[单选题] 提问人:匿名网友 提问时间:2021-08-23

资本金现金流量表是以投资方案资本金作为计算基础,站在( )的角度编制的。


A .项目发起人
B .债务人
C .项目法人
D .债权人

提问人:匿名网友 提问时间:2021-08-23

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2 .Bumi had 120 units of an item in inventory which were purchased some time ago at a cost of$1,200. Immediately before the end of the financial year 20 units were sold for $180. Shortlyafter the year end a further 20 units were sold for $170 with $20 being incurred in deliveringthe items to the customer.At what amount should the items in inventory at the end of the financial year beincluded in the financial statements?

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3 .What is the cost of the remaining inventory using the first-in, first-out (FIFO) formula?

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4 .If Mobi used the average cost method instead of FIFO what would be the effect on inventoryvaluation and reported profit?

A Inventory valuation: Increased Reported profit: Increased B Inventory valuation: Increased Reported profit: Decreased C Inventory valuation: Decreased Reported profit: Increased D Inventory valuation: Decreased Reported profit: Decreased

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5 .对于非经营性技术方案,经济效果评价主要分析拟定方案的( )。

A 盈利能力 B 偿债能力 C 财务生存能力 D 抗风险能力

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7 .工业项目财务评价中,估算营业收入的一项重要假设是( )。

A 当期商品产量等于当期销售量 B 当期商品销售量等于上期产量 C 当期商品销售量等于上期末库存量 D 当期商品销售量等于上期销售量

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10 .通过技术方案投资现金流量表可计算技术方案投资( )。

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