流动比率不能作为衡量企业短期偿债能力的绝对标准，它的局限性主要表现在（ ）。
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1 .Lore Co. changed from the cash basis of accounting to the accrual basis of accounting during the current year. The cumulative effect of this change should be reported in Lore's current year financial statements as a:
A Component of income before extraordinary item. B Prior period adjustment resulting from the change in accounting principle. C Prior period adjustment resulting from the correction of an error. D Component of income after extraordinary item.
2 .产品组合优化决策适用于（ ）的企业。
A 多品种产品生产 B 单一品种产品生产 C 传统产品生产 D 新兴产品
3 .How should the effect of a change in accounting estimate be accounted for?
A As a prior period adjustment to beginning retained earnings B By reporting pro forma amounts for prior periods. C By restating amounts reported in financial statements of prior periods. D In the period of change and future periods if the change affects both.
4 .在联合产品中，联合成本属于（ ）。
A 相关成本 B 沉没成本 C 历史成本 D 未来成本
5 .Foy Corp. failed to accrue warranty costs of USD50,000 in its December 31, Year 1, financial statements. In addition, a USD30,000 change from straight-line to accelerated depreciation was made at the beginning of Year 2. Both the USD50,000 and the USD30,000 are net of related income taxes. What amount should Foy report as prior period adjustments in Year 2?
A USD0 B USD80,000 C USD50,000 D USD30,000
7 .Per U.S. GAAP, which of the following statements is correct regarding accounting changes that result in financial statements that are, in effect, the statements of a different reporting entity?
A Cumulative-effect adjustments should be reported as separate items on the income statement in the year of change. B No restatements or adjustments are required if the changes involve consolidated methods of accounting for subsidiaries. C No restatements or adjustments are required if the changes i...
8 .下列选项中，不属于速动资产的是（ ）。
A 货币资金 B 交易性金融资产 C 应收账款 D 存货
9 .On January 2, Year 3, to better reflect the variable use of its only machine, Holly, Inc. elected to change its method of depreciation from the straight-line method to the units of production method. The original cost of the machine on January 2, Year 1, was USD50,000, and its estimated life was 10 years. Holly estimates that the machine's total life is 50,000 machine hours. Machine hours usage was 8,500 during Year 2 and 3,500 during Year 1.Holly's income tax rate is 30%. Holly should report the accounting change in its Year 3 financial statements as a(n):
A Cumulative effect of a change in accounting principle of USD2,000 in its income statement. B None of the above. C Adjustment to beginning retained earnings of USD2,000. D Cumulative effect of a change in accounting principle of USD1,400 in its income statement.
10 .权益乘数表明每1元股东权益拥有的资产额，在企业存在负债的情况下，权益乘数（ ）。
A 小于1 B 等于1 C 大于1 D 无法判断
