下列选项中，不属于订货成本的是（ ）。
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1 .On August 31, Year 1, Harvey Co. decided to change from the FIFO periodic inventory system to the weighted average periodic inventory system. Harvey uses U.S. GAAP, is on a calendar year basis, and does not present comparative financial statements. The cumulative effect of the change is determined:
A During the eight months ending August 31, Year 1, by a weighted average of the purchases. B As of August 31, Year 1. C During Year 1 by a weighted average of the purchases. D As of January 1, Year 1.
2 .两个备选方案预期收益之间的数量差异是指（ ）。
A 差量 B 差量收入 C 差量成本 D 差量损益
3 .In which of the following situations should a company report a prior-period adjustment?
A A switch from the straight-line to double-declining balance method of depreciation. B The correction of a mathematical error in the calculation of prior years' depreciation. C The scrapping of an asset prior to the end of its expected useful life. D A change in the estimated useful lives of fixed ...
4 .使用同种原料，经过同一生产过程同时生产出来的两种或两种以上的经济价值较大的产品是指（ ）。
A 半成品 B 产成品 C 库存 D 联产品
5 .Mellow Co. depreciated a USD12,000 asset over five years, using the straight-line method with no salvage value. At the beginning of the fifth year, it was determined that the asset will last another four years. What amount should Mellow report as depreciation expense for year 5?
A USD1,500 B USD2,400 C USD600 D USD900
7 .How should a company report its decision to change from a cash-basis of accounting to accrual-basis of accounting?
A As an extraordinary item (net of tax). B Prospectively, with no amounts restated and no cumulative adjustment. C As an error correction (net of tax), by adjusting the beginning balance of retained earnings. D As a change in accounting principle, requiring the cumulative effect of the change (net o...
8 .在ABC控制系统中，下列说法不正确的是（ ）。
A A类存货金额巨大（50%至70%），品种数量少（10%至15%），应分品种重点管理 B B类存货金额一般（15%至20%），品种数量相对较多（20%至25%），应分类别一般控制 C C类存货金额很小（10%至35%），品种数量繁多（60%至70%），应按总额...
9 .Which of the following describes the appropriate reporting treatment for a change in accounting estimate?
A By restating amounts reported in financial statements of prior periods. B In the period of change with no future consideration. C By reporting pro forma amounts for prior periods. D In the period of change and future periods if the change affects both.
