The following costs were incurred by Griff Co., a manufacturer, during the current year: Accounting and legal fees USD25,000 Freight-in 175,000 Freight-out 160,000 Officers salaries 150,000 Insurance 85,000 Sales representatives salaries 215,000 What amount of these costs should be reported as general and administrative expenses for the current year?

1 .The following question is based on the following:Vane Co.'s trial balance of income statement accounts for the year ended December 31, Year 1, included the following:DebitCreditSalesUSD575,000Cost of salesUSD240,000Administrative expenses70,000Loss on sale of equipment10,000Sales commissions50,000Interest revenue25,000Freight out15,000Loss on early retirement of long-term debt (unusual & infrequent item)20,000Uncollectible accounts expense15,000TotalUSD420,000USD600,000Other informationFinished goods inventory:January 1, Year 1USD400,000December 31, Year 1USD360,000Vane's income tax rate is 30%.In Vane's Year 1 multiple-step income statement, what amount should Vane report as income from continuing operations?

A USD140,000 B USD147,000 C USD126,000 D USD129,500

题型: 单选题 提问时间: 2021-08-24

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2 .i/［（1＋i）n-1］实际上是普通年金终值系数的倒数，称为偿债基金系数。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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3 .只有增量现金流量是相关现金流量。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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5 .如果以“年”作为基本计息期，每年计算一次复利，这种情况下的实际利率等于名义利率。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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6 .In Yew Co.'s annual report, Yew described its social awareness expenditures during the year as follows:"The Company contributed USD250,000 in cash to youth and educational programs. The Company also gave USD140,000 to health and human-service organizations, of which USD80,000 was contributed by employees through payroll deductions. In addition, consistent with the Company's commitment to the environment, the Company spent USD100,000 to redesign product packaging."What amount of the above should be included in Yew's income statement as charitable contributions expense?

A USD390,000 B USD310,000 C USD490,000 D USD410,000

题型: 单选题 提问时间: 2021-08-24

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7 .实际利率是指复利期为1年时的复利率。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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