A company reports the following information as of December 31:Sales revenueUSD800,000Cost of goods sold600,000Operating expenses90,000Unrealized holding gain on available-for-sale securities, net of tax30,000What amount should the company report as comprehensive income as of December 31?

1 .On January 2, Year 4, Raft Corp. discovered that it had incorrectly expensed a USD210,000 machine purchased on January 2, Year 1. Raft estimated the machine's original useful life to be 10 years and its salvage value at USD10,000. Raft uses the straight-line method of depreciation and is subject to a 30% tax rate. In its December 31, Year 4, financial statements, what amount should Raft report as a prior period adjustment?

A USD102,900 B USD105,000 C USD168,000 D USD165,900

题型: 单选题 提问时间: 2021-08-24

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2 .产品定价方法主要包括以成本为基础的定价方法和以市场需求为基础的定价方法两大类。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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3 .通常情况下，货币时间价值是指没有风险也没有通货膨胀情况下的社会平均利润率，是利润平均化规律发生作用的结果。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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5 .普通年金终值系数在数额上就等于普通年金现值系数的倒数。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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6 .A company that uses IFRS reports the following information as of December 31:Pension gainUSD175,000Foreign currency translation loss120,000Revaluation surplus from revaluation of fixed assets50,000Unrealized gain on available-for-sale security32,000Unrealized loss on trading security20,000Revaluation loss from revaluation of intangible assets18,000What amount should the company report as other comprehensive income as of December 31?

A USD55,000 B USD17,000 C USD137,000 D USD99,000

题型: 单选题 提问时间: 2021-08-24

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7 .预付年金终值系数与普通年金终值系数相比，期数减1，系数加1。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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