[填空题]A—accounting principle B—asset
C—borrower D—capital gain
E—cash flow F—certificate
G—commissions H—credit card
I—dividends J—domestic law
K—fixed rate L—growth rate
M—income tax N—intellectual property right
O—invoice P—letter of credit
Q—stockholders R—sampling
S—taxpayer T—seed capital

______固定利率 ______现金流

[填空题]A—accounting principle B—asset
C—borrower D—capital gain
E—cash flow F—certificate
G—commissions H—credit card
I—dividends J—domestic law
K—fixed rate L—growth rate
M—income tax N—intellectual property right
O—invoice P—letter of credit
Q—stockholders R—sampling
S—taxpayer T—seed capital

______国内法 ______发票

[填空题]
( ) 国内法 ( ) 发票

[填空题]A—accounting principle B—asset
C—borrower D—capital gain
E—cash flow F—certificate
G—commissions H—credit card
I—dividends J—domestic law
K—fixed rate L—growth rate
M—income tax N—intellectual property right
O—invoice P—letter of credit
Q—stockholders R—sampling
S—taxpayer T—seed capital
( )国内法 ( )发票

[单项选择]The reliability principle requires that accounting information be dependable--free from significant error and bias. Users of accounting information rely on its truthfulness. To be reliable, information must be verifiable by people outside the business; Financial statement users may consider information reliable if independent experts would agree that the information is based on objective and honest measurement.
Consider the error in a company’s failure to accrue interest revenue at the end of an accounting period. This error results in understated interest revenue and understated net income. Clearly, this company’s accounting information is unreliable.
Biased information -- data prepared from a particular viewpoint and not based on objective facts -- is also unreliable. Suppose a company purchased inventory for $ 25. 000. At the end of the accounting period, the inventory had declined in value and can be replaced for $ 20 000. Under the lower of cost or market rule, the compa