A、
B、
C、
D、

单项选择题A、3 B、4 C、5 D、6

单项选择题Which of the following statements about accounting concepts and policies is are correct?1 Companies should never change the presentation or classification of items in their financial statements, even if there is a significant change in the nature of operations.2 Companies should create provisions in times of company growth to be utilised in more difficult times, to smooth profits.A、1 only B、2 only C、1 and 2 D、Both are incorrect