题目内容

When the cost of goods and services used are recognized as an expense in the same period that its generated revenue is recognized, which of the following principle (s) is/are being described

A. The matching principle for revenue and expense recognition.
B. The accrual and expense recognition principles.
C. The depreciation and accrual principles.

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在性质上属于法律审查文书的是______

A. 刑事裁判文书
B. 第一审行政判决书
C. 第二审行政裁判书
D. 再审行政判决书

第二审行政判决书的理由部分包括维持或改判的理由和______

A. 判决所依据的《行政诉讼法》的条款
B. 判决所依据的法律条款
C. 判决所依据的相关实体法的条款
D. 判决所依据的法院查明的事实

Coleman Corporation’s unadjusted trial balance at the end of 2007 reflected compensation expense of $ 90 million. The trial balance did not include the following: Because of the holidays, no salary accrual was made for the last week of the year. Salaries for the last week totaled $ 3.5 million and were paid on January 4, 2008. Employee bonuses for 2007 totaled $ 5 million. The bonuses were paid on January 31,2008. Ignoring payroll taxes, what is Coleman’ s adjusted compensation expense for the year ended 2007 and what impact will the adjustment have on Coleman’ s 2007 current ratio Compensation expense Current ratio ①A. $ 98.5 million Decrease ②B. $ 98.5 million No effect ③C. $ 94.5 million Decrease

A. ①
B. ②
C. ③

简述民事裁定书的概念和分类。