对于数量繁多、单价较低的存货，应当按照单个存货计提存货跌价准备。( )

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• 1A manufacturing company's overtime is being worked for a specific order. The amount of overtime prem

  A manufacturing company's overtime is being worked for a specific order. The amount of overtime premium contained in direct labor wages would normally be classed as：

  A. Selling cost

  B. Prime cost

  C. Overheads

  D. Administrative cost

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• 2Alice is responsible for giving a ruling on matters in dispute and choose appropriate member to sit

  Alice is responsible for giving a ruling on matters in dispute and choose appropriate member to sit in the committee.

  Which of the followings is her role?

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  B. Committee member

  C. Committee chair

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• 3Which of the following statements is true? A. An entity must choose either the cost model or the re

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  A. An entity must choose either the cost model or the revaluation model for each class of intangible assets

  B. The intangible assets with useful life of more than 20 years are classified as intangible assets with indefinite lives

  C. Both the intangible assets with finite lives and infinite life should be amortised annually

  D. The change in the useful life assessment of intangible assets from indefinite to finite should be accounted for as change in an accounting policy

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• 4Which two of the followings are examples of intangible assets? A. Goodwill B. Revalued property C

  Which two of the followings are examples of intangible assets?

  A. Goodwill

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  C. Capitalised development costs

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• 5Using data from twelve European countries, it has been calculated that the correlation between the l

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  C.53% of the variation in the level of road deaths from one country to the next can be explained by the corresponding variation in the level of car ownership

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• 6A regression equation Y = a + bX is used to forecast the value of Y for a given value of X. Which T

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  A.A correlation coefficient numerically close to 1

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• 7The following four data pairs have been obtained: (1, 5), (2, 6), (4, 9), (5, 11). Without carrying

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