( )是一种最古老、最基本、最普遍的交易方式。
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1 .Which of the following statements is correct concerning inventory records for amanufacturing company?
A Inventory records must be kept showing all receipts and issues B It is possible that a full physical count may not be required at any time C All inventory must be physically counted at the end of the financial year D Stock-checking is not required where continuous inventory records are kept
2 .After the profit and loss of Santa had been prepared, some inventory was found at the back ofthe warehouse which had been excluded from the physical count. The inventory had a valueof $100.How does the necessary adjustment affect gross profit and assets?
A Gross profit: Increase Assets: Decrease B Gross profit: Decrease Assets: Decrease C Gross profit: Increase Assets: Increase D Gross profit: Decrease Assets: Increase
3 .Spain has incorrectly included closing inventory in its financial statements at $32,943 insteadof $37,642.What is the result of the error and the necessary correction?
A Profit is understated by $4,699To correct: Dr Inventory $4,699, Cr Trading account $4,699 B Profit is overstated by $4,699To correct: Dr Inventory $4,699, Cr Trading account $4,699 C Profit is overstated by $4,699To correct: Dr Trading account $4,699, Cr Inventory $4,699 D Profit is understated by...
4 .At the end of its accounting period a business erroneously excluded goods bought on creditfrom its closing inventory. It also failed to record the purchase of those goods in itsaccounting records.The effect of these omissions is to understate which of the following?
A Cost of sales and current assets B Gross profit and current liabilities C Current assets only D Current assets and current liabilities
5 .不属于退出壁垒考虑的因素是( )。
A 资产专用性和沉没成本 B 解雇费用 C 道德风险 D 政策和法律的限制
7 .流通信息流是沟通社会再生产过程各环节之间联系的桥梁,这体现了信息流的( )。
A 沟通功能 B 决策功能 C 反馈功能 D 增值功能
8 .期货市场具有( )功能。
A 价格发现 B 调节供求关系 C 规避风险 D 有助于价格反馈机制的发挥 E 有利于竞争规律的发挥
9 .实现产品差别化的方法主要有( )。
A 产品主体差别化 B 品牌差别化 C 价格差别化 D 渠道差别化 E 经营差别化
10 .下列不属于对内部审计人员的处罚的是:
A 罚款 B 批评教育 C 行政处分 D 移交司法机关
