問題一覧
1
C
2
D
3
A
4
E
5
D
6
B
7
A
8
D
9
B
10
B
11
B
12
D
13
C
14
A
15
C
16
E
17
D
18
B
19
A
20
D
21
D
22
Philippine GAAP provides that contributions received from shareholders shall be recorded at the ________ and _____________
Fair value and credited to donated capital
23
Gift or grant from nonshareholders shall be recorded at_______ when received or receivable.
Fair Value
24
Gift or grant from nonshareholders is generally subsidy and therefore recognized as ________
Income
25
d
26
b
27
d
28
a
29
d
30
b
31
a
32
a
33
c
34
b
35
a
36
b
37
b
38
c
39
d
40
c
41
d
42
b
43
c
44
d
45
d
46
a
47
a
48
a