首页
外语
计算机
考研
公务员
职业资格
财经
工程
司法
医学
专升本
自考
实用职业技能
登录
外语
The following are true of a perpetual inventory system except that______.
The following are true of a perpetual inventory system except that______.
admin
2011-01-24
80
问题
The following are true of a perpetual inventory system except that______.
选项
A、in a perpetual inventory system, a continuous record of the quantities and costs of inventory on hand is maintained
B、a perpetual inventory system is more likely to be used when the stock is composed of a large number of relatively low cost items
C、in a perpetual inventory system, purchases of products are debited directly while sales of products are credited to the stock account
D、a perpetual inventory system provides a better control over stock
答案
B
解析
答案为B项。perpetual inventory system“永续盘存制”。整个会计期间作为一个单一的时期,假定所有销售发生时记录,这样,每发生一笔销售业务,就要计算一次销货成本,因此,每一笔销售发生时的销货成本,并非整个会计期间的最近的购货成本。在该盘存制度下,企业能随时掌握销货成本和存货的数量,但盘存成本较高,一般用于价格相对较为昂贵的商品。本题中,只有选项B是错误,故选B项。
转载请注明原文地址:https://kaotiyun.com/show/9MYd777K
本试题收录于:
FECT综合(现代金融业务)题库金融英语(FECT)分类
0
FECT综合(现代金融业务)
金融英语(FECT)
相关试题推荐
YOURBUILDINGSERVICE√Wehelppeopleinthispartofthecityby:*checkingallplans(方案)beforepeoplebuildnewhousesorm
Weight(体重)isoneofthetaboosubjects.InAmerica,itisOK,orevengood,tobethinbutitisanembarrassment(尴尬)tobeoverw
A&DLtd.providesyouwiththefollowinginformationforthetwoyearsended31Decemberyears2002and2003.BalanceSheeten
Acommercialpaperisessentiallyapromissorynote,securedandwithamaturitydate.
Creditinstrumentsareissuesbywhichinvestorssupplypermanentfinancingtofirmsorotherborrowersincludinggovernments.
Becausetheborrowerdefaultedonhisrepaymentoftheloan,thebankwillholdthe______responsible.
Investmentbanks’roleinthefinancialmarketsinvolves______.
Theconsumerpriceindexis______.
Joy-MarketReturnsPolicyWithafewexceptions,anythingpurchasedfromaJoy-Marketstoremaybeexchangedorreturnedforaf
随机试题
患者,女,46岁。平素急躁易怒,近1周自觉胁腹胀满,小便不畅,尿量减少,舌红苔薄黄,脉弦。方选
A.药理学的配伍变化B.给药途径的变化C.适应证的变化D.物理学的配伍变化E.化学的配伍变化异烟肼合用香豆素类药物抗凝血作用增强属于什么变化()
供暖系统供水、供汽干管的末端和回水干管始端的管径不应小于()mm。
2021年12月,某融资租赁公司根据合同规定将一设备以融资租赁方式出租给境外甲企业使用。融资租赁公司是从小规模纳税人购进该设备,取得税务机关代开的增值税专用发票上注明的金额为100万元人民币,征收率为3%。假设增值税出口退税率为13%,该融资租赁公司应退增
不明飞行物:UFO()
对于一个经历过贫困童年的富翁来说,他的消费行为有时显得_________。对于大金额的支出,他会随随便便,甚至显得有些铺张浪费;而对于小金额的支出,他则不得不与自己________的吝啬性作斗争。填入划横线部分最恰当的一项是:
社会保障是通过()所形成的一种分配关系。
设A是n阶矩阵,证明r(A*)=
BlackHoles Mostscientistsagreethatblackholesexistbutarenearlyimpossibletolocate.Ablackholeintheuniverseis
Astudycomparingpricesin150majorcitieshasfoundthatcitiesinWesternEuropehavebecomemoreexpensivetoliveinsince
最新回复
(
0
)