MOOC F7 财务报告(2021秋)(西安交通大学)1464272161 最新慕课完整章节测试答案
第一章 概念框架
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 to flow to the entity】点我阅读全文