速动资产是流动资产减去变现能力差且不稳定的待摊费用、一年内到期的非流动资产及其他流动资产及( )等后的余额。
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .在进口设备的交货价中,若卖方在合同规定的装运港负责将货物装到买方指定的船上,该交货价称为( )。
A 目的港船边交货价 B 目的港船上交货价 C 运费 D 装运港船上交货价
2 .承包人要求赔偿时,可以选择下列一项或几项方式获得赔偿( )。
A 延长工期 B 延长质量缺陷修复期限 C 要求发包人支付实际发生的额外费用 D 要求发包人按合同的约定支付违约金 E 要求发包人支付合理的预期利润
3 .Hillusion acquired 80% of Skeptik on 1 July 20X2. In the post-acquisition period Hillusion sold goods to Skeptik at a price of USD12 million. These goods had cost Hillusion USD9 million. During the year to 31 March 20X3 Skeptik had sold USD10 million (at cost to Skeptik) of these goods for USD15m million.How will this affect group cost of sales in the consolidated statement of profit or loss of Hillusion for the year ended 31 March 20X3?
A Increase by USD11.5 million B Increase by USD9.6 million C Decrease by USD11.5 million D Decrease by USD9.6 million
4 .On 1 July 20X7, Spider acquired 60% of the equity share capital of Fly and on that date made a USD10 million loan to Fly at a rate of 8% per annum.What will be the effect on group retained earnings at the year end date of 31 December 20X7 when this intragroup transaction is cancelled?
A Group retained earnings will increase by USD400,000. B Group retained earnings will be reduced by USD240,000. C Group retained earnings will be reduced by USD160,000. D There will be no effect on group retained earnings.
5 .Wiley acquired 80% of Coyote on 1 January 20X8. At the date of acquisition Coyote had a building which had a fair value USD22 million and a carrying amount of USD20 million. The remaining useful life was 20 years.Coyote's profit for the year to 30 June 20X8 was USD1.6 million which accrued evenly throughout the year.Wiley measures non-controlling interest at fair value. At 30 June 20X8 it estimated that goodwill in Coyote was impaired by USD500,000.What is the total comprehensive income attributable to the non-controlling interest at 30 June 20X8?
A USD40,000 B USD50,000 C USD187,500 D USD150,000
7 .公司2014年末负债合计3亿元,股东权益合计2亿元,则该公司2014年末的产权比率是( )。
A 0.4 B 0.6 C 0.67 D 1.5
8 .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%
9 .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
10 .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...
