产品定价方法主要包括以成本为基础的定价方法和以市场需求为基础的定价方法两大类。（　　）

1 .Belle Co. determined after four years that the estimated useful life of its labeling machine should be 10 years rather than 12 years. The machine originally cost USD46,000 and had an estimated salvage value of USD1,000. Belle uses straight-line depreciation. What amount should Belle report as depreciation expense for the current year?

A USD4,500 B USD3,750 C USD5,000 D USD3,200

题型: 单选题 提问时间: 2021-08-24

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2 .生产能力可以转移时，只要转产产品的剩余边际贡献总额（或租金收入）大于亏损产品的剩余边际贡献总额，就应停产亏损产品。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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3 .On January 2, Year 4, Raft Corp. discovered that it had incorrectly expensed a USD210,000 machine purchased on January 2, Year 1. Raft estimated the machine's original useful life to be 10 years and its salvage value at USD10,000. Raft uses the straight-line method of depreciation and is subject to a 30% tax rate. In its December 31, Year 4, financial statements, what amount should Raft report as a prior period adjustment?

A USD102,900 B USD105,000 C USD168,000 D USD165,900

题型: 单选题 提问时间: 2021-08-24

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5 .通常情况下，货币时间价值是指没有风险也没有通货膨胀情况下的社会平均利润率，是利润平均化规律发生作用的结果。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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6 .A company reports the following information as of December 31:Sales revenueUSD800,000Cost of goods sold600,000Operating expenses90,000Unrealized holding gain on available-for-sale securities, net of tax30,000What amount should the company report as comprehensive income as of December 31?

A USD110,000 B USD200,000 C USD140,000 D USD30,000

题型: 单选题 提问时间: 2021-08-24

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7 .普通年金终值系数在数额上就等于普通年金现值系数的倒数。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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