【简答题】什么叫标准节流装置?试述差压式流量计测量流量的原理;并说明哪些因素对差压式流量计的流量测量有影响?
【单选题】根据《2010 年通则》的解释,下列属于FOB 和FCA 的区别的是( )
【单选题】The cost of goods manufactured:
A.
Is always the same as cost of goods sold
B.
Is always the same as total manufacturing cost
C.
Is recorded as a debit to the finished goods inventory account
D.
Is recorded as a debit to the work-in-process inventory account
【判断题】反应速率常数和化学平衡常数均随温度升高而增大。
【单选题】The cost of goods available for sale is allocated to the cost of goods sold and the
C.
cost of goods purchased
【单选题】If the cost of goods sold is greater than the cost of goods manufactured, then:
A.
The finished goods inventory account has decreased during the period
B.
The work-in-process inventory account has decreased during the period
C.
The finished goods inventory account has increased during the period
D.
Total manufacturing costs must be greater than the cost of goods manufactured
【多选题】根据《2010年通则》的解释,下列贸易术语中属于主要运费未付的是( )。
【单选题】The cost-of-goods sold model is:
A.
beginning inventory, plus purchases, plus ending inventory equals cost of goods sold.
B.
beginning inventory, less purchases, less ending inventory equals cost of goods sold.
C.
beginning inventory, plus purchases, less ending inventory equals cost of goods sold.
D.
beginning inventory, less purchases, plus ending inventory equals cost of goods sold
【判断题】反应速率常数和化学平衡常数均随温度升高而增大。