[多选题] 提问人:匿名网友 提问时间:2021-08-24

技术改造的原则有( )。


A .以提高经济效益为中心
B .成龙配套
C .局部规划
D .量力而行
E .以内涵为主扩大再生产

提问人:匿名网友 提问时间:2021-08-24

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A 方案1 B 方案2 C 方案3 D 方案4

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2 .某企业运用投资回收期法进行技术改造项目决策,该项目有四个互斥方案,各方案的投资额和年净收益额如下表所示(单位:万元)。方案/指标投资额年净收益方案一600110方案二500100方案三42090方案四40075若标准投资回收期为6年,则该企业应选择( )。

A 方案一 B 方案二 C 方案三 D 方案四

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3 .某企业进行技术改造项目决策时,有四个互斥方案备选方案,如下图所示:根据投资回收期法,该企业应选择( )。方案/指标投资额(万元)年净收益(万元)方案1800150方案2650200方案3520130方案445090

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4 .技术改造的内容包括( )。

A 工艺改革 B 设备更新改造 C 产品更新换代 D 信息利用 E 厂房翻新改造

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5 .下列企业技术改造内容中,属于内层技术改造的有( )。

A 新设备的添置 B 新产品的开发 C 新管理方式的实施 D 新工艺的发明 E 新组织形式的采用

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7 .Which of the following may be classified as a monetary item in accordance with IAS 21 The Effects of Changes in Foreign Exchange Rates?(1) A provision for the settlement of a foreign currency debt that is to be settled with the delivery of an item of machinery(2) A foreign currency denominated payable(3) A dividend due from the holding of a foreign equity investment(4) Inventory due to be exported in the following period

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8 .Fargone currently uses the Krown as its functional currency. Fargone has grown substantially and for the last two years ending 31 December 20X6 has exported most of its goods, with a large growth in dollar sales, more than 90% of its trade being denominated in dollars.In accordance with IAS 21 The Effects of Changes in Foreign Exchange Rates which of the following applies to the functional currency of Fargone as at 31 December 20X6?

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9 .On 28 November Patter purchased some goods for Krown 220,000. On 17 December Patter made a payment of Krown 110,000. At 31 December, Patter’s year end, all of the goods remain in inventory and Krown 110,000 is still outstanding.Exchange rates are as follows:28 November   USD1 = Krown 5.5017 December   USD1 = Krown 5.3031 December   USD1 = Krown 5.60What is the exchange gain or loss to be included in Patter’s profit or loss for the current year?

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10 .Belltop has received Krown 2,300,000 as a prepayment on an item of machinery which is to be delivered to the customer in the following period. The prepayment is a non-monetary item. Belltop’s functional currency is the dollar. The exchange rate on receipt of the cash was USD1 = Krown 4.8 and at the year end USD1 = Krown 5.1.What is the exchange gain or loss to be included in Belltop’s profit or loss for the current year?

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