Rock Co.'s U.S. GAAP financial statements had the following balances at December 31:Extraordinary gainUSD50,000Foreign currency translation gain, net of tax100,000Net income400,000Unrealized gain on available-for-sale equity securities, net of tax20,000What amount should Rock report as comprehensive income for the year ended December 31?

1 .下列各项中，影响速动比率的有（　　）。

A 应收账款 B 存货 C 应付账款 D 预付账款

题型: 多选题 提问时间: 2021-08-24

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2 .According to the FASB and IASB conceptual frameworks, completeness is an ingredient of:

A Relevance Yes ; Faithful Representation Yes B Relevance No ; Faithful Representation No C Relevance Yes; Faithful Representation No D Relevance No; Faithful Representation Yes

题型: 单选题 提问时间: 2021-08-24

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3 .如果速动比率大于1，则支付以前欠的购货款后，不会导致（　　）。

A 流动比率提高 B 速动比率不变 C 营运资金减少 D 速动比率降低

题型: 多选题 提问时间: 2021-08-24

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5 .下列关于预付年金终值系数和现值系数的说法中，正确的有（　　）。

A 预付年金现值系数是在普通年金现值系数的基础上，A个数减1 B 预付年金终值系数是在普通年金终值系数的基础上乘以（1＋i）所得的结果 C 预付年金现值系数是在普通年金现值系数的基础上除以（1＋i）所得的结果 D 预付年金...

题型: 多选题 提问时间: 2021-08-24

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6 .According to the FASB conceptual framework, comprehensive income includes which of the following?

A Loss on discontinued operations No;Investments by owners No B Loss on discontinued operations Yes;Investments by owners Yes C Loss on discontinued operations Yes;Investments by owners No D Loss on discontinued operations No;Investments by owners Yes

题型: 单选题 提问时间: 2021-08-24

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7 .影响保险储备量的因素有（　　）。

A 订货期内存货耗用不均衡 B 存货的订货成本 C 送货时间不稳定 D 单位存货的变动储存成本

题型: 多选题 提问时间: 2021-08-24

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