[单选题] 提问人:匿名网友 提问时间:2021-08-23

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提问人:匿名网友 提问时间:2021-08-23

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1 .Which of the following costs should be included in the valuation of inventory of finishedgoods held by a manufacturing company, in accordance with IAS 2 “Inventories”?(1) Import duties on raw materials(2) Materials wasted in the production process that exceed normal losses(3) Finance department costs relating to the payroll for production employees.

A All three items B 1 and 2 only C 1 and 3 only D 2 and 3 only

题型: 单选题 提问时间: 2021-08-23

2 .Exco sells washing machines with a mark-up of 20%. It also sells with each machine a threeyearextended warranty for $100. Exco offers a 5% discount if the customer pays in cash.If the cost of a washing machine is $1,000 how much revenue should be recognisedinitially for a cash sale in accordance with IAS 18 “Revenue” (to the nearest $)?

A $1,140 B $1,188 C $1,200 D $1,235

题型: 单选题 提问时间: 2021-08-23

3 .Alberta has the following research and development activities in the year to 31 December2013:(1) Carried out detailed investigative work for a new manufacturing process incurringcosts of $150,000. Tests were still in progress at the end of the year.(2) Bought a patented design for a product costing $200,000.(3) Training staff to operate new machinery $100,000.(4) Development of a new brand costing $240,000.How much should Alberta recognise in its statement of financial position at 31December 2013 in accordance with IAS 38 “Intangible Assets”?

A $200,000 B $300,000 C $390,000 D $440,000

题型: 单选题 提问时间: 2021-08-23

4 .Which of the following statements concerning consolidated financial statementsprepared in accordance with International Financial Reporting Standards are correct?(1) Only the acquisition method can be applied to a business combination(2) There are no grounds on which a subsidiary can be excluded from consolidation(3) Owning 50% of voting rights is sufficient to establish control(4) A parent company that prepares consolidated financial statements is required topresent separate financial statements.

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

题型: 单选题 提问时间: 2021-08-23

5 .

A $75,000 B $100,000 C $200,000 D $400,000

题型: 单选题 提问时间: 2021-08-23

7 .古希腊诡辩论者提出“飞矢不动”,指出飞行着的箭在飞行轨道上的每一个点上是静止不动的,所以飞行的箭是不动的。该派主张割裂了事物运动是( )。

A 必然性与偶然性的统一 B 一般与个别的统一 C 抽象性与具体性的统一 D 连续性与非连续性的统一

题型: 单选题 提问时间: 2021-08-23

8 .“环境的改变和人的活动的或自我改变的一致,只能被看作是并合理地理解为 变革的实践。”这是( )。

A 一切唯物主义观点 B 辩证唯物主义观点 C 形而上学唯物主义观点 D 一切唯心主义观点

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9 .下列说法正确的是( )。  

A 经济体制是指一定生产关系或经济制度的具体表现形式,反映社会经济采取的资源配置方式 B 政治经济学研究的出发点是经济制度和经济体制 C 经济体制是经济制度的基础 D 经济制度是指人类社会发展一定阶段上占主体地位的...

题型: 单选题 提问时间: 2021-08-23

10 .和普通商品相比,把金或银等贵金属从商品世界中分离出来固定地充当一般等价物,表现其他商品的价值,这是由于( )。

A 金或银等贵金属是商品,具有价值 B 金或银等贵金属比较稀缺 C 人们偏好拥有金或银等贵金属 D 金或银等贵金属的自然特性最适合充当一般等价物

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