开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

李晨昱 · 2024年06月05日

如何理解C选项

NO.PZ2023120801000029

问题如下:

Balance sheets of government entities are unlikely to include:

选项:

A.

FX reserves.

B.

long-term debt.

C.

accrual of unfunded liabilities.

解释:

Correct Answer: C

Public sector financial accounting standards vary widely and are often prepared using cash, rather than accrual-based, principles, typically excluding such items as the depreciation of fixed public goods, such as federal highways, or the accrual of unfunded liabilities, such as government pension obligations.

A and B are incorrect because balance sheets of government entities are likely to include FX reserves and long-term debt.

C选项翻译 和 理解 请解释

1 个答案

吴昊_品职助教 · 2024年06月05日

嗨,爱思考的PZer你好:


C选项理解为应付的负债(未付)。只要看到accrual,代表的是权责发生制。

政府采用的是收付实现制,而不是权责发生制。由于没有现金的支付,所以C选项不会出现在政府的资产负债表中,我们选C。

----------------------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!

  • 1

    回答
  • 0

    关注
  • 223

    浏览
相关问题