A change in accounting principle requires that the cumulative effect of the change for prior periods be shown as an adjustment to
A: beginning retained earnings for the earliest period presented.
B: net profit for the period in which the change occurred.
C: comprehensive income for the earliest period presented.
D: stockholders’ equity for the period in which the change occurred.
A: beginning retained earnings for the earliest period presented.
B: net profit for the period in which the change occurred.
C: comprehensive income for the earliest period presented.
D: stockholders’ equity for the period in which the change occurred.
A
举一反三
- Which one of the following is a change in an accounting principle（） A: A change from FIFO to LIFO. B: Recording a prior period adjustment. C: A change in the estimated service life of machinery.
- At the beginning of the period assets are $18,000 and at the end of the period assets are $21,000. At the beginning of the period liabilities are $11,000 and at the end of the period liabilities are $10,000. How did owners' equity for the period change? A: Decrease of $1,000 B: Increase of $3,000 C: Increase of $1,000 D: Decrease of $3,000 E: Increase of $4,000
- When economists talk about growth in the economy, they measure that growth as the A: absolute change in nominal GDP from one period to another. B: percentage change in nominal GDP from one period to another. C: absolute change in real GDP from one period to another. D: percentage change in real GDP from one period to another.
- The retention ratio can be computed as: A: 1 − Plowback ratio. B: (Change in retained earnings + Cash dividends)/Net income. C: Change in retained earnings/Cash dividends. D: 1 − (Cash dividends/Net income).
- The maps present the ____ which occurred in Oxford over a period of several centuries.
内容
- 0
The adjustment in a second culture may include the following periods except A: honeymoon period B: culture shock period C: mental integration period D: initial adjustment period
- 1
Which stage of culture shock is full of observations and new discoveries？（ ） A: adjustment period B: honeymoon period C: crisis period D: mastery period
- 2
18L. Little or no change in the barometric reading over a twelve hour period indicates _____.
- 3
There was hardly any change in the sales throughout the period except for a slight rise on 1999.
- 4
The development of e-commerce in China can be roughly divided into three periods which are___. A: outbreak period B: budding period C: development period D: application maturity period