下列各项中，属于限制购买新技术、新设备的协议包括（　　）。

1 .The inventory value for the financial statements of Q for the year ended 31 December 20X1 was based on an inventory count on 4 January 20X2, which gave a total inventory value of USD 836,200.Between 31 December and 4 January 20X2, the following transactions took place:　USD Purchases of goods8,600Sales of goods （profit margin 30% on sales）14,000Goods returned by Q to supplier700What adjusted figure should be included in the financial statements for inventories at 31 December 20X1?

A USD 818,500 B USD 834,300 C USD 838,100 D USD 853,900

题型: 单选题 提问时间: 2021-08-24

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2 .对市场支配地位的概念理解正确的有（　　）。

A 具有市场支配地位的经营者一定是独占者 B 具有市场支配地位的经营者可以是一个 C 市场支配地位是一种市场结构状态 D 市场支配地位是一种行为

题型: 多选题 提问时间: 2021-08-24

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3 .According to IAS 2 Inventories, which of the following costs should be included in valuing the inventories of a manufacturing company?(1) Carriage inwards(2) Carriage outwards(3) Depreciation of factory plant(4) General administrative overheads

A 1 and 3 only B 1, 2 and 4 only C 2 and 3 only D 2, 3 and 4 only

题型: 单选题 提问时间: 2021-08-24

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4 .歧视待遇是指对条件相同的交易相对人在交易条件上实行差别待遇。其中的“交易条件”包括（　　）。

A 交易价格 B 交易品种 C 数量折扣 D 保修期限

题型: 多选题 提问时间: 2021-08-24

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5 .IAS 2 Inventories defines the extent to which overheads are included in the cost of inventories of finished goods.Which of the following statements about the IAS 2 requirements relating to overheads are true?(1) Finished goods inventories may be valued on the basis of labour and materials cost only, without including overheads.(2) Factory management costs should be included in fixed overheads allocated to inventories of finished goods.

A 1 only B 2 only C Both 1 and 2 D Neither 1 nor 2

题型: 单选题 提问时间: 2021-08-24

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7 .Which of the following are correct?(1) The carrying amount of inventory should be as close as possible to net realizable value.(2) The valuation of finished goods inventory must include production overheads.(3) Production overheads included in valuing inventory should be calculated by reference to the company’s normal level of production during the period.(4) In assessing net realisable value, inventory items must be considered separately, or in groups of similar items, not by taking the inventory value as a whole.

A 1 and 2 only B 1 and 3 only C 2, 3 and 4 D 3 and 4 only

题型: 单选题 提问时间: 2021-08-24

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8 .关于行政性垄断的危害，下列说法中，正确的有（　　）。

A 助长腐败 B 破坏市场秩序 C 减损消费者福利 D 损害国家利益

题型: 多选题 提问时间: 2021-08-24

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9 .The net realisable value of inventory is defined as the actual or estimated selling price less allcosts to be incurred in marketing, selling and distribution.Which of all the following additional items should be deducted in calculating the net realisable value of inventory?Trade discounts：Settlement discounts：Costs to completion：

A Trade discounts：No；Settlement discounts：Yes；Costs to completion：Yes B Trade discounts：Yes；Settlement discounts：No；Costs to completion：Yes C Trade discounts：Yes；Settlement discounts：Yes；Costs to completion：No D Trade discounts：Yes；Settlement discounts：Yes；Costs...

题型: 单选题 提问时间: 2021-08-24

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10 .抽象行政性垄断行为的具体形式包括（　　）。

A 裁定 B 判决 C 通知 D 通告

题型: 多选题 提问时间: 2021-08-24

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