101 cpa 中會選擇 - 會計
By Agnes
at 2012-08-30T00:39
at 2012-08-30T00:39
Table of Contents
今年中會選擇第一題
(1)企業財務報表通常基於繼續經營假設編製，以下有關繼續經營假設之敘述，何者錯誤？
選項C 當一企業擁有經營獲利之歷史且可隨時獲得財務資源，不須詳細分析，
即可推論其採繼續經營假設尚屬適當
此題考選部答案是D
請問大家覺得 不需詳細分析 這句話如此武斷 是否有釋疑的空間
社會經濟變動如此快速 誰敢這樣就下定結論
如果大家覺得有釋疑的空間 想請問如何找出佐證資料
或者其實是公報有寫 本人沒唸到 請各位先進 幫我解答 謝謝
--
(1)企業財務報表通常基於繼續經營假設編製，以下有關繼續經營假設之敘述，何者錯誤？
選項C 當一企業擁有經營獲利之歷史且可隨時獲得財務資源，不須詳細分析，
即可推論其採繼續經營假設尚屬適當
此題考選部答案是D
請問大家覺得 不需詳細分析 這句話如此武斷 是否有釋疑的空間
社會經濟變動如此快速 誰敢這樣就下定結論
如果大家覺得有釋疑的空間 想請問如何找出佐證資料
或者其實是公報有寫 本人沒唸到 請各位先進 幫我解答 謝謝
--
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