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2020年acca考试F3考试模拟练习(178)

2020-09-02 10:19:17 来源: 中公财经 浏览量:

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12.2 Which of the fllowing statements about contingent assets and contingent liabilities are correct?

1 A contingent asset should be disclosed by note if an inflow of economic benefits is probable.

2 A contingent liability should be disclosed by note if it is probable that a transfer of economic benefits to settle it will be required, with no provision being made.

3 No disclosure is required for a contingent liability if it is not probable that a transfer of economic

benefits to settle it will be required.

4 No disclosure is required for either a contingent liability or a contingent asset if the likelihood of a

payment or receipt is remote.

A 1 and 4 only

B 2 and 3 only

C 2,3and 4.

D 1,2and 4

答案:A

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