问题如下:
Neutrality of information in the financial statements most closely contributes to which qualitative characteristic?
选项:
A.Relevance.
B.Understandability.
C.Faithful representation.
解释:
C is correct.
The fundamental qualitative characteristic of faithful representation is contributed to by completeness, neutrality, and freedom from error.
解析:faithful representation会计信息质量的一个定性要求,具体是指企业提供的信息应该是完整的、中立的,并且没有差错。
这页知识点的 ppt 可以截图我看看么?