按照重要性原则，财务报告附注应首先披露的是
《企业会计准则——应用指南》《小企业会计准则》等属于典型的_____。
会计规范体系的基础内容是_____。
下列属于会计规章制度的是_____。
会计规范体系的核心是_____。
内部控制包括_____.
题目
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财务报告附注的设计
附注披露的结构和顺序的设计
重要的信息先披露，次要的信息后披露。
①是否遵循了企业会计准则和财务报表的编制基础；
②采用的会计政策和会计估计；
③对财务报表重要项目作进一步解释；
④未在会计报表中列示，但对理解企业财务状况、经营成果和现金流量十分有用的信息，如对或有事项和承诺事项的说明等。
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该科目易错题
- It can be inferred from the passage that England is rarely hit by high magnitude earth.（）ATrueBFalseCNot Given
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- In Paragraph 5, the word"heavily"could best be replaced by which of the following?（）AWidelyBDenselyCChieflyDLargely
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- What effect do the mountains have on winds?（）AMake them dry.BMake them wet.CMake them cool.D Make them weak.
- （）AissueBpassedCdebateDanotherE otherF internationalGrelatedH influenceIsawJprofessorKnationalLcomfortable
- （）AissueB passedCdebateDanotherEotherF internationalG relatedHinfluenceIsawJprofessorK nationalLcomfortable
- （）A issueBpassedC debateDanotherE otherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
- （）AissueB passedCdebateDanotherEotherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
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