两个备选方案预期收益之间的数量差异是指（ ）。
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1 .For Year 1, Pac Co. estimated its two-year equipment warranty costs based on USD100 per unit sold in Year 1. Experience during Year 2 indicated that the estimate should have been based on USD110 per unit. The effect of this USD10 difference from the estimate is reported
A In Year 2 income from continuing operations. B As an accounting change requiring Year 1 financial statements to be restated. C As a correction of an error requiring Year 1 financial statements to be restated. D As an accounting change, net of tax, below Year 2 income from continuing operations.
2 .反映企业经营活动现金流量净额与企业经营所得现金的比值的是（ ）。
A 现金营运指数 B 净收益营运指数 C 销售现金比率 D 每股营业现金净流量
3 .The cumulative effect of a change in accounting estimate should be shown separately:
A On the income statement after income from continuing operations and before extraordinary items. B On the income statement above income from continuing operations. C It should not be recorded separately on any financial statement. D On the retained earnings statement as an adjustment to the beginni...
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A 净利润 B 股票股利 C 净资产 D 现金股利
5 .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:
A During the eight months ending August 31, Year 1, by a weighted average of the purchases. B As of August 31, Year 1. C During Year 1 by a weighted average of the purchases. D As of January 1, Year 1.
7 .In which of the following situations should a company report a prior-period adjustment?
A A switch from the straight-line to double-declining balance method of depreciation. B The correction of a mathematical error in the calculation of prior years' depreciation. C The scrapping of an asset prior to the end of its expected useful life. D A change in the estimated useful lives of fixed ...
8 .使用同种原料，经过同一生产过程同时生产出来的两种或两种以上的经济价值较大的产品是指（ ）。
A 半成品 B 产成品 C 库存 D 联产品
9 .Mellow Co. depreciated a USD12,000 asset over five years, using the straight-line method with no salvage value. At the beginning of the fifth year, it was determined that the asset will last another four years. What amount should Mellow report as depreciation expense for year 5?
A USD1,500 B USD2,400 C USD600 D USD900
10 .下列选项中，不属于订货成本的是（ ）。
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