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【多选题】
以下为红色旅游发展成就的是( )
A.
红色旅游体系建设日益完善
B.
红色旅游市场规模持续扩大
C.
红色旅游教育功能更加凸显
D.
红色旅游扶贫富民作用明显增强
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参考答案:
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.
【单选题】A distinct features of the FIFO process costing method is that:
A.
The work done on beginning inventory before the current period is blended in with the work done during the current period in the calculation of equivalent units
B.
The work done on beginning inventory before the current period is kept separate from the work done during the current period in the calculation of equivalent units
C.
The work done on ending inventory is kept separate from the work done during the current period in the calculation of equivalent units and is usually not included in the calculation
D.
The FIFO process costing method is only minimally different from the weighted-average process costing method
【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
【判断题】FIFO method assume that the goods firstly purchased will be sold lastly.
A.
正确
B.
错误
【单选题】The use of the FIFO method generally increases taxable income:
A.
when prices are constant.
B.
when prices are declining.
C.
when prices are increasing.
D.
under all circumstances.
【判断题】FIFO is essentially an historical cost method.
A.
正确
B.
错误
【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】患儿,女,4个月,婴儿多汗,易惊,纯牛奶喂养,未添加维生素D制剂,很少户外活动。近2天腹泻,今日突然抽搐1次,表现为面肌及四肢抽动,约数秒钟。抽后神志清醒,不伴发热及呕吐,体查: 精神可,前囟平软,心肺无异常,脑膜刺激征阴性,此时护士正确的抢救步骤是
A.
先补钙,再止惊,最后补充维生素D
B.
先止惊,再补钙,最后补充维生素D
C.
先补维生素D及补钙,再止惊
D.
先补维生素D,再补钙
E.
先补钙,再补维生素D
【简答题】What is the Cost of Goods Sold using the FIFO MethodA. $2772. 10.B. $8325.00.C. $2918.00.
【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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