A company that uses IFRS reports the following information as of December 31:Pension gainUSD175,000Foreign currency translation loss120,000Revaluation surplus from revaluation of fixed assets50,000Unrealized gain on available-for-sale security32,000Unrealized loss on trading security20,000Revaluation loss from revaluation of intangible assets18,000What amount should the company report as other comprehensive income as of December 31?

1 .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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2 .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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3 .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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5 .预付年金终值系数与普通年金终值系数相比，期数减1，系数加1。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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6 .一般情况下，速动比率越大，长期偿债能力越强。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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7 .Dean Co. acquired 100% of Morey Corp. prior to Year 3. During Year 3, the individual companies included in their financial statements the following:DeanMoreyOfficers' salariesUSD75,000USD50,000Officers' expenses20,00010,000Loans to officers125,00050,000Intercompany Sales150,000--What amount should be reported as related party disclosures in the notes to Dean's Year 3 consolidated financial statements?

A USD150,000 B USD155,000 C USD175,000 D USD330,000

题型: 单选题 提问时间: 2021-08-24

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