题目
第1题
第2题
A.Financial statements are prepare
B.A post-closing trial balanc
C.An adjusted trial balanc
D.Adjusting entries.
第3题
to IAS 10 Events after the balance sheet date?
1 The bankruptcy of a credit customer with a balance outstanding at the balance sheet date.
2 A decline in the market value of investments.
3 The declaration of an ordinary dividend.
4 The determination of the cost of assets purchased before the balance sheet date.
A 1, 3, and 4
B 1 and 2 only
C 2 and 3 only
D 1 and 4 only
第4题
A.The course change should be made rapidly to prevent transient induced magnetism while passing the intercardinal headings
B.After the new heading is reached,the vessel should steam on that course for at least two minutes before the adjustment
C.During the course change,you should gently tap the compass to remove any error caused by friction on the pivot bearing
D.After steadying on the new heading,the compass card should be slewed by a magnet and allowed to oscillate freely to remove any gaussin error
第5题
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