与财务管理基本理论有关的理论主要包括（ ）。
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1 .The factory overhead account in a company’s job order cost system shows a credit balance atthe end of an accounting period.What does this indicate?
A That an error has occurred in the job cost system B That the company made a loss during the period C That actual overheads were less than overheads charged to jobs D That rectification costs have been incurred
2 .JM uses a job order cost system. Overhead is charged at $20 per direct labour hour. Jobnumber 666 includes $2,000 of direct labor cost and 150 direct labour hours. $1,500 ofindirect labor cost was also incurred.Which journal entry correctly records the wage-related cost?
A Dr Work in progress $3,500Cr Wages payable $3,500. B Dr Wage expense $3,500Cr Wages payable $3,500 C Dr Work in progress $2,000Dr Factory overhead $1,500Cr Wages payable $3,500 D Dr Work in progress $3,500Cr Factory overhead $1,500Cr Wage expense $2,000
3 .Which of the following statements concerning job costing systems are correct?(1) Cost drivers are those items which cause actual overheads to exceed budgetedfactory overheads.(2) Job costing systems can be applied in both manufacturing and service businesses.(3) Direct labour is the most widely used basis for charging overheads to jobs.(4) In a service business, indirect costs are treated as overheads and charged in amanner similar to that for factory overhead.
A 1, 2 and 3 only B 1, 2 and 4 only C 1, 3 and 4 only D 2, 3 and 4 only
4 .In which of the following types of business would service costing be most appropriate?
A Emergency repair services for central heating systems B Dry cleaning and laundry C Made-to-measure curtains and furnishings D Manufacturers of goods on a continuous basis
5 .根据承租人的目的，融资租赁最主要的外部特征是（ ）。
A 租赁期长 B 租赁资产的成本可以得到完全补偿 C 租赁合同在到期前不能单方面解除 D 租赁资产由承租人负责维护
7 .根据企业所得税法规定，下列不属于视同销售收入的是（）。
A 自产货物用于市场推广或销 B 自产货物用于股息分配 C 自建商品房转为自用或经营 D 自产货物用于交际应酬
8 .根据企业所得税法规定，下列各项属于不征税收入的是（ ）。
A 转让国债收入 B 销售货物收入 C 国债利息收入 D 有专项用途的财政性资金
9 .总分机构统一计算的当期应纳税额的地方分享部分，（ ）由总机构所在地分享，（ ）由各分支机构所在地分享，（ ）按一定比例在各地间进行分配。
A 25%，50%，25% B 50%，25%，25% C 25%，25%，50% D 50%，10%，40%
10 .总机构在每月或每季终了之日起（ ）内，按照以前年度（1-6月份按上上年度，7-12月份按上年度）分支机构的经营收入、职工工资和资产总额三个因素计算各分支机构应分摊所得税款的比例。
A 7 B 10 C 15 D 20
