下列资产中，需要于每年年末进行减值测试的有(　)。 A. 商誉 B. 使用寿命不确定的无形资产 C. 尚未达到可使用状态的无形资产 D. 权益法核算的长期股权投资

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• 1企业在计量资产可收回金额时，下列各项中，不属于资产预计未来现金流量的是(　)。 A. 为维持资产正常运转发生

  企业在计量资产可收回金额时，下列各项中，不属于资产预计未来现金流量的是(　)。

  A. 为维持资产正常运转发生的现金流出

  B. 资产持续使用过程中产生的现金流入

  C. 未来年度为改良资产发生的现金流出

  D. 未来年度因实施已承诺重组减少的现金流出

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• 2Which TWO of the following are true of imposed budgeting? A.It is most effective in large organisat

  Which TWO of the following are true of imposed budgeting?

  A.It is most effective in large organisations

  B.It reduces deliberate overestimation of costs and underestimation of revenues in a budget

  C.It increases operational managers' commitment to organisational objectives

  D.Top management prepare a budget with lttle or no input from operating staff

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• 3A company uses the Economic Order Quantity (EOQ) model and holds no buffer inventory.Its annual cost

  A company uses the Economic Order Quantity (EOQ) model and holds no buffer inventory.Its annual cost of holding one unit in inventory has decreased.What is the effect, if any, of this decrease in holding costs on the EOQ and on the total annual cost of placing orders?

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• 4下列表述符合增值税进项税额相关规定的有( )。 A.申报抵扣税款的委托进口单位，必须提供相应的海关代征增值

  下列表述符合增值税进项税额相关规定的有( )。

  A.申报抵扣税款的委托进口单位，必须提供相应的海关代征增值税专用缴款书原件、委托代理合同及付款凭证，否则，不予抵扣进项税额

  B.纳税人从批发、零售环节购进适用免征增值税政策的蔬菜、部分鲜活肉蛋而取得的普通发票，不得作为计算抵扣进项税额的凭证

  C.纳税人的交际应酬消费属于个人消费

  D.2018年8月一般纳税人购进的娱乐服务，取得增值税专用发票，可以抵扣进项税

  E.非正常损失的不动产在建工程所耗用的建筑服务的进项税额不得从销项税额中抵扣

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• 5Which of the following statements about standard costing are true? (1) A standard cost is a predete

  Which of the following statements about standard costing are true?

  (1) A standard cost is a predetermined estimated unit cost

  (2) A standard cost can be used as a control device to help improve performance

  (3) A standard cost card shows the unit cost details only of each product

  A.1,2and3

  B.1and2only

  C.2and3only

  D.1 and 3 only

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• 6Last month the total sales for XYZ Co were $960,000. A pie chart is used to show the breakdown of sa

  Last month the total sales for XYZ Co were $960,000. A pie chart is used to show the breakdown of sales by region for the month. South region is represented by 60 degrees on the pie chart.

  What are the sales for the month for the south region?

  $ ()

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• 7Which of the following statements about payback is true? A.A change in the cost of capital will aff

  Which of the following statements about payback is true?

  A.A change in the cost of capital will affect the payback

  B.Payback is technically superior to NPV

  C.Payback is useful as an initial screening device

  D.Payback takes into account the time value of money

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• 8Which of the following are benefits of using activity based costing? (1) It recognises that overhea

  Which of the following are benefits of using activity based costing?

  (1) It recognises that overhead costs are not always driven by the volume of production

  (2) It does not result in under or over absorption of fixed overheads

  (3) It avoids all arbitrary cost apportionments

  (4) It is particularly useful in single product businesses

  A.1and 2

  B.1 only

  C.2and 3

  D.1and 4

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• 9A company operates a job costing system. Job number 1207 requires $80 of direct materials and $120 o

  A company operates a job costing system. Job number 1207 requires $80 of direct materials and $120 of direct labour. Direct labour is paid at a rate of $12 per hour. Direct expenses for the job are $50. Production overheads are absorbed at a rate of $40 per direct labour hour and non-production overheads are absorbed at a rate of 110% of prime cost.

  What is the total cost of job number 1207?

  $()

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• 10下列项目中，能够确认为无形资产的是(　　)。 A. 人力资源 B. 商誉 C. 企业内部产生的品牌 D. 通过购买方

  下列项目中，能够确认为无形资产的是(　　)。

  A. 人力资源

  B. 商誉

  C. 企业内部产生的品牌

  D. 通过购买方式取得的非专利技术

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