更多"A company’ s financial statements s"的相关试题:
[简答题]Ming’s Company produces CD appliances. The following is the cost information for the year ended 31 December 2003.
1. Material put into production was valued at ＄360,000 and ＄80,000 of which was used as supplies.
2. The payroll records showed that total labor cost was ＄350,000, ＄68,000 of which was the costs of foremen and storekeeping men.
3. Factory power and utilities were at a total cost of ＄90,000.
4. Selling and administration expenses totaled ＄100,000.
5. There was no opening and closing work-in-progress. The production records indicated that 20,000 units were completed in the year.
Required:
Calculate the following:
(a)Prime cost
(b)Conversion cost
(c)Cost of goods manufactured
(d)Unit production cost
[单项选择]Which of the following statements about financial statements and reporting standards is least accurate（）
A. Reporting standards focus mostly on format and presentation and allow management wide latitude in assumptions.
B. The objective of financial statements is to provide economic decision makers with useful information.
C. Reporting standards ensure that the information in financial statements is useful to a wide range of users.
[简答题]The following financial statements relate to Blue Ting for the year ended 31 December 2001
{{U}}Balance Sheet ended at 31 December{{/U}}
2000 2001
＄’000 ＄’000
Plant and machinery 1,296 1,788
Less: Depreciation (174) (287)
Stock 184 296
Trade debtors 382 490
Bank and cash 10 (301)
Trade creditors (142) (166)
Accrued expenses (45) -
Taxation (80) (100)
Dividends
[单项选择]When the financial statements materially depart from accounting standards and are not fairly presented, the audit opinion would be a(n):（）
A. adverse opinion.
B. qualified opinion.
C. disclaimer of opinion.
[单项选择]Should the notes to the financial statements include the following disclosures Disclosure 1: Revenue recognition policy when a right of return exists. Disclosure 2: Concentrations of credit risk for receivables with common characteristics that may affect their ultimate collection. Disclosure 1 Disclosure 2 （） ①A. Yes No ②B. No No ③C. Yes Yes
A. ①
B. ②
C. ③
[单项选择]Where in the financial statements should a firm recognize the unrealized gains and losses on cash flow hedging derivatives and the unrealized gains and losses on available-for-sale securities Cash flow hedging derivatives Available-for-sale securities（）①A. Other comprehensive income Other comprehensive income ②B. Other comprehensive income Net income ③C. Net income Other comprehensive income
A. ①
B. ②
C. ③
[单项选择]In a common-size financial statements, which of the following statement is TRUE（）
A. A common size balance sheet expresses all balance sheet accounts as a percentage of total asset.
B. Common size ratios are useful in comparing companies of different sizes.
C. All of the above.
[填空题]
- A. Undeniable Mir’s achievements
- B. Rewards following the U. S. financial injection
- C. Mir’s problem year
- D. Mir regarded as a complete failure
- E. Mir’s firsts in scientific experiments and space exploration
- F. A great debt owned to the International Space Station
Paragraph 4 ______
[简答题]Analyze the morphological structure of the following words and point out the types of the morphemes: unfriendly, interpersonal, fore-telling.
[简答题]
What are the inflectional morphemes in the following phrases:
(a)the teacher’s books
(b)it’s snowing
(c)the newest model
(d)the cow jumped over the moon
[填空题]
Directions: For each numbered blank in the following passage, fill in
a suitable word in each blank on the ANSWER SHEET.
Many instructors believe that an informal, relaxed classroom
environment is conducive to learning and innovation. It is not uncommon for
students to (51) easygoing and friendly relationships with
their professors. The casual professor is not necessarily a poor (52)
and is still (53) by students. (54)
students may be in a subordinate position, some professors treat them
as (55) (56) , no matter how egalitarian
professors would like to be, they (57) are in a position of
authority.
Professors may establish social (58)
with students outside of the classroom, (59) in the
classroom they maintain the instructor’s role. A professor may have coffee one
day with students but the (60) day expect them to meet a
deadline for the submission of a paper or to be
