither of these shareholdings gives Zinet Co significant influence over the investee companies.
Wherever possible, the directors of Zinet Co wish to avoid taking any fair value movements to profit or loss, so as to minimise volatility in reported earnings.
How should the fair value movements in these investments be reported in Zinet Co’s financial statements for the year ended 31 March 20X9？
A.In profit or loss for both investments
B.In other comprehensive income for both investments
C.In profit or loss for investment 1 and in other comprehensive income for investment 2
D.In other comprehensive income for investment 1 and in profit or loss for investment 2
A.A revaluation gain on an investment property
B.Profit on sale of an investment
C.Receipt of a government grant
D.Gain on revaluation of a factory building
Pure Risk differs from Business Risks because Pure Risk's _____ .
A include chances of both profit or loss associated with the business.
B include chances of loss and no chances for profit associated with the business.
C must incur personal loss with business liability.
D must incur business liability associated with loss of pure profit.
E B and C
When a gain on a bargain purchase (negative goodwill) arises, IFRS 3 Business Combinations requires an entity to first of all review the measurement of the assets, liabilities and consideration transferred in respect of the combination.
When the negative goodwill is confirmed, how is it then recognised？
A.It is credited directly to retained earnings
B.It is credited to profit or loss
C.It is debited to profit or loss
D.It is deducted from positive goodwill
124 Which of the following is most closely associated with business risk:
A. profit and loss
B. personnel turnover
C. workmen's compensation
D. liability insurance
E. All of the above.
Risk can be divided into two basic types; business risk and pure (or insurable risk). Of the following, which one(s) fall(s) under business risk？
A liability loss
B direct property loss
C profit loss
D personnel-related loss
E B and C
84 Risk can be divided into two basic types; business risk and pure (or insurable risk). Of the following, which one(s) fall(s) under business risk？
A. liability loss
B. direct property loss
C. profit loss
D. personnel-related loss
E. B and C
Which of the following is most closely associated with pure risk:
A profit and loss
B personnel turnover
C insurance
D market fluctuations
E A and D only
