下列各项不属于企业经营活动支出的是（ ）。
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .When there are numerous property and equipment transactions during the year, an auditor who plans to assess control risk at a low level usually performs:
A Tests of controls and limited tests of current year property and equipment transactions. B Analytical procedures for current year property and equipment transactions. C Tests of controls and extensive tests of property and equipment balances at the end of the year. D Analytical procedures for prop...
2 .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 营业成本 B 劳务成本 C 制造费用 D 营业费用
3 .在正常情况下，资源条件就是决策方案实施的客观制约因素。因此，在决策中，为了使决策方案的实施具有客观基础，就必须以（ ）为原则。
A 信息原则 B 择优原则 C 合理配置并充分利用稀缺资源 D 反馈原则
4 .A segment of Ace Inc. was discontinued during Year 1. Ace's loss from discontinued operations should not
A Exclude operating losses from the date the decision to dispose of the segment was made until the end of Year 1. B Include additional pension costs associated with the decision to dispose. C Include employee relocation costs associated with the decision to dispose. D Include operating losses of the...
5 .After obtaining an understanding of the entity and its environment, including its internal control, an auditor decided to perform tests of controls. This is likely because:
A The auditor’s risk assessment is based on the effective operation of controls. B Evidence to support a reduction in control risk is not available. C An increase in the assessed level of control risk is justified for certain financial statement assertions. D There were many internal control weakn...
7 .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...
8 .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
9 .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
10 .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
