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【多选题】
下列各项中,不属于会计法规定的行政处罚形式的是( )。A.
责令限期更正
B.
撤职
C.
不得从事会计工作
D.
开除
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举一反三
【简答题】Describe the cost-benefit and behavioral issues involved in designing an accounting system.
【多选题】下列关于科学发展观的论述,正确的有
A.
科学发展观核心是以人为本
B.
科学发展观根本方法是全面协调可持续
C.
科学发展观第一要义是发展
D.
科学发展观基本要求是统筹兼顾
【单选题】Which of the following terms describe an asset’s cost less its residual value?
A.
carrying value
B.
net book value
C.
depreciation expense
D.
depreciable amount
【单选题】Which of the following does NOT correctly describe the weighted average cost formula?
A.
It prices inventory on the basis of the average cost of beginning inventory.
B.
It prices inventory on the basis of the average cost of goods available for sale during the period.
C.
It takes into account that the volume of goods acquired at each price is different.
D.
It includes the cost of beginning inventory in the calculations.
【单选题】The term used to describe the allocation of the cost of an intangible asset to expense is ____________ rather than depreciation.
A.
accumulated depreciation
B.
amortization
C.
average useful life
D.
recoverable amount
【简答题】Please describe the difference between acquisition cost, conversion cost and retention costs.
【单选题】我们党领导人民在长期革命、建设、改革实践中，经过反复探索、不断总结，逐步建立起一套适合中国国情的社会主义政治制度，形成了（ ）的根本政治制度，中国共产党领导的多党合作和政治协商制度、民族区域自治制度以及基层群众自治制度等基本政治制度。
A.
人民民主专政
B.
人民代表大会制度
C.
民主集中制
D.
四项基本原则
【单选题】Fresh Wreath Corporation manufactures wreaths according to customer specifications and ships them to customers using United Parcel Service (UPS). Which two terms below describe the cost of shipping th...
A.
variable cost and product cost
B.
variable cost and period cost
C.
fixed cost and product cost
D.
fixed cost and period cost
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