55,000 units are produced and 45,000 sold.What is the profit under marginal costing?

1 .母公司报表中含有实质上构成对子公司(境外经营)净投资的外币货币性项目的情况下，在编制合并财务报表抵销分录时，应遵循的原则有（　）。

A 实质上构成对子公司净投资的外币货币性项目以母公司或子公司的记账本位币反映，则该外币货币性项目产生的汇兑差额应转入“外币报表折算差额” B 实质上构成对子公司净投资的外币货币性项目以母 C 如果合并财务报表中...

题型: 多选题 提问时间: 2021-08-23

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2 .企业可以选用人民币以外的货币作为记账本位币。（　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-23

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3 .A company has two manufacturing departments, M1 and M2, and a service department S1. Itmanufactures slick racing tyres which spend two hours being processed in M1 and one hourbeing processed in M2. M1 and M2 use the service department in the ratio 4:6.The following information is also relevant: M1 M2 S1Overheads apportioned $56,500 $72,020 $36,760Direct labour hours 8,900 5,300 --------Overheads are to be absorbed on the direct labour hour basis.Using total absorption costing, how much overhead will be absorbed into each slickracing tyre?

A $26.29 B $30.50 C $33.75 D $34.02

题型: 单选题 提问时间: 2021-08-23

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4 .A company currently operates a total absorption costing system. The following informationis budgeted for the first year of trading:Sales 1,500 units @ $130/unitOpening inventory NilClosing inventory 90 unitsFixed production overheads $63,600Marginal cost of production $43/unitIf the company was to change to using a marginal costing system, what would be theeffect on the budgeted profit for the year?

A A decrease of $3,600 B An increase of $3,600 C A decrease of $3,816 D An increase of $3,816

题型: 单选题 提问时间: 2021-08-23

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5 .If normal activity is 50,000 units produced and sold, what is the absorption cost of a unitof finished goods inventory?

A $15.00 B $17.50 C $25.00 D $31.50

题型: 单选题 提问时间: 2021-08-23

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7 .与其他金融机构相比，商业银行最明显的特征是（ ）。

A 吸收活期存款，创造信用货币 B 以盈利为目的 C 经营对象是货币资金 D 制定国家金融政策

题型: 单选题 提问时间: 2021-08-23

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8 .

A $4,684 B $11,156 C $17,500 D $26,500

题型: 单选题 提问时间: 2021-08-23

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9 .银行资产在不受损失的条件下能够迅速变现的能力是资产的（ ）.

A 盈利性 B 流动性 C 安全性 D 效益性

题型: 单选题 提问时间: 2021-08-23

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10 .A company uses a predetermined overhead absorption rate of $4.00 per direct labour hour.During April, total labour hours were 10,000 of which 2,000 hours were supervision andother indirect labour. Actual overhead incurred was $30,000.What was the over or under recovery of overhead for April?

A $10,000 over recovery B $2,000 over recovery C $2,000 under recovery D $10,000 under recovery

题型: 单选题 提问时间: 2021-08-23

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