关于吸收直接投资，下列说法中正确的有（ ）。
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1 .The following information relates to the disposal of twomachines by Yumi: Machine 1 Machine 2 USD USD Cost 120,000 100,000 Selling price 90,000 40,000 Profit/(loss) on sale 30,000 (20,000) What was the total accumulated depreciation on both machines sold?
A USD80,000 B USD100,000 C USD120,000 D USD140,000
2 .Lydd purchased production machinery costing USD100,000, having an estimated useful life of twenty years and a residual value of USD2,000. After being in use for six years the remaining useful life of the machinery is revised and estimated to be twenty-five years, with anunchanged residual value.What is the annual depreciation charge on the machinery in year 7?
A USD3,226 B USD3,161 C USD2,824 D USD2,744
3 .Upton makes up its financial statements to 31 December each year. On 1 January 20X0 it bought a machine with a useful life of 10 years for USD200,000 and started to depreciate it at 15% per annum on the reducing balance basis. On 31 December 20X3 the accumulated depreciation was USD95,600 and the carrying amount USD104,400. During 20X4 the company changed the basis of depreciation to straight line.What is the correct accounting treatment to be adopted in the financial statements of Upton for the year ended 31 December 20X4?
A Depreciation charge: (USD10,440); Prior period adjustment: Nil B Depreciation charge: (USD17,400); Prior period adjustment: Nil C Depreciation charge: (USD17,400); Prior period adjustment: USD15,600 D Depreciation charge: (USD20,000); Extraordinary item: USD15,600
4 .Which ONE of the following items would CM recognise as subsequent expenditure on a non-current asset and capitalise it as required by IAS 16 Property, Plant and Equipment?
A When CM purchased a furnace five years ago, the furnace lining was separately identified in the accounting records. The furnace now requires relining at a cost of USD200,000. Once relined the furnace will be usable for a further five years B CM’s office building has been badly damaged by a fire....
5 .下列各项中，不属于直接材料预算的编制基础的有（ ）。
A 销售预算 B 生产预算 C 直接人工预算 D 现金预算
7 .下列关于企业的资产结构与资本结构关系的叙述中，正确的有（ ）。
A 拥有大量固定资产的企业，主要通过发行股票筹集资金 B 拥有较多流动资产的企业，更多依赖流动负债筹集资金 C 资产适用于抵押贷款的企业负债较多 D 以技术研究开发为主的公司负债较多
8 .资本成本是衡量资本结构优化程度的标准，也是对投资获得经济效益的最低要求。影响资本成本的因素有（ ）。
A 总体经济环境 B 资本市场条件 C 企业经营状况和融资状况 D 企业对筹资规模和时限的需求
9 .每股收益无差别点，是指不同筹资方式下每股收益都相等时的净利润水平。（ ）
Y 对 N 错
10 .以下有关应收账款功能的说法中，不正确的是（ ）。
A 改善企业的财务结构是应收账款的功能之一 B 在激烈的市场竞争中，通过提供赊销可以有效地促进销售 C 可以增加企业收益，固定成本不变时，增加的收益＝增加的销售量×单位边际贡献 D 可以减少存货
