存货的成本主要包括( )。
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1 .Which of the following items should be shown as a component of comprehensive income?
A Foreign-currency translation adjustment. B Deferred revenue. C Additional capital contribution. D Dividend paid to a shareholder.
2 .经济订购批量的基本模型包括( )。
A 货物是一次性入库 B 订货提前期是常数 C 货物是一种独立需求的物品,不受其他货物影响 D 存货总需求量是已知常数
3 .Which of the following information should be disclosed in the summary of significant accounting policies?
A Refinancing of debt subsequent to the balance sheet date. B Adequacy of pension plan assets relative to vested benefits. C Guarantees of indebtedness of others. D Criteria for determining which investments are treated as cash equivalents.
5 .What is the purpose of information presented in notes to the financial statements?
A To provide recognition of amounts not included in the totals of the financial statements. B To present management's responses to auditor comments. C To correct improper presentation in the financial statements. D To provide disclosures required by generally accepted accounting principles.
6 .下列选项中,属于变动订货成本的有( )。
A 邮资 B 差旅费 C 仓库费用 D 保险费用
7 .Which of the following should be disclosed in a summary of significant accounting policies?
A Basis of profit recognition on long-term construction contracts. B Composition of sales by segment. C Future minimum lease payments in the aggregate and for each of the five succeeding fiscal years. D Depreciation expense.
