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【多选题】
关于会计政策变更的累积影响数，下列说法正确的有( )。A.
计算会计政策变更累积影响数时，不需要考虑利润或股利的分配
B.
如果提供比较财务报表，则对于比较财务报表可比期间以前的会计政策变更累积影响数，应调整比较财务报表最早期间的期初留存收益
C.
如果提供比较财务报表，则对于比较财务报表期间的会计政策变更，应调整各该期间净损益各项目和财务报表其他相关项目
D.
累积影响数的计算不需要考虑所得税影响
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【简答题】填空题: ( 1 )大修竣工的汽油发动机气缸压力与各缸平均压力的差不超过( )。 A. 6% B. 8% C. 10% ( 2 )进气歧管真空度用 ( ) 检测,无须拆任何机件,而且快速简便,应用极广。 A. 气缸压力表 B. 真空表 C. 万用表 ( 3 )用气缸压力表检测气缸压缩压力时,两次检测结果均表明某相邻两缸压力都相当低,说明是 ( ) 造成窜气。 A. 两缸相邻处的气缸衬...
【单选题】A company has total assets of $1,000,000, liabilities of $400,000, and equity of $600,000. What is its debt ratio (rounded to a whole percent)?
A.
250%
B.
167%
C.
67%
D.
150%
E.
40%
【简答题】On January 1, 2020 Heybach Company sold goods to Barshinger Company
for $400,000 in exchange for $100,000 in cash and a 5-year zero-interest bearing
note with a face amount of $401,468 and a present v...
【单选题】A company has the following non-current assets transactionsPurchases of non-current assets costing $1,500,000Profit on sales of assets $50,000 (carrying amount $250,000)Depreciation charged $125,000Wh...
A.
$1,200,000 outflow.
B.
$1,075,000 outflow.
C.
$1,200,000 inflow.
D.
$1,075,000 inflow.
【单选题】Marshall's & Co. purchased a corner lot in Eglon City five years ago at a cost of $640,000. The lot was recently appraised at $810,000. At the time of the purchase, the company spent $50,000 to grade ...
A.
$1,200,000
B.
$1,840,000
C.
$1,890,000
D.
$2,010,000
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