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2 Which of the following are correct?
1. The balance sheet value of inventory should be as close as possible to net realisable value.
2. The valuation of finished goods inventory must include production overheads.
3. Production overheads included in valuing inventory should be calculated by reference to the company’s normal
level of production during the period.
4. In assessing net realisable value, inventory items must be considered separately, or in groups of similar items,
not by taking the inventory value as a whole.
A 1 and 2 only
B 3 and 4 only
C 1 and 3 only
D 2, 3 and 4
参考答案
更多 “ 2 Which of the following are correct?1. The balance sheet value of inventory should be as close as possible to net realisable value.2. The valuation of finished goods inventory must include production overheads.3. Production overheads included in valuing inventory should be calculated by reference to the company’s normallevel of production during the period.4. In assessing net realisable value, inventory items must be considered separately, or in groups of similar items,not by taking the inventory value as a whole.A 1 and 2 onlyB 3 and 4 onlyC 1 and 3 onlyD 2, 3 and 4 ” 相关考题
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During a period of falling prices, which of the following inventory methods generally results in the lowest balance sheet amount for inventory. ( )
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M company is a manufactory which produces toys．The budgeted production and sales of the company are both expected to be 200 units in the coming year，the budgemd selling price is$370 per unit．The following information mimes to the costs of producin9 200 toys：Per unit(＄)Total(＄)Direct material costsl 5030 000Direct labor costs801 6 000Variable production overheads501 0 000Variable selling and administration overheads306 000Fixed production overheads6 000Fixed selling and administration overheads3 000Requirement：A．Calculate the total contribution margin．B．Calculate the amounts of profit at the budgeted level of production．C．Calculate the break-even point in units and the margin of safety．D．If M company desires a profit of$4 800，calculate the number of units that it must produce and sell．
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Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error.()
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During a period of falling prices, which of the following inventory s generally results in the lowest balance sheet amount for inventory. ()
A.can not tell without more inationB.averageC.LIFOD.FIFO
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Which of the following is NOT inventory()?
A. accounts receivableB. raw materialsC. work-in-progress goods
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A balance sheet is simply the enumeration of the various assets of a business on one side of a ledger and the enumeration of various liabilities and (61) accounts on the other side. The two sides must be equal, or balance. Only one further point should be (62) : A balance sheet refers to a single point in time, for example, the close of business on December 31. Taken by itself, a balance sheet does not show (63) over time. It is what economists call a stock concept, not a (64) concept. That is, the balance sheet shows the stock of goods a firm has on hand at any particular instant and does not show the flow of goods through the firm over time. For this reason, a balance sheet does not show business (65) , which are a flow.(46)A．profitB．capitalC．incomeD．cash
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You are the administrator of a SQL Server 2000 computer. You have two new hard disks on which you will create a database named inventory. You want to insert, update, and delete data as quickly as possible.Which two actions should you take? (Each correct answer presents parts of the solution. Choose two)A. Configure the hard disks as two mirrored NTFS volumes.B. Configure the hard disks as one mirrored NTFS volumes.C. Configure the hard disks as two independent NTFS volumes.D. Configure the hard disks as one extended NTFS volume.E. Place inventory_data.mdf on the first volume and inventory_log.ldf on the second volume.F. Place inventory_data.mdf on the first volume and inventory_data2.ndf and inventory_log.ldf on the second volume.G. Place inventory_data.mdf and inventory_log.ldf on the same volume.
考题
M company is a manufactory which produces toys.The budgeted production and sales of the company are both expected to be 200 units in the coming year, the budgeted selling price is $ 370 per unit. The following information mimes to the costs of producing 200 toys:
Per unit ($) Total ($)
Direct material costs 1 50 30 000
Direct labor costs 80 1 6 000
Variable production overheads 50 10 000
Variable selling and administration overheads 30 6 000
Fixed production overheads 6 000
Fixed selling and administration overheads 3 000
Requirement：
A.Calculate the total contribution margin.
B.Calculate the amounts of profit at the budgeted level of production.
C.Calculate the break - even point in units and the margin of safety.
D.If M company desires a profit of$4 800, calculate the number of units that it must produce and sell.
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单选题Which of the following statements concerning cargo is correct?（）A
Cargoes are any type of goods transported by any type of shipsB
Cargoes are goods transported in bulkC
Cargoes usually include goods transported in bulk and in containersD
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问答题Practice 6 You should spend about 40 minutes on this task. Write about the following topic: An increase in production of consumer goods results in damage of the natural environment, what are the causes and possible solutions? Give reasons for your answer and include any relevant examples from your own knowledge or experience. Write at least 250 words.
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单选题Which inventory management feature of WebSphere Commerce Accelerator should a user with the Buyer （sell-side） role use to record inventory that has been ordered from a vendor， so that backorders can be allocated against this inventory？（）A
Ad HocB
ExpectedC
FutureD
OrderedE
Planned
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