To obtain audit evidence about control risk, an auditor selects tests from a variety of techniques including:
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1 .A segment of Ace Inc. was discontinued during Year 1. Ace's loss from discontinued operations should not
A Exclude operating losses from the date the decision to dispose of the segment was made until the end of Year 1. B Include additional pension costs associated with the decision to dispose. C Include employee relocation costs associated with the decision to dispose. D Include operating losses of the...
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A 购买固定资产的开支 B 企业的对外投资 C 自然灾害造成的损失 D 企业购买无形资产的开支
4 .考虑所得税因素下，下列营业现金流量的计算公式中，不正确的是（ ）。
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5 .On December 31, Year 1, the Board of Directors of Maxy Manufacturing, Inc. committed to a plan to discontinue the operations of its Alpha division. The decision represents a major strategic shift and will have a significant effect on its operations and financial results. Maxy estimated that Alpha's Year 2 operating loss would be USD500,000 and that the fair value of Alpha's facilities was USD300,000 less than their carrying amounts. Alpha's Year 1 operating loss was USD1,400,000, and the division was actually sold for USD400,000 less than its carrying amount in Year 2. Maxy's effective tax rate is 30%.In its Year 1 income statement, what amount should Maxy report as loss from discontinued operations?
A USD1,190,000 B USD1,700,000 C USD980,000 D USD1,400,000
7 .下列项目中，与“主营业务成本”科目属于同一类的会计科目的是（ ）。
A 其他业务成本 B 劳务成本 C 制造费用 D 销售费用
8 .投资回收期一般以（ ）为单位。
A 月 B 季度 C 半年 D 年
9 .On December 31, Year 1, the Board of Directors of Maxy Manufacturing, Inc. committed to a plan to discontinue the operations of its Alpha division. The decision represents a major strategic shift and will have a significant effect on its operations and financial results. Maxy estimated that Alpha's Year 2 operating loss would be USD500,000 and that the fair value of Alpha's facilities was USD300,000 less than their carrying amounts. The estimate for Year 2 turned out to be correct. Alpha's Year 1 operating loss was USD1,400,000, and the division was actually sold for USD400,000 less than its carrying amount. Maxy's effective tax rate is 30%.In its Year 2 income statement, what amount should Maxy report as loss from discontinued operations?
A USD600,000 B USD420,000 C USD500,000 D USD350,000
10 .根据领用材料的部门不同，材料发出成本可能计入（ ）。
A 生产成本 B 主营业务成本 C 制造费用 D 管理费用
