国际会计
英国和美国的财务报告中表示存货的术语分别是（）。A、stocks，inventoriesB、inventories，stocksC、stocks，turnoverD、assets，inventories
题目
英国和美国的财务报告中表示存货的术语分别是（）。
- A、stocks，inventories
- B、inventories，stocks
- C、stocks，turnover
- D、assets，inventories
参考答案和解析
相似问题和答案
第1题：
5 Which of the following factors could cause a company’s gross profit percentage on sales to fall below the expected
level?
1 Understatement of closing inventories.
2 The incorrect inclusion in purchases of invoices relating to goods supplied in the following period.
3 The inclusion in sales of the proceeds of sale of non-current assets.
4 Increased cost of carriage charges borne by the company on goods sent to customers.
A 3 and 4
B 2 and 4
C 1 and 2
D 1 and 3
第2题：
It can be inferred from the text that Lucent, Enron and Xerox are names of _____.
［A］ successful businesses
［B］ bankrupted companies
［C］ stocks
［D］ huge corporations
题干中的几个专有名词出现在第六段末，该句用虚拟语气指出，就好像朗讯、安然和施乐的事情从来未发生过一样。联系上下文，上文作者对雇员购买公司股票的行为表示质疑，下文则提出不应完全信任任何一家公司。由此可推出，这是三家作为反面例子的公司，由于它们的先后破产，使持有这些公司股票的人受到很大的损失。［B］项最恰当。
第3题：
A. profit
B. courage
C. pat
D. effort
第4题：
用Stocks方程计算所得的直径（ ）。
第5题：
15 A trader who fixes her prices by adding 50% to cost actually achieved a mark-up of 45%.
Which of the following factors could account for the shortfall?
1 Sales were lower than expected.
2 The opening inventories had been overstated.
3 The closing inventories of the business were higher than the opening inventories.
4 Goods taken from inventories by the proprietor were recorded by debiting drawings and crediting purchases with
the cost of the goods.
A All four factors
B 1, 2 and 4 only
C 2 only
D 3 and 4 only
第6题：
20 IAS 2 Inventories defines the extent to which overheads are included in the cost of inventories of finished goods.
Which of the following statements about the IAS 2 requirements in this area are correct?
1 Finished goods inventories may be valued on the basis of labour and materials cost only, without including overheads.
2 Carriage inwards, but not carriage outwards, should be included in overheads when valuing inventories of finished goods.
3 Factory management costs should be included in fixed overheads allocated to inventories of finished goods.
A All three statements are correct
B 1 and 2 only
C 1 and 3 only
D 2 and 3 only
第7题：
10 Which of the following costs should be included in valuing inventories of finished goods held by a manufacturing
company, according to IAS2 Inventories?
1 Carriage inwards.
2 Carriage outwards.
3 Depreciation of factory plant.
4 Accounts department costs relating to wages for production employees.
A All four items
B 2 and 3 only
C 1, 3 and 4 only
D 1 and 4 only
第8题：
(b) Calculate the value of the closing stocks of finished goods at the end of the three-month period, and the value
of cost of sales for the period. (3 marks)
(b) Opening stock of finished goods = ￡69,800
Closing stock of finished goods = 2,000 x 18·66 = ￡37,320
Cost of sales for three-month period = 69,800 + 2,262,380 – 37,320 = ￡2,294,860
第9题：
根据沉降公式(Stocks方程)计算所得的直径称为（ ）。
本组题考查粉体粒子大小的表示方法。粒子大小的常用表示方法有：(1)定方向径：即在显微镜下按同一方向测得的粒子轻。(2)等价径：即粒子的外接圆的直径。(3)体积等价径：即与粒子的体积相同球体的直径，可用库尔特计数器测得。(4)有效径：即根据沉降公式(Stocks方程)计算所得的直径，因此又称Stocks径。(5)筛分径：即用筛分法测得的直径，一般用粗细筛孔直径的算术或几何平均值来表示。
第10题：
In the UK commercial banks often raise funds by issuing bonds and stocks.
A．Right
B．Wrong
C．Doesn't say
解析：文中最后一句仅说The main market place for lending and borrowing medium and long-term capital in the UK is the Stock Exchange in London.，并没有提及英国商业银行常常通过发行股票和债券进行融资(raise funds)。