1.【答案】A。
解析:A.一致性原则。企业在会计核算中,在不同时期内企业对同一会计处理的核算方法要注意一致和连贯。
知识点:The IASB's Conceptual Framework
2.【答案】 BD。
解析:The qualitative characteristics of financial information include Relevance,Faithful representation, Timeliness, Comparability, Verifiability ,Understandability.
知识点:The qualitative characteristics of financial information