In which of the following situations should a company report a prior-period adjustment?
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2 .The cumulative effect of a change in accounting estimate should be shown separately:
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3 .代表全体股东共同享有的权益，是股东拥有公司财产和公司投资价值最基本体现的是（ ）。
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4 .On August 31, Year 1, Harvey Co. decided to change from the FIFO periodic inventory system to the weighted average periodic inventory system. Harvey uses U.S. GAAP, is on a calendar year basis, and does not present comparative financial statements. The cumulative effect of the change is determined:
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5 .两个备选方案预期收益之间的数量差异是指（ ）。
A 差量 B 差量收入 C 差量成本 D 差量损益
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A 半成品 B 产成品 C 库存 D 联产品
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A USD1,500 B USD2,400 C USD600 D USD900
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A 办公费 B 邮资 C 运输费 D 仓库费用
10 .How should a company report its decision to change from a cash-basis of accounting to accrual-basis of accounting?
A As an extraordinary item (net of tax). B Prospectively, with no amounts restated and no cumulative adjustment. C As an error correction (net of tax), by adjusting the beginning balance of retained earnings. D As a change in accounting principle, requiring the cumulative effect of the change (net o...
