On December 31, Year 1, the Board of Directors of Maxy Manufacturing, Inc. committed to a plan to discontinue the operations of its Alpha division. The decision represents a major strategic shift and will have a significant effect on its operations and financial results. Maxy estimated that Alpha's Year 2 operating loss would be USD500,000 and that the fair value of Alpha's facilities was USD300,000 less than their carrying amounts. The estimate for Year 2 turned out to be correct. Alpha's Year 1 operating loss was USD1,400,000, and the division was actually sold for USD400,000 less than its carrying amount. Maxy's effective tax rate is 30%.In its Year 2 income statement, what amount should Maxy report as loss from discontinued operations?

1 .考虑所得税因素下，下列营业现金流量的计算公式中，不正确的是（　　）。

A 营业现金流量＝营业收入－付现成本－所得税 B 营业现金流量＝税后利润＋非付现成本×所得税税率 C 营业现金流量＝（营业收入－付现成本－非付现成本）×（1－所得税税率）＋非付现成本 D 营业现金流量＝税后收入－税后...

题型: 单选题 提问时间: 2021-08-24

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2 .On December 31, Year 1, the Board of Directors of Maxy Manufacturing, Inc. committed to a plan to discontinue the operations of its Alpha division. The decision represents a major strategic shift and will have a significant effect on its operations and financial results. Maxy estimated that Alpha's Year 2 operating loss would be USD500,000 and that the fair value of Alpha's facilities was USD300,000 less than their carrying amounts. Alpha's Year 1 operating loss was USD1,400,000, and the division was actually sold for USD400,000 less than its carrying amount in Year 2. Maxy's effective tax rate is 30%.In its Year 1 income statement, what amount should Maxy report as loss from discontinued operations?

A USD1,190,000 B USD1,700,000 C USD980,000 D USD1,400,000

题型: 单选题 提问时间: 2021-08-24

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3 .To obtain audit evidence about control risk, an auditor selects tests from a variety of techniques including:

A Inquiry B Analytical procedures C Calculation D Confirmation

题型: 单选题 提问时间: 2021-08-24

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4 .下列项目中，与“主营业务成本”科目属于同一类的会计科目的是（　）。

A 其他业务成本 B 劳务成本 C 制造费用 D 销售费用

题型: 多选题 提问时间: 2021-08-24

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5 .投资回收期一般以（　　）为单位。

A 月 B 季度 C 半年 D 年

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7 .根据领用材料的部门不同，材料发出成本可能计入（　）。

A 生产成本 B 主营业务成本 C 制造费用 D 管理费用

题型: 多选题 提问时间: 2021-08-24

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8 .下列选项中，不属于资本成本中权数选择标准的是（　　）。

A 账面价值权数 B 市场价值权数 C 平均市价权数 D 目标价值权数

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9 .Envoy Co. manufactures and sells household products. Envoy experienced losses associated with its small appliance group. Operations and cash flows for this group can be clearly distinguished from the rest of Envoy's operations. Envoy plans to sell the small appliance group with its operations. What is the earliest point at which Envoy should report the small appliance group as a discontinued operation?

A When Envoy receives an offer for the segment. B When Envoy first sells any of the assets of the segment. C When Envoy sells the majority of the assets of the segment. D When Envoy classifies it as held for sale.

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10 .下列属于期间费用性质的项目有（　）。

A 管理费用 B 营业外支出 C 制造费用 D 财务费用

题型: 多选题 提问时间: 2021-08-24

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