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【多选题】
2014年卷一多选81.两批化妆品从大洋公司“”号货轮运到中国,适用《海牙规则》,货物投保了平安险。第一批货物因“”号过失与他船相碰致部分货物受损,第二批货物收货人在持正本提单提货时,发现已被他人提走。争议诉至中国某法院。根据相关规则及司法解释,下列哪些选项是正确的?
A.
第一批货物受损虽由“”号过失碰撞所致,但承运人仍可免责
B.
碰撞导致第一批货物的损失属于保险公司赔偿的范围
C.
大洋公司应承担第二批货物无正本提单放货的责任,但可限制责任
D.
大洋公司对第二批货物的赔偿范围限于货物的价值加运费
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【单选题】对于盘盈的固定资产的净值应贷记的会计科目是( )。
A.
以前年度损益调整
B.
营业外支出
C.
管理费用
D.
待处理财产损益
【单选题】On 1 October 20X5, Anita Co purchased 75,000 of Binita Co's 100,000 equity shares when Binita Co's retained earnings amounted to $90,000.On 30 September 20X7, extracts from the statements of financial...
A.
$470,000
B.
$345,000
C.
$445,000
D.
$370,000
【单选题】在体积为 1m3 的完全饱和土体中,水的体积占 0.6m3 ,该土的孔隙比等于( )。
A.
2.50
B.
1.50
C.
0.60
D.
0.40
【单选题】ABC Co has a manufacturing capacity of 10,000 units. The flexed production cost budget of the company is as follows: Capacity 60% 100% Total production costs $11,280 $1...
A.
$13,680
B.
$12,852
C.
$14,025
D.
$12,340
【单选题】Smithson Co purchased a new building with a 50 year life for $10 million on 1 January 20X3.On 30 June 20X5 , Smithson Co moved out of the building and rented it out to third parties. Smithson Co uses ...
A.
Income $400 000
B.
Income $500 000
C.
Income $1 900 000
D.
Income $2 000 000
【单选题】Wiley Co acquired80%of Coyote Co on 1 January 20X8. At the date ofacquisition Coyote Co had a buildingwhich had a fair value $22 million and a carrying amount of $20 million. The remaininguseful life ...
A.
$40,000
B.
$50,000
C.
$187,500
D.
$150,000
【单选题】在体积为1m3 的完全饱和土体中,水的体积占0.6m3 ,该土的孔隙比等于()
A.
0.40
B.
0.60
C.
1.50
D.
2.50
【单选题】在体积 1m 3 的完全饱和土体中,水的体积占 0.6m 3 ,该土的孔隙比等于( )
A.
0.4
B.
0.6
C.
1.5
D.
2.5
【单选题】Perch Co. acquired 80% of the common stock of Float Corp. for $1,600,000. The fair value of Float's net assets was $1,850,000, and the book value was $1,500,000. The noncontrolling interest shares of ...
A.
$150,000.
B.
$250,000.
C.
$ 0.
D.
$120,000.
E.
$170,000.
【单选题】对于盘盈的固定资产的净值应贷记的会计科目是( )。
A.
“以前年度损益调整”
B.
“营业外支出”村求计星
C.
“管理费用”
D.
“待处理财产损溢”
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