试题与答案

In 1995, the CFA Institute sponsored and f

题型:单项选择题

题目:

In 1995, the CFA Institute sponsored and funded the Global Investment Performance Standards (GIPS) in response to : ()

A. an increase in insider trading.

B. new regulation passed by the SEC.

C. a need to address issues, such as portability of investment results.

答案:

参考答案:C

解析:

The GIPS were created to address the portability of investment results, varying time periods, and survivorship biases. Government regulation was not an issue nor was insider trading.

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题型:多项选择题

下列有关股份有限公司收入确认的表述中,正确的有( )。

A.广告制作佣金应在相关广告或商业行为开始出现于公众面前时,确认为劳务收入

B.与商品销售收入分开的安装费,应在资产负债表日根据安装的完工程度确认为收入

C.对附有销售退回条件的商品销售,如不能合理的确定退货的可能性,则应在售出商品退货期满时确认收入

D.劳务开始和完成分属于不同的会计年度时,在劳务结果能可靠估计的情况下,应在资产负债表日按完工百分比法确认收入

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