“甘温除热”的代表方是( )

rities and fair value at year end is $90,000. What amounts should be recognized in income statement and balance sheet about this investment？ Balance Sheet Income Statement

A.$100,000 $10,000 unrealized loss

B.$90,000 $10,000 unrealized loss

C.$90,000 No gain or loss

Which statement is INCORRECT about the two attackers？

A．They were dressed as women.

B．Their identities were still unclear.

C．They protected themselves from being injured in the explosion.

D．They detonated explosives on a Shiite Mosque.

ABC has an accounting year end of 31 December and pays $300 per quarter for electricity. At 1 January 20x6 the statement from the electricity supplier showed that ABC had prepaid by $25. ABC then received electricity bills for the next four quarters starting on 1 January 20x6 and ending on 31 December 20X6 for $350, $375, $275 and $300 respectively. Which of the following are the correct entries for electricity in ABC’s statement of profit or loss and statement of financial position for the year ended 31 December 20X6？

A、Statement of profit or loss statement of financial position $1300 $75 accrual

B、Statement of profit or loss statement of financial position $1300 $$75 prepayment

C、Statement of profit or loss statement of financial position $1200 $125 accrual

D、Statement of profit or loss statement of financial position $1200 $125 prepayment

A、Normal losses always occur in a particular process

B、Normal loss i s the number of rejected outputs from a process.

C、Normal loss units are valued at their scrap value in the process account.

D、In the process account, the the corresponding figure for normal loss is always zero.

According to the passage, which of the following statement about knitting is Not true？

A．Knitting is a profit-making business.

B．Knitting helps one get free from a bad mood.

C．Knitting requires patience.

D．Knitting helps one get rid of bad habit.

Which of the following statement is TRUE about Hurricane Katrina？

A.It did not lose its strength as it moved.

B.It claimed over 200 peoples lives.

C.It caused 80 billion dollars loss for Florida peninsula.

D.It lasted for full 24 hours.

A、Dividends paid on ordinary shares should be included in the statement of profit or loss and other comprehensive income.

B、Dividends paid on redeemable preference shares are treated in the same way as dividends paid on ordinary shares.

C、The statement of profit or loss and other comprehensive income shows the gain on revaluation of non-current assets for the period.

D、Dividend is an item of expense presented in the statement of profit or loss.

A、A statement of change in equity

B、A statement of cash flows

C、A statement of financial position

D、A statement of profit or loss

Which of the following statements about company financial statements is/are correct, according to International Financial Reporting Standards？ 1. Dividends paid on ordinary shares should be included in the statement of profit or loss and other comprehensive income. 2. Dividends paid on redeemable preference shares are treated in the same way as dividends paid on ordinary shares. 3. The statement of profit or loss and other comprehensive income shows the gain on revaluation of non-current assets for the period.

A、1, 2 and 3

B、only 3

C、2 & 3

D、only 1