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【多选题】
旅游团对计划中预定当天的风味餐提出退餐,并自行安排到他处用餐。地陪最佳的做法是()。
A.
劝其按约定的时间前往餐厅
B.
告知风味餐厅不允许退餐
C.
若旅游团执意退餐,则告知其要赔偿餐厅损失
D.
陪同旅游团到他处用餐
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【判断题】完全饱和土的孔隙体积等于水的体积。
A.
正确
B.
错误
【判断题】完全饱和土的孔隙体积等于水的体积( )
A.
正确
B.
错误
【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】对于盘盈的固定资产的净值应贷记的会计科目( )。
A.
以前年度损益调整
B.
营业外支出
C.
管理费用
D.
待处理财产损溢
【单选题】Green Co, a listed company, had the following share prices during the year ended 31 December 20X5:At start of 20X5$2.50Highest price in the year$3.15Lowest price in the year$2.40At end of 20X5$3.00Dur...
A.
26%
B.
22%
C.
32%
D.
36%
【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】DONA Co has just paid a dividend of 25c per share for the year just ended out of earnings per share of 41c. Its share price is $3.80 per share. One year ago DONA Co made earnings per share of 33c and ...
A.
15.2%
B.
13.2%
C.
22.7%
D.
19.7%
【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】SH Co uses a pie chart to show its sales for its various products. One of the segments on the pie chart is 144 degrees and this represents $180,000 worth of sales of the product M. What is the total s...
A.
$450,000
B.
$480,000
C.
$360,000
D.
$420,000
【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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