Albrecht has received a request to make a special version of one of its basic products. Thisspecial version will use 2,000 units of material X.Material X is no longer used by Albrecht but there are 2,000 units left in inventory that hadbeen purchased at $4·00 per unit. The current purchase price is $4·75 per unit. Albrechtbelieves it could sell material X for $3·00 per unit. However, material X is similar to materialY that is currently in use by Albrecht and can be purchased for $6·50 per unit. It could usematerial X in place of material Y – however, it would cost $2·75 per unit to modify materialX so that it could be used in place of material Y.What is the relevant cost per unit of material X for the manufacture of the specialversion?

1 .下列各项中，影响当期利润表中净利润的有（ ）。

A 固定资产盘亏净损失 B 所得税费用 C 对外捐赠固定资产 D 无形资产出售利得

题型: 多选题 提问时间: 2021-08-24

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2 .下列项目中，作为当期营业利润抵减项目的有（ ）。

A 产品广告费 B 转让无形资产所有权净收益 C 增值税 D 计提的坏账准备

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3 .下列各项中，影响企业营业利润的有（ ）。

A 处置无形资产净收益 B 出租包装物取得的收入 C 接受公益性捐赠利得 D 经营租出固定资产的折旧额

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4 .下列会计科目中，应结转到“本年利润”科目的有（ ）。

A 营业外支出 B 公允价值变动损益 C 以前年度损益调整 D 主营业务成本

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5 .下列选项中，需要结转到本年利润的有（ ）。

A 诉讼费 B 业务招待费 C 研究费用 D 生产设备改良支出

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7 .企业发生的固定资产毁损净损失，应记入“营业外支出”科目。（ ）

Y 对 N 错

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8 .“The value of a benefit sacrificed in favour of an alternative course of action.”Which term is best described by the definition above?

A Incremental cost B Opportunity cost C Relevant cost D Variable cost

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9 .企业取得与资产相关的政府补助时，应一次性全额计入营业外收入。（ ）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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10 .Nottingham Co is planning to use three staff members for a special project, but the companyneeds to calculate whether the project will be profitable.The full employment costs for the three staff involved in the project, for the life of the project,would be $15,600. The cost of hiring agency staff to cover the work they would normallyundertake would be $21,400. Another alternative is for three regular staff to cover the workof the staff involved in the project and to hire new additional staff to cover for these threeregular staff at a cost of $18,000.What is the cost of staff that should be included in the calculation of the profitability ofthe project?

A $5,800 B $15,600 C $18,000 D $21,400

题型: 单选题 提问时间: 2021-08-24

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