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。
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1 .A transaction that is unusual in nature or infrequent in occurrence should be reported as a(an):
A Extraordinary item, net of applicable income taxes. B Component of income from continuing operations, net of applicable income taxes. C Component of income from continuing operations, but not net of applicable income taxes. D Extraordinary item, but not net of applicable income taxes.
2 .在由自制转为外购时，而且其剩余生产能力不能利用的情况下，自制（ ）高于购买价格时，应该外购。
A 单位变动成本 B 单位固定成本 C 单位边际贡献 D 单位销售成本
3 .A company that issues quarterly financial statements incurs an extraordinary loss in one of the first three quarters. In which of the following ways would the company report the extraordinary loss?
A Only in the annual report. B Prorated over the remaining quarters of the current year. C Disclosed only by a note in the quarter that the loss occurs. D Entirely in the quarter that the loss occurs.
4 .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
5 .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
7 .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
8 .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
9 .How should the effect of a change in accounting principle that is inseparable from the effect of a change in accounting estimate be reported?
A By restating the financial statements of all prior periods presented. B As a correction of an error. C By footnote disclosure only. D As a component of income from continuing operations.
10 .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
