Here are some accounting principle-related questions in English along with their translations and answers:
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Question (English): What is the primary criterion for recognizing revenue under ASC 606 (Revenue from Contracts with Customers)? Translation (中文): 根据ASC 606（与客户合同的收入）的主要收入确认标准是什么？ Answer: The primary criterion is that revenue is recognized when the customer obtains control over the goods or services.
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Question (English): According to IAS 37 (Provisions, Contingent Liabilities, and Contingent Assets), when should a provision be recognized? Translation (中文): 根据IAS 37（或有负债和或有资产），何时应确认一项准备？ Answer: A provision should be recognized when there is a present obligation arising from past events, it is probable that an outflow of resources will be required, and the amount can be reliably estimated.
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Question (English): Under IFRS 16 (Leases), which party recognizes a lease liability? Translation (中文): 根据IFRS 16（租赁），哪一方应确认租赁负债？ Answer: The lessee (tenant) recognizes a lease liability.
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Question (English): According to IAS 38 (Intangible Assets), which intangible assets can be capitalized? Translation (中文): 根据IAS 38（无形资产），哪些无形资产可以资本化？ Answer: Intangible assets that are controlled by the entity, generated from outside the entity, and expected to generate future economic benefits can be capitalized.
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Question (English): What is the main difference between a financial asset classified as amortized cost and one classified as fair value through profit or loss (FVTPL) under IAS 39 (Financial Instruments: Recognition and Measurement)? Translation (中文): 根据IAS 39（金融工具：确认和计量），以摊余成本计量的金融资产与以公允价值计量且其变动计入当期损益的金融资产的主要区别是什么？ Answer: The main difference is that the former is measured at cost less impairment, while the latter is measured at fair value with changes in fair value recognized in profit or loss.
These questions are designed to test understanding of various accounting principles according to international financial reporting standards.
