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
相似考题

1.Jim makes _________ by buying and selling stocks.A. profitB. courageC. patD. effort

2.5 Which of the following factors could cause a company’s gross profit percentage on sales to fall below the expectedlevel?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 4B 2 and 4C 1 and 2D 1 and 3

3.20 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 correctB 1 and 2 onlyC 1 and 3 onlyD 2 and 3 only

4.(b) Calculate the value of the closing stocks of finished goods at the end of the three-month period, and the valueof cost of sales for the period. (3 marks)

更多“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”相关问题

  • 第1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


    正确答案：B

    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2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


    正确答案：C

  • 第3题：

    用Stocks方程计算所得的直径（ ）。


    正确答案：D

  • 第4题：

    Stocks定律在液体药剂中具有理论指导意义，其公式为_______。


    正确答案：V=2r2(ρ1—ρ2)g／9η。
    V=2r2(ρ1—ρ2)g／9η。

  • 第5题：

    Because of the recent fire in the factory, all the stocks were destroyed. (), we cannot make shipment as arranged before.

    A、In the case

    B、In this cases

    C、In this event

    D、At this event


    参考答案：C

  • 第6题：

    根据下列选项，回答 50～51 题：

    第 50 题 根据沉降公式(Stocks方程)计算所得的直径称为（ ）


    正确答案：D

  • 第7题：

    Investment Tips

    By Scott Russell

    Investing in stocks that are less than $5 per share is a good way to boost your stock portfolio. Many big investors ignore these stocks because of the potential risks involved, however, these stocks often grow significantly over the course of time. Investing in inexpensive stocks is a wise move, provided that you hold on to them for at least one year to allow enough time for them to develop.

    Four stocks that I suggest for less than $5 per share are High Standard Pharmaceuticals Company, Nova Oil, Inc., Direct Access Publishing Group, and Peak Media Holdings. If you are new to the market, you might want to try investing in them through an online brokerage firm that does not charge a high commission for their services, and remember: only invest up to five percent of your entire stock portfolio in any stock, including these.
    ------------------------------------------------------------------------------------------------------------------------------
    Quick Stock Quotes -- Thursday April 22 -- 2:40 P.M.
    (Quotes delayed by 20 minutes)
    Nova Oil, Inc. (NOI)
    3.93 +0.08 +2.08%

    Previous Close 3.85
    Open 3.87
    High 3.94
    Low 3.79
    Volume 864,300
    Bid 3.91
    Bid Size 600
    Ask 3.97
    Ask Size 3,300
    52 Week range 1.64-8.90
    What type of stocks is the article about?

    A. Oil company stocks

    B. Inexpensive stocks

    C. Pharmaceutical stocks

    D. Stocks from new companies

    答案：B
    解析：

  • 第8题：

    Investment Tips

    By Scott Russell

    Investing in stocks that are less than $5 per share is a good way to boost your stock portfolio. Many big investors ignore these stocks because of the potential risks involved, however, these stocks often grow significantly over the course of time. Investing in inexpensive stocks is a wise move, provided that you hold on to them for at least one year to allow enough time for them to develop.

    Four stocks that I suggest for less than $5 per share are High Standard Pharmaceuticals Company, Nova Oil, Inc., Direct Access Publishing Group, and Peak Media Holdings. If you are new to the market, you might want to try investing in them through an online brokerage firm that does not charge a high commission for their services, and remember: only invest up to five percent of your entire stock portfolio in any stock, including these.
    ------------------------------------------------------------------------------------------------------------------------------
    Quick Stock Quotes -- Thursday April 22 -- 2:40 P.M.
    (Quotes delayed by 20 minutes)
    Nova Oil, Inc. (NOI)
    3.93 +0.08 +2.08%

    Previous Close 3.85
    Open 3.87
    High 3.94
    Low 3.79
    Volume 864,300
    Bid 3.91
    Bid Size 600
    Ask 3.97
    Ask Size 3,300
    52 Week range 1.64-8.90
    Why does Mr. Russell say big investors ignore these stocks?

    A. They are risky.

    B. They are too popular.

    C. They often lose money rapidly.

    D. It is difficult to make money from them.

    答案：A
    解析：

  • 第9题：

    （） are activities that manage the space needed to hold the inventories.

    • A、Stacking
    • B、Warehousing and storage
    • C、Dispatching
    • D、Goods delivering

    正确答案:B

  • 第10题：

    单选题
    Stocks are regarded as a good long-term（）
    A

    involvement

    B

    installment

    C

    investment

    D

    instrument


    正确答案： C
    解析： 暂无解析

  • 第11题：

    单选题
    The receding prices of these stocks sent many investors panicking and despairing.
    A

    diminishing

    B

    soaring

    C

    flourishing

    D

    piercing


    正确答案： B
    解析：
    句意：这些股票价格在下跌，使投资者惊恐不安，甚至绝望。recede的意思是“后退；减弱”。diminish减小。soar上升。flourish兴旺；茁壮。pierce穿透；刺穿。

  • 第12题：

    单选题
    Approximately $120 billion in venture capital is estimated as having poured into technology stocks during the late 1990s, creating a valuation bubble that burst in 2000.
    A

    Approximately $120 billion in venture capital is estimated as having poured into technology stocks during the late 1990s, creating

    B

    During the late 1990s approximately $120 billion in venture capital is estimated to have poured into technology stocks and created

    C

    During the late 1990s it is estimated that there was approximately $120 billion in venture capital that was poured into technology stocks, creating

    D

    It is estimated that during the late 1990s approximately $120 billion in venture capital poured into technology stocks, creating

    E

    It is estimated that there was approximately $120 billion in venture capital that poured into technology stocks during the late 1990s and created


    正确答案： D
    解析：
    B、C项表达与句意不符；A项表达不符合习惯用法；E项表述不准确，故本题选D项。

  • 第13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


    正确答案：C

  • 第14题：

    根据沉降公式(Stocks方程)计算所得的直径称为（ ）。


    正确答案：D

     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15题：

    In the UK commercial banks often raise funds by issuing bonds and stocks.

    A．Right

    B．Wrong

    C．Doesn't say


    正确答案：C
    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)。

  • 第16题：

    When the stock market turns down, holders of common stocks traditionally begin to move some portion of their (61) out of stocks and into (62) to protect themselves against further declines in the market, PI programs attempt to hedge against the possibility of a market decline by (63) stock index futures contracts or stock index options (buying stock index put options). The more the market falls, the more futures and options contracts are sold by PI programs. If the market continues to fall, the rise in the value of the portfolio' futures and option positions cushions the decline in the value of the portfolio' common stocks. PI managers believe that such hedging programs using futures and options involve lower transaction costs and provide greater (64) than the traditional method of actually selling stocks and buying treasury (65)

    (46)

    A．treasure

    B．assets

    C．investment

    D．capital


    正确答案：B
    解析：资产应该用assets来表示，所以选B。treasure财富。investment投资。capital资本，资金。

  • 第17题：

    根据沉降公式(Stocks方程)计算所得的直径称为

    A．

    B．

    C．

    D．

    E．


    正确答案：D
    解析：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径。(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18题：

    用沉降公式(StockS方程)求出的粒径称为A.定方向径B.等价径C.体积等价径SXB

    用沉降公式(StockS方程)求出的粒径称为

    A.定方向径

    B.等价径

    C.体积等价径

    D.筛分径

    E.有效径


    正确答案：E
    本题考查的是粒径的表示方法。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的粒子径。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直径，可用库尔特计数器测得。④有效径：即根据沉降公式(StoCk’s方程)算所得的直径，因此又称StoCk’s径。⑤筛分径：即用筛分法测得的直径，一般用细筛孔直径的算术或几何平均值来表示。

  • 第19题：

    Investment Tips

    By Scott Russell

    Investing in stocks that are less than $5 per share is a good way to boost your stock portfolio. Many big investors ignore these stocks because of the potential risks involved, however, these stocks often grow significantly over the course of time. Investing in inexpensive stocks is a wise move, provided that you hold on to them for at least one year to allow enough time for them to develop.

    Four stocks that I suggest for less than $5 per share are High Standard Pharmaceuticals Company, Nova Oil, Inc., Direct Access Publishing Group, and Peak Media Holdings. If you are new to the market, you might want to try investing in them through an online brokerage firm that does not charge a high commission for their services, and remember: only invest up to five percent of your entire stock portfolio in any stock, including these.
    ------------------------------------------------------------------------------------------------------------------------------
    Quick Stock Quotes -- Thursday April 22 -- 2:40 P.M.
    (Quotes delayed by 20 minutes)
    Nova Oil, Inc. (NOI)
    3.93 +0.08 +2.08%

    Previous Close 3.85
    Open 3.87
    High 3.94
    Low 3.79
    Volume 864,300
    Bid 3.91
    Bid Size 600
    Ask 3.97
    Ask Size 3,300
    52 Week range 1.64-8.90
    At what price did the company's stock close on the previous day?

    A. $3.79 per share

    B. $3.85 per share

    C. $3.91 per share

    D. $3.93 per share

    答案：B
    解析：

  • 第20题：

    Stocks are regarded as a good long-term（）

    Ainvolvement

    Binstallment

    Cinvestment

    Dinstrument


    C
    略

  • 第21题：

    单选题
    Freshwater fish stocks are vulnerable or endangered because of ______.
    A

    shortage of freshwater.

    B

    pollution and changes in their living environment.

    C

    fertilizer run-off.

    D

    closed chemical works.


    正确答案： B
    解析：
    从录音最后提到的超过五分之一的淡水鱼已经变得“vulnerable or endangered because of pollution or habitat modification”，可见污染和生存环境的变化是淡水鱼变得易受伤害或濒临灭绝的原因。
    【录音原文】
    Sheer shortages of freshwater are not the only problem. Fertilizer run-off and chemical pollution threaten both water quality and public health. More than one fifth of freshwater fish stocks are already vulnerable or endangered because of pollution or habitat modification.

  • 第22题：

    单选题
    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


    正确答案： C
    解析： 暂无解析

  • 第23题：

    单选题
    The Atlantic coast of Patagonia is increasingly vulnerable. Squid fishing is depleting food stocks vital to marine life.
    A

    essential      

    B

    preliminary    

    C

    sophisticated    

    D

    sheer


    正确答案： C
    解析： 句意：巴塔哥尼亚大西洋海岸日益脆弱，捕捞鱿鱼使对海洋生物至关重要的食物储存逐渐枯竭。vital极重要的。essential根本的，必要的。preliminary预备的。sophisticated世故的。sheer纯粹的。

相关内容