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【判断题】
分度值越大,测计量器具的灵敏度越高。A.
正确
B.
错误
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反馈参考答案：
举一反三
【单选题】An intra-entity transfer of a depreciable asset took place whereby the transfer price exceeded the book value of the asset. Which statement is true with respect to the year following the year in which...
A.
A worksheet entry is made with a debit to gain for a downstream transfer.
B.
A worksheet entry is made with a debit to gain for an upstream transfer.
C.
A worksheet entry is made with a debit to investment in subsidiary for a downstream transfer when the parent uses the equity method.
D.
A worksheet entry is made with a debit to retained earnings for a downstream transfer, regardless of the method used account for the investment.
E.
No worksheet entry is necessary.
【单选题】Which of the following will not be applied for transfer price __________.
A.
Headquarter and its branch company
B.
Arm length contract
C.
Strategic Alliance
D.
Forfeit Loan
【单选题】If there is a competitive market for the product being transferred internally, using the ________ as the transfer price will lead to ________.
A.
full cost; goal congruence
B.
variable cost; goal congruence
C.
full cost plus profit; goal congruence
D.
market price; goal congruence
【简答题】What is a
transfer price? What is the difference,
if any, between a transfer price and a “regular” price? What are three methods for determining
transfer prices?
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