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【判断题】
新军事革命的核心是信息化。()A.
正确
B.
错误
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【单选题】Elle était si contente la nuit dernière qu’elle ne parvenait pas à___________ .
A.
se coucher
B.
coucher
C.
dormir
D.
s’endormir
【单选题】根据《2010 年通则》的解释，下列属于FOB 和FCA 的区别的是（ ）
A.
适合的运输方式不同
B.
办理出口手续的责任方不同
C.
办理进口手续的责任方不同
D.
负责订立运输合同的责任方不同
【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
【单选题】The cost of goods available for sale is allocated to the cost of goods sold and the
A.
beginning inventory
B.
ending inventory
C.
cost of goods purchased
D.
gross profit
【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
【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
【单选题】In a periodic inventory system, the cost of goods sold is calculated as
A.
beginning inventory plus the cost of goods purchased less ending inventory.
B.
ending inventory less cost of goods purchased.
C.
beginning inventory less cost of goods purchased.
D.
cost of goods purchased plus ending inventory less beginning inventory.
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