Which method of accounting adjusts income and capital values to allow for the effects of general price inflation?
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .作为现金等价物，必须具备的条件有（ ）。
A 期限短 B 流动性强 C 易于转换为已知金额现金 D 价值变动风险很小 E 能进行抵押
2 .Historical cost accounting remains in use because of its practical advantages.Which one of the following is NOT an advantage of historical cost accounting?
A Amounts of transactions are reliable and can be verified B Amounts in the statement of financial position can be matched to amounts in the statement of cash flows C It avoids the overstatement of profit which can arise during periods of inflation D It provides fewer opportunities for creative acco...
3 .Overstatement of profits can arise during periods of inflation. This then leads to a number of other consequences. Which one of the following is NOT a likely consequence of overstatement of profits?
A Higher wage demands from employees B Higher tax bills C Reduced dividends to shareholders D Overstated EPS
4 .Drexler acquired an item of plant on 1 October 20X2 at a cost of $500,000. It has an expected life of five years (straight line depreciation) and an estimated residual value of 10% of its historical cost or current cost as appropriate. As at 30 September 20X4, the manufacturer of the plant still makes the same item of plant and its current price is $600,000.What is the correct carrying amount to be shown in the statement of financial position of Drexler as at 30 September 20X4 under historical cost and current cost?
A Historical cost: 320,000; Current cost: 600,000 B Historical cost: 320,000; Current cost: 384,000 C Historical cost: 300,000; Current cost: 600,000 D Historical cost: 300,000; Current cost: 384,000
5 .The 'physical capital maintenance' concept states that profit is the increase in the physical productive capacity of the business over the period. This concept is applied in:
A Current cost accounting B Historical cost accounting C Current value accounting D Current purchasing power accounting
7 .Under CCA goods sold are charged to profit or loss at:
A Historical cost B Replacement cost C Net realisable value D Economic value
8 .假设ABC公司2016年实际销售收入为2000万元，2017年预计销售收入为2500万元，2016年资产总计为3000万元，假设2017年资产销售百分比不变，则2017年预计资产为 （ ）。
A 3750 B 4200 C 4500 D 3600
9 .假设ABC公司2016年资产总计和负债总计分别为3000万元、1500万元，2017年预计资产总计3750万元，2017年预计负债总计1875万元，则2017年的筹资额为 （ ）。
A 375 B 650 C 368 D 459
10 .以基期水平为基础，分析预算期业务量水平及有关影响因素的变动情况，通过调整基期项目及数额，编制相关预算的方法是 （ ）。
A 增量预算法 B 固定预算法 C 弹性预算法 D 滚动预算法
