我国现行行政单位国有资产管理方式包括( )。
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1 .行政单位拟将占有、使用的国有资产对外出租、出借的,必须事先上报( )审核批准。
A 同级财政部门 B 上级财政部门 C 本级政府 D 同级税务部门
2 .事业单位出售、出让、转让、变卖资产数量较多或者价值较高的,应当通过( )方式公开处置。
A 内部转让 B 拍卖 C 无偿划转 D 协议转让
3 .行政单位国有资产的表现形式为( )。
A 固定资产 B 流动资产 C 无形资产 D 对外投资
4 .下列关于经营性国有资产和资源性国有资产特征的说法中,正确的是( )。
A 经营性国有资产具有效益性 B 经营性国有资产具有品种的稀缺性 C 资源性国有资产具有分布的失衡性 D 资源性国有资产具有数量的有限性
5 .下列关于行政单位的资产特征的说法中,正确的是( )。
A 资产是一种经济资源 B 资产能够用货币来计量 C 资产为行政单位所占有或者使用 D 行政单位的资产具有非经营性和经营性相结合的特征
7 .行政单位国有资产,是指由各级行政单位占有、使用的,依法确认为国家所有,能以货币计量的各种经济资源的总称。( )
Y 对 N 错
8 .Which of the following statements is correct concerning inventory records for amanufacturing company?
A Inventory records must be kept showing all receipts and issues B It is possible that a full physical count may not be required at any time C All inventory must be physically counted at the end of the financial year D Stock-checking is not required where continuous inventory records are kept
9 .After the profit and loss of Santa had been prepared, some inventory was found at the back ofthe warehouse which had been excluded from the physical count. The inventory had a valueof $100.How does the necessary adjustment affect gross profit and assets?
A Gross profit: Increase Assets: Decrease B Gross profit: Decrease Assets: Decrease C Gross profit: Increase Assets: Increase D Gross profit: Decrease Assets: Increase
10 .Spain has incorrectly included closing inventory in its financial statements at $32,943 insteadof $37,642.What is the result of the error and the necessary correction?
A Profit is understated by $4,699To correct: Dr Inventory $4,699, Cr Trading account $4,699 B Profit is overstated by $4,699To correct: Dr Inventory $4,699, Cr Trading account $4,699 C Profit is overstated by $4,699To correct: Dr Trading account $4,699, Cr Inventory $4,699 D Profit is understated by...
