如果生产企业以紧急采购代用材料解决库存材料中断之急，那么缺货成本表现为紧急额外购入成本。（　　）

1 .在交货期内，如果发生需求量增大或交货时间延误，就会发生缺货。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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2 .存货占用资金所应计的利息是储存成本。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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3 .On October 1, Year 1, Wand, Inc. committed itself to a formal plan to sell its Kam division's assets early in Year 2. The decision represents a major strategic shift and will have a significant effect on its operations and financial results. On that date, Wand estimated that the fair value of the component's assets was USD25,000 less than the carrying value. Wand also estimated that Kam would incur operating losses of USD100,000 for the period of October 1, Year 1 through December 31, Year 1 and USD50,000 for the period January 1, Year 2 through February 28, Year 2. All estimates proved to be materially correct. Disregarding income taxes, what should Wand report as loss from discontinued operations in its comparative Year 1 and Year 2 income statements?

A Year 1USD0; Year 2 USD175,000 B Year 1USD125,000; Year 2 USD50,000 C Year 1USD100,000; Year 2 USD75,000 D Year 1USD175,000; Year 2 USD0

题型: 单选题 提问时间: 2021-08-24

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5 .On November 1, Year 1, Smith Co. contracted to dispose of an industry segment. Throughout Year 1 the segment had operating losses. These losses were expected to continue until the segment's disposition. If a loss is projected on final disposition, how much of the operating losses should be included in the loss from discontinued operations reported in Smith's Year 1 income statement?I. Operating losses for the period January 1 to October 31, Year 1.II. Operating losses for the period November 1 to December 31, Year 1.III. Estimated operating losses for the period January 1 to February 28, Year 2.

A I and III only B I and II only. C II and III only. D II only

题型: 单选题 提问时间: 2021-08-24

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6 .订购批量，是指每次订购货物（材料、商品等）的数量。经济订购批量，是决策相关总成本最低的订购批量。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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7 .在经济订货批量基本模型中，存货总需求量是已知常数。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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