小貝 asked in 社會與文化語言 · 10 years ago

請幫我解題(轉學考初會)

幾題轉學考的題目

希望大家幫幫我

還有一些名詞解釋

我不知道如何用幾句話解釋比較恰當

1.Describe the components of internal control.

2.解釋名詞

(1)Segment Reporting

(2)Equity Method

3.The lettered item below represent a classification scheme for the concepts of

financial accounting. Match each numbered term with the letter of the category

in which it belongs.

(a)Conservatism

(b)Full disclosure

(c)Objectives of accounting information

(d)Materiaity

(e)Reliability

(f)Relevance

(g)Neutrality

(h)Understandability

(i)Consistency

(j)Understandability

(k)Faithful representation

(1) Wong Computer decides that expenditures for equipments of less than

$10,000 shoud be charges as expenses rather than recorded as long-term

assets and depreciated.

(2) If the market value of short-term investments falls below the cost, the

deduction in value would be recorded as an unrealized loss on short-term

investment price decline.

(3) Explanatory notes are considered an integral part of the financial statements

provided by the company.

(4) If Titanic Company decides to change its method of accounting for

inventories, Titanic will have to disclose the change and its dollar effect on net

income.

(5) The information can make a difference in the outcome of a decision.

(6) The most important qualitative characteristics guide the reporting of

accounting information.

(7) Accounting should convey business activity as faithfully as possibile

without influencing anyone in a specific direction.

(8) Furnishing information about business resources, claima to these

resources, and changes in them.

第三題也請幫我解釋一下名詞

謝謝 :)

Update:

請問"Relevance攸關性"是什麼意思?

如果第三題有你會配對的選項

麻煩你告訴我,謝謝~

Update 2:

抱歉我設錯了

本來要放在升學考試類的

不小心變成英文類

1 Answer

Rating
  • 老古
    Lv 7
    10 years ago
    Favorite Answer

    1. The components of internal control.

    **The Control Environment

    **Risk Assessment

    **Control Activities

    **Information and Communication

    **Monitoring

    2.(1)Segment Reporting

    A type of financial reporting in which a firm discloses information by identifiable industry segments. For example, Procter & Gamble reports revenues, income, assets, depreciation, and capital expenditures for each of three segments: beauty and health, household products, and Gillette. Segment reporting is required by the SEC as part of its attempt to provide stockholders and the public with better financial data. Also called line-of-business reporting.

    (2)Equity Method

    An accounting technique used by firms to assess the profits earned by their investments in other companies. The firm reports the income earned on the investment on its income statement and the reported value is based on the firm's share of the company assets. The reported profit is proportional to the size of the equity investment. This is the standard technique used when one company has significant influence over another.

    3.

    (1)(d)Materiaity重大性原則

    (2) (a)Conservatism保守性原則

    (3) (b)Full disclosure充分揭露原則

    (4) (i)Consistency一致性原則

    (5)(f)Relevance攸關性

    (6) ???(h)Understandability

    (7) ??? (k)Faithful representation

    (8) ???(c)Objectives of accounting information

    ,

    2010-07-08 17:39:59 補充:

    企業的績效是從大大小小的決策及其結果累積上來的,而所謂的決策就是要在許多不同方案之中選擇較優的。各不同方案之間,有些事項是各方案都有的、一樣的、不變的,而有些事項是則只是某些方案中才有的。在比較各方案之優劣時,我們比較要關切的是那些有差異的部份,這部份又稱之為「攸關事項」,反之各方案間共同不變的部份,可暫不考慮,又稱之為「非攸關事項」。易言之,在考量一項決策時,各項決策方案均無法改變的事項,無需列入決策考量,該事項稱之為「非攸關事項」,其餘會影響決策的則為「攸關事項」。

    2010-07-08 17:44:45 補充:

    請參考下列考題第一題之第二小題.

    http://www.license.com.tw/lawyer/exam/License/90-j...

    2010-07-08 17:56:53 補充:

    第三題第六小題

    The four main qualitative characteristics of financial statements are:

    i) Understandability ( h)

    ii) Relevance

    iii) Reliability

    iv) Comparability

    2010-07-08 18:12:57 補充:

    確認第三題.

    (6) (h)Understandability

    (7) (k)Faithful representation

    (8)(c)Objectives of accounting information

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