Which of the following statements is correct concerning inventory records for amanufacturing company?
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A 固定资产 B 流动资产 C 无形资产 D 对外投资
2 .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
3 .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
4 .我国现行行政单位国有资产管理方式包括（ ）。
A 财政部门内部职能机构具体进行管理 B 委托主管部门分管部分工作 C 委托专门运营机构进行具体管理 D 委托个人进行管理
5 .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
7 .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
8 .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...
9 .At the end of its accounting period a business erroneously excluded goods bought on creditfrom its closing inventory. It also failed to record the purchase of those goods in itsaccounting records.The effect of these omissions is to understate which of the following?
A Cost of sales and current assets B Gross profit and current liabilities C Current assets only D Current assets and current liabilities
10 .不属于退出壁垒考虑的因素是（ ）。
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