存货是指企业在生产经营过程中为销售或者耗用而储备的物资,包括( )。
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1 .Which of the following should be disclosed in a summary of significant accounting policies?
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2 .储存成本指为保持存货而发生的成本,包括( )。
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3 .Which of the following must be included in a company's summary of significant accounting policies in the notes to the financial statements?
A Schedule of fixed assets. B Summary of long-term debt outstanding. C Revenue recognition policies. D Description of current year equity transactions.
5 .Which of the following is correct concerning financial statement disclosure of accounting policies?
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6 .由于新、旧设备的寿命期不相同,就不能再使用现金流出总现值作为决策标准,而是应该使用年平均成本。( )
Y 对 N 错
7 .Which of the following is not a disclosure requirement related to risks and uncertainties under U.S. GAAP?
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