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。（　　）

1 .生产能力可以转移时，只要转产产品的剩余边际贡献总额（或租金收入）大于亏损产品的剩余边际贡献总额，就应停产亏损产品。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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2 .On January 2, Year 4, Raft Corp. discovered that it had incorrectly expensed a USD210,000 machine purchased on January 2, Year 1. Raft estimated the machine's original useful life to be 10 years and its salvage value at USD10,000. Raft uses the straight-line method of depreciation and is subject to a 30% tax rate. In its December 31, Year 4, financial statements, what amount should Raft report as a prior period adjustment?

A USD102,900 B USD105,000 C USD168,000 D USD165,900

题型: 单选题 提问时间: 2021-08-24

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3 .产品定价方法主要包括以成本为基础的定价方法和以市场需求为基础的定价方法两大类。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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5 .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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6 .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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7 .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?

A USD55,000 B USD17,000 C USD137,000 D USD99,000

题型: 单选题 提问时间: 2021-08-24

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