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ACCA每日一小考第十二期题目+答案解析

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admin 发表于 2014-6-9 12:47:30 | 显示全部楼层 |阅读模式
Which of the following options represent features of the qualitative characteristic of faithful representation?
A. Complete.
B. Predictive value.
C. Consistent.
D. Free from errors.
E. Neutral.                                          正确答案:A,D,E

答案解析:

The correct answers are:
Free from errors
Neutral
Complete
In the statement of principles the features of reliability are given as: faithful representation, neutral, free from material error, complete and prudence.Predictive value is a characteristic of relevance.
Consistency is a characteristic of comparability.


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