Parker Corp. owns 80% of Smith Inc.'s common stock. During Year 1, Parker sold Smith USD250,000 of inventory on the same terms as sales made to third parties. Smith sold all of the inventory purchased from Parker in Year 1. The following information pertains to Smith and Parker's sales for Year 1:ParkerSmithSalesUSD1,000,000USD700,000Cost of sales400,000350,000USD600,000USD350,000What amount should Parker report as cost of sales in its Year 1 consolidated income statement?

1 .用户可以利用Excel 2007提供的数据“分类汇总”功能，对特定项目，灵活选择汇总方式以及需要汇总的数据字段。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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2 .On January 1, Year 1, Pacific Corporation acquired 75% of Sand Corporation's 200,000 outstanding common shares for USD2,850,000. On January 1, the book value of Sand's net assets was USD3,000,000. Book value equaled fair value for all of Sand's assets and liabilities except land, which had a fair value USD200,000 greater than book value, and equipment, which had a fair value USD150,000 greater than book value. On January 1, Year 1, Sand had a noncompete agreement with a fair value of USD300,000. What is the goodwill to be reported on Pacific Corporation's December 31, Year 1 balance sheet under U.S. GAAP?

A USD362,500 B USD312,500 C USD450,000 D USD150,000

题型: 单选题 提问时间: 2021-08-24

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3 .数据透视图是以数据透视表的汇总表为数据源，建立的具有动态分析能力的图表。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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4 .Central Winery manufactured two products, A and Estimated demand for product A was 10,000 bottles and for product B was 30,000 bottles. The estimated sales price per bottle for A was USD6.00 and for B was USD8.00. Actual demand for product A was 8,000 bottles and for product B was 33,000 bottles. The actual price per bottle for A was USD6.20 and for B was USD7.70. What amount would be the total selling price variance for Central Winery?

A USD3,700 favorable. B USD3,700 unfavorable. C USD8,300 unfavorable. D USD14,100 favorable.

题型: 单选题 提问时间: 2021-08-24

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5 .单元格的引用通常是为了使用某个单元格的公式，而对单元格进行标识的方式。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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7 .“round”函数用来返回指定区域内所有数值的大小排序的情况。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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8 .Which of the following Performance Management Measures integrates both financial and non-financial measures of performance?

A Control Charts. B Balanced Scorecard. C Return on Investment. D Variance Analysis.

题型: 单选题 提问时间: 2021-08-24

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9 .P Co. purchased term bonds at a premium on the open market. These bonds represented 20 percent of the outstanding class of bonds issued at a discount by S Co., P's wholly owned subsidiary. P intends to hold the bonds until maturity. In a consolidated balance sheet, the difference between the bond carrying amounts in the two companies would be:

A Reported as a deferred credit to be amortized over the remaining life of the bonds. B Included as an increase to retained earnings. C Included as a decrease to retained earnings. D Reported as a deferred debit to be amortized over the remaining life of the bonds.

题型: 单选题 提问时间: 2021-08-24

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10 .嵌套函数，就是指在某些情况下，某一函数作为另一函数的参数使用，也就是说函数中还有函数。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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