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【单选题】
臂丛的组成是A.
第5～8颈神经前支和第1胸神经前支大部分
B.
第4～7颈神经前支和第1胸神经前支大部分
C.
第5～8颈神经前支和第2胸神经前支大部分
D.
第4～7颈神经前支和第2胸神经前支大部分
E.
第5～8颈神经前支和第1胸神经后支大部分
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举一反三
【单选题】Using the FIFO method, the earliest purchases of inventory are assumed to be contained
A.
on the balance sheet as part of ending inventory.
B.
on the income statement as part of cost of goods sold.
C.
equally split between the income statement and the balance sheet.
D.
Impossible to determine from the given data
E.
The earliest purchases of inventory under FIFO are not shown on any financial statement.
【判断题】赣江有限责任公司接受某外商投资电脑10台,每台发票价格6000元(增值税率为16%),电脑交付使用。其会计分录为: 借:固定资产 60 000 应交税费——应交增值税(进项税额) 9 600 贷:实收资本 69 600
A.
正确
B.
错误
【单选题】When inventory prices are rising, the FIFO method will generally yield a gross profit that is
A.
Less than the LIFO method.
B.
equal to the gross profit of the LIFO method.
C.
FIFO does not generally cause a gross profit that is different from that of any other costing method.
D.
higher than the LIFO method.
E.
All of the above are correct.
【简答题】Compared with using the FIFO method to account for inventory, during a period of rising prices, which of the following ratios is most likely higher for a company using LIFO? A.Current ratio B.Gross ma...
【判断题】赣江有限责任公司接受某外商投资电脑10台，每台发票价格6 000元(增值税率为16%)，电脑交付使用。其会计分录为：借：固定资产 60 000 应交税费——应交增值税（进项税额） 9 600 贷：实收资本 69 600（ ）。
A.
正确
B.
错误
【单选题】An assumption of the FIFO process costing method is that:
A.
The units in beginning inventory are not necessarily assumed to be completed by the end of the period
B.
The units in beginning inventory are assumed to be completed first
C.
Ending inventory will always be completed in the next period
D.
No calculation of conversion costs is possible
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