(b) (i) Discuss the relationship between the concepts of ‘business risk’ and ‘financial st
(b) (i) Discuss the relationship between the concepts of ‘business risk’ and ‘financial statement risk’; and
(4 marks)
(b) (i) Discuss the relationship between the concepts of ‘business risk’ and ‘financial statement risk’; and
(4 marks)
第1题
(b) Discuss the nature of the following issues in developing IFRSs for SMEs.
(i) The purpose of the standards and the type of entity to whom they should apply. (7 marks)
第2题
A.whom
B.who
C.with whom
D.with who
第3题
(b) Discuss how the operating statement you have produced can assist managers in:
(i) controlling variable costs;
(ii) controlling fixed production overhead costs. (8 marks)
第4题
(b) (i) Discuss the main factors that should be taken into account when determining how to treat gains and
losses arising on tangible non-current assets in a single statement of financial performance. (8 marks)
第5题
I wonder why he______to discuss the problem at the meeting.
A.declined
B.rejected
C.refused
D.A/C
第6题
B:
A. Why didn’t you tell me earlier.
B. Yes,that could he arranged.
C. I can’t spend any time.
D. Yes,it’s easy to discuss it.
第7题
— _________________.
A.I hope there will be no crimes any more.
B.Crimes are sometimes good.
C.I don' t want to discuss this with you.
第8题
(c) Identify and discuss the implications for the audit report if:
(i) the directors refuse to disclose the note; (4 marks)
第9题
(b) Identify and discuss the appropriateness of the cost drivers of any TWO expense values in EACH of levels (i)
to (iii) above and ONE value that relates to level (iv).
In addition, suggest a likely cause of the cost driver for any ONE value in EACH of levels (i) to (iii), and
comment on possible benefits from the identification of the cause of each cost driver. (10 marks)
第10题
A.Sorry, it's not clear
B.That sounds all right
C.Sorry, we didn't discuss about that