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【单选题】
我国财政部门在编制每年收支预算时，作为支出类级科目的划分标准的是( )。A.
按支出的具体用途
B.
按国家职能
C.
按在社会再生产中的作用
D.
按经济性质
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举一反三
【单选题】Which of the following description is correct for the concept of internal transfer price?
A.
Transfer price is the price at which non-related parties transact with each other
B.
A transfer price is the price set for goods or services transferred among profit or investment centers
C.
Price Transfer is the largest provider of CBP CES Examination Services in the United States
D.
A transfer price is what one unit of a business charges another unit of the same business for a good or service
【单选题】An intra-entity transfer of a depreciable asset took place whereby the transfer price exceeded the book value of the asset. Which statement is true with respect to the year following the year in which...
A.
A worksheet entry is made with a debit to gain for a downstream transfer.
B.
A worksheet entry is made with a debit to gain for an upstream transfer.
C.
A worksheet entry is made with a debit to investment in subsidiary for a downstream transfer when the parent uses the equity method.
D.
A worksheet entry is made with a debit to retained earnings for a downstream transfer, regardless of the method used account for the investment.
E.
No worksheet entry is necessary.
【单选题】Which statement can appropriately describe transfer price?
A.
The price at which the transferred goods or services could be sold on an externalmarket.
B.
A transfer price may be defined as the price at which goods or services are transferred from one process or department to another or from one member of a group to another.
C.
These prices for only services between wholly or partly owned affiliates of the multinational are called transfer prices.
D.
A price sufficient to give an appropriate share of profit to each party
【简答题】128* 的OLED显示16*16点阵的汉字,最多可以显示___个。
【简答题】What is a
transfer price? What is the difference,
if any, between a transfer price and a “regular” price? What are three methods for determining
transfer prices?
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