MOOC 中级财务会计学（下）（双语）(广东财经大学华商学院)1453148205 最新慕课完整章节测试答案

第一章测试

1、单选题：
‌How does the Conceptual Framework define an asset?‏‌‏
选项：
A: A resource owned by an entity as a result of past events and from which future economic benefits are expected to flow to the entity
B: A resource over which an entity has legal rights as a result of past events and from which economic benefits are expected to flow to the entity
C: A resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity
D: A resource to which an entity has a future commitment as a result of past events and from which future economic benefits are expected to flow from the entity
答案: 【 A resource controlled by an entity as a result of past events and from which future economic benefits are expected