How should the effect of a change in accounting principle that is inseparable from the effect of a change in accounting estimate be reported?
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1 .在亏损产品决策中，只要亏损产品提供的（ ）大于0就应该继续生产。
A 边际贡献 B 销售收入与固定成本的差额 C 息税前利润 D 销售收入
2 .In September, Koff Co.'s operating plant was destroyed by an earthquake. Earthquakes are rare in the area in which the plant was located. The portion of the resultant loss not covered by insurance was USD700,000. Koff's income tax rate for 1996 was 40%. In its year-end income statement, what amount should Koff report as extraordinary loss under U.S. GAAP?
A USD280,000 B USD700,000 C USD0 D USD420,000
3 .对于亏损产品，是否停产、转产或出租等的决策，需要以（ ）为基础。
A 边际贡献分析法 B 变动成本法 C 目标利润法 D 固定成本法
4 .At December 31, Year 2, Off-Line Co. changed its method of accounting for demo costs from writing off the costs over two years to expensing the costs immediately. Off-Line made the change in recognition of an increasing number of demos placed with customers that did not result in sales. Off-Line had deferred demo costs of USD500,000 at December 31, Year 1, USD300,000 of which were to be written off in Year 2 and the remainder in Year 3. Off-Line's income tax rate is 30%. In its Year 3 financial statements, what amount should Off-Line report as cumulative effect of change in accounting principle?
A USD500,000 B USD0 C USD200,000 D USD350,000
5 .如果企业有剩余的生产能力可供使用，或者可以利用过时老产品腾出来的生产能力，在有几种新产品可供选择时，一般采用（ ）分析法进行决策。
A 边际贡献 B 变动成本 C 固定成本 D 利润总额
7 .下列选项中，不属于品种决策的是（ ）。
A 生产何种新产品 B 亏损产品是否停产 C 零部件是自制还是外购 D 最佳经济订货批量
8 .Lore Co. changed from the cash basis of accounting to the accrual basis of accounting during the current year. The cumulative effect of this change should be reported in Lore's current year financial statements as a:
A Component of income before extraordinary item. B Prior period adjustment resulting from the change in accounting principle. C Prior period adjustment resulting from the correction of an error. D Component of income after extraordinary item.
9 .产品组合优化决策适用于（ ）的企业。
A 多品种产品生产 B 单一品种产品生产 C 传统产品生产 D 新兴产品
10 .How should the effect of a change in accounting estimate be accounted for?
A As a prior period adjustment to beginning retained earnings B By reporting pro forma amounts for prior periods. C By restating amounts reported in financial statements of prior periods. D In the period of change and future periods if the change affects both.
