单项选择题

垄断市场状态下，企业一般最需要关注竞争程度。（）

A．对
B．错

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单项选择题

A sale and leaseback transaction involves the sale of an asset and the leasing back of the same asset. If the arrangement meets the IFRS 15 Revenue from Contracts with Customers criteria to be recognised as a sale, how should any ‘profit’ on the sale be treated?
A、Recognise whole amount of profit immediately in profit or loss
B、Defer profit and amortise over the lease term
C、Recognise proportion relating to right-of-use retained
D、Recognise proportion relating to right-of-use transferred

不定项选择

总体审计策略中不需要考虑重要性。

A．错误
B．正确