产品组合优化决策适用于（ ）的企业。
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1 .At December 31, Year 2, Off-Line Co. changed its method of accounting for demo costs from writing off the costs over two years to expensing the costs immediately. Off-Line made the change in recognition of an increasing number of demos placed with customers that did not result in sales. Off-Line had deferred demo costs of USD500,000 at December 31, Year 1, USD300,000 of which were to be written off in Year 2 and the remainder in Year 3. Off-Line's income tax rate is 30%. In its Year 3 financial statements, what amount should Off-Line report as cumulative effect of change in accounting principle?
A USD500,000 B USD0 C USD200,000 D USD350,000
2 .如果企业有剩余的生产能力可供使用，或者可以利用过时老产品腾出来的生产能力，在有几种新产品可供选择时，一般采用（ ）分析法进行决策。
A 边际贡献 B 变动成本 C 固定成本 D 利润总额
3 .How should the effect of a change in accounting principle that is inseparable from the effect of a change in accounting estimate be reported?
A By restating the financial statements of all prior periods presented. B As a correction of an error. C By footnote disclosure only. D As a component of income from continuing operations.
4 .下列选项中，不属于品种决策的是（ ）。
A 生产何种新产品 B 亏损产品是否停产 C 零部件是自制还是外购 D 最佳经济订货批量
5 .Lore Co. changed from the cash basis of accounting to the accrual basis of accounting during the current year. The cumulative effect of this change should be reported in Lore's current year financial statements as a:
A Component of income before extraordinary item. B Prior period adjustment resulting from the change in accounting principle. C Prior period adjustment resulting from the correction of an error. D Component of income after extraordinary item.
7 .How should the effect of a change in accounting estimate be accounted for?
A As a prior period adjustment to beginning retained earnings B By reporting pro forma amounts for prior periods. C By restating amounts reported in financial statements of prior periods. D In the period of change and future periods if the change affects both.
8 .在联合产品中，联合成本属于（ ）。
A 相关成本 B 沉没成本 C 历史成本 D 未来成本
9 .Foy Corp. failed to accrue warranty costs of USD50,000 in its December 31, Year 1, financial statements. In addition, a USD30,000 change from straight-line to accelerated depreciation was made at the beginning of Year 2. Both the USD50,000 and the USD30,000 are net of related income taxes. What amount should Foy report as prior period adjustments in Year 2?
A USD0 B USD80,000 C USD50,000 D USD30,000
10 .流动比率不能作为衡量企业短期偿债能力的绝对标准，它的局限性主要表现在（ ）。
A 流动比率高意味着短期偿债能力一定很强 B 存在统一标准的流动比率数值 C 计价基础的不一致在一定程度上削弱了该比率反映长期偿债能力的可靠性 D 该比率只反映报告日的动态状况，具有较强的粉饰效应
