The 'physical capital maintenance' concept states that profit is the increase in the physical productive capacity of the business over the period. This concept is applied in:
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1 .某公司2010年末的资产总额为3000万元，负债总额为1200万元，所有者权益总额1800万元，则该公司的资产负债率为（ ）。
A 40% B 50% C 60% D 80%
2 .作为现金等价物，必须具备的条件有（ ）。
A 期限短 B 流动性强 C 易于转换为已知金额现金 D 价值变动风险很小 E 能进行抵押
3 .Historical cost accounting remains in use because of its practical advantages.Which one of the following is NOT an advantage of historical cost accounting?
A Amounts of transactions are reliable and can be verified B Amounts in the statement of financial position can be matched to amounts in the statement of cash flows C It avoids the overstatement of profit which can arise during periods of inflation D It provides fewer opportunities for creative acco...
4 .Overstatement of profits can arise during periods of inflation. This then leads to a number of other consequences. Which one of the following is NOT a likely consequence of overstatement of profits?
A Higher wage demands from employees B Higher tax bills C Reduced dividends to shareholders D Overstated EPS
5 .Drexler acquired an item of plant on 1 October 20X2 at a cost of $500,000. It has an expected life of five years (straight line depreciation) and an estimated residual value of 10% of its historical cost or current cost as appropriate. As at 30 September 20X4, the manufacturer of the plant still makes the same item of plant and its current price is $600,000.What is the correct carrying amount to be shown in the statement of financial position of Drexler as at 30 September 20X4 under historical cost and current cost?
A Historical cost: 320,000; Current cost: 600,000 B Historical cost: 320,000; Current cost: 384,000 C Historical cost: 300,000; Current cost: 600,000 D Historical cost: 300,000; Current cost: 384,000
7 .Which method of accounting adjusts income and capital values to allow for the effects of general price inflation?
A Historical cost accounting B Current purchasing power accounting C Current cost accounting D Current value accounting
8 .Under CCA goods sold are charged to profit or loss at:
A Historical cost B Replacement cost C Net realisable value D Economic value
9 .假设ABC公司2016年实际销售收入为2000万元，2017年预计销售收入为2500万元，2016年资产总计为3000万元，假设2017年资产销售百分比不变，则2017年预计资产为 （ ）。
A 3750 B 4200 C 4500 D 3600
10 .假设ABC公司2016年资产总计和负债总计分别为3000万元、1500万元，2017年预计资产总计3750万元，2017年预计负债总计1875万元，则2017年的筹资额为 （ ）。
A 375 B 650 C 368 D 459
