下列选项中，属于动态投资指标的有（ ）。
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A 个别资本成本 B 资本结构 C 各种资本在总资本中所占的比重 D 企业投资规模
3 .Which of the following is true regarding the comparison of managerial to financial accounting?
A Managerial accounting need not follow generally accepted accounting principles (GAAP) while financial accounting must follow them. B Managerial accounting is generally more precise. C The emphasis on managerial accounting is relevance and the emphasis on financial accounting is timeliness. D Manag...
5 .Which of the following should be included in general and administrative expenses?
A InterestNo; Advertising No B InterestNo; Advertising Yes C InterestYes; Advertising No D InterestYes; Advertising Yes
6 .下列关于净资产收益率的计算中，错误的有（ ）。
A 净资产收益率＝销售净利率×总资产周转率×权益乘数 B 净资产收益率＝净利润×总资产周转率×权益乘数 C 净资产收益率＝销售净利率×总资产×权益乘数 D 净资产收益率＝销售净利率×总资产周转率×所有者权益
7 .Under U.S. GAAP, a material loss should be presented separately as a component of income from continuing operations when it is:
A A cumulative effect type change in accounting principle. B Unusual in nature and infrequent in occurrence. C Not unusual in nature but infrequent in occurrence. D An extraordinary item.
