Which of the following costs should be included in valuing inventories of finished goodsheld by a manufacturing company, according to IAS 2 Inventories?(1) Carriage inwards.(2) Carriage outwards.(3) Depreciation of factory plant.(4) The cost of abnormal amounts of wasted materials.
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .企业来源于境外的所得，已在境外实际缴纳的所得税税款，在汇总纳税并按规定计算的扣除限额扣除时，如果境外实际缴纳的税款超过抵免限额，对超过的部分可处理的方法是（ ）。
A 列为当年费用支出 B 从本年度的应纳所得税额中扣除 C 用每年度抵免限额抵免当年应抵税额后的余额进行抵补，抵补期限最长不得超过5年 D 从以后年度境外所得中扣除
2 .GY made a number of changes during the financial year to 30 September 2014.Which of the following would be classified as a change in accounting policy, according toIAS 8 Accounting Policies, Changes in Accounting Estimates and Errors?
A Up to 30 September 2013, GY had valued inventory on a FIFO basis. GY is nowusing a weighted average basis as this is used by companies in GY’s industry sector B Depreciation of motor vehicles was changed from straight line to reducing balancefrom 1 October 2013. C On 1 March 2014, GY change the ...
3 .鑫淼机械制造厂属于小型微利企业，2012年度利润总额为23万元，经税务机关审查发现：（1）由于合同违约，支付违约金3万元，还支付税收滞纳金1万元，均已作为营业外支出列支；（2）计入成本、费用中的实发工资总额30万元，，其中有一位残疾人的工资总额为2.4万元。则该企业2012年度应缴纳的企业所得税是（ ）万元。
A 4.32 B 4.6 C 4.92 D 5.4
4 .On 1 January 2013 Dupont issued $6,000,000 6% convertible debt at par. The debt isconvertible at a premium of 10%, at the option of the holder, in four years’ time, on 31December 2016. The effective interest rate of the instrument has been calculated to be 12%.The present values $1 receivable at the end of each year, based on discount rates of 6%, 10%and 12% are:What will be the value of the debt in Dupont’s statement of financial position at 31December 2014?
A USD5,291,000 B USD5,566,000 C USD5,874,000 D USD6,600,000
5 .某商贸企业2014年度产品销售收入8000万元。当年发生管理费用500万元，其中业务招待费120万元。该企业2014年度所得税前可以扣除的管理费用为（ ）万元。
A 40 B 72 C 452 D 420
7 .下列各项中，不得计算折旧扣除的固定资产是（ ）。
A 运输工具 B 以经营租赁方式出租的固定资产 C 单独估价作为固定资产入账的土地 D 季节性停用的机器设备
8 .For the year ended 30 April 2014 Hop and its 90% subsidiary Skip had the following trading accounts::Notes(1) Goods purchased by Skip at a cost of $9,000 were sold to Hop at a mark-up of 50%.(2) Hop had sold two-thirds of these goods by the year end.What will the revenue figure be in the consolidated statement of profit or loss for theyear ended 30 April 2014?
A USD137,000 B USD132,500 C USD131,000 D USD129,500
9 .下列关于注册商标续展的有关说法中，正确的是（ ）。
A 注册商标的有效期为10年，自申请之日起计算 B 注册商标有效期满,需要继续使用的，应当在期满前3个月内申请续展注册 C 每次续展注册的有效期为10年 D 每次续展注册的有效期为10年以下
10 .IAS 16 Property, Plant and Equipment deals with the recognition and measurement of anentity’s non-current assets. One of the issues covered by IAS 16 is the depreciation of thosenon-current assets.Which of the following statements best describes the purpose of depreciating noncurrentassets?
A To set aside of funds for the eventual replacement of non-current assets B To determine the current value of non-current assets C To measure the fall in value of the non-current asset during the current period D To allocate the cost of a non-current assets of that assets useful life
