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提问人：网友wjl96211
发布时间：2022-01-07
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If inventories’ values decrease, then net operating income will be higher under absorption costing than that under variable costing.
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更多“If inventories’ values decrease, then net operating income will be higher under absorption costing t…”相关的问题
第1题
Under IFRS, agricultural inventories, such as wheat, oranges, etc., are recorded at their fair value less estimated selling costs at the point of harvest.（）
第2题
____ recognizes that all inventories are not of equal value to a firm and thus all inventories should not be managed in the same way.
A、vendor-managed inventory
B、suboptimization
C、marginal analysis
D、ABC analysis of inventory
第3题
According to IAS 2, it is permitted to value finished goods inventories at materials plus labour cost only, without adding production overheads.
第4题
Under IFRS, agricultural inventories, such as wheat, oranges, etc., are recorded at their fair value less estimated selling costs at the point of harvest.（）
第5题
Management accounting information may be used to
A、Make decisions
B、Value inventories
C、Make future plans
D、Control the business
第6题
In manufacturing business there are three major types of inventories: , goods in process of manufacture, and finished goods.
A、raw materials
B、inventory
C、perpetual inventory system
D、net realizable value
第7题
In times of rising prices, the FIFO cost formula for inventories cost, when compared with the average cost method, will usually produce:
A、A higher profit and a lower closing inventory value
B、A higher profit and a higher closing inventory value
C、A lower profit and a lower closing inventory value
D、A lower profit and a higher closing inventory value
第8题
IAS 2 Inventories defines the items that may be included in computing the value of an inve
ntory of finished goods manufactured by a business. Which one of the following lists consists only of items which may be included in the statement of financial position value of such inventories, according to IAS 2？
点击查看答案
A、Supervisor’s wages, carriage inwards, carriage outwards, raw materials
B、Raw materials, carriage inwards, costs of storage of finished goods, plant depreciation
C、Plant depreciation, carriage inwards, raw materials, Supervisor’s wages
D、Carriage outwards, raw materials, Supervisor’s wages, plant depreciation
第9题
Which of the following is the main uses of standard costing?
A．To value inventories and cost of production for cost accounting purpose
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B．To act as a control device
C．To improve the efficiency
D．To to increase the revenue
第10题
The inventory value for the financial statements of Global Inc for the year ended 30 June
20X3 was based on a inventory count on 7 July 20X3, which gave a total inventory value of $950,000. Between 30 June and 7 July 20X6, the following transactions took place. $ Purchase of goods 11,750 Sale of goods (mark up on cost at 15%) 14,950 Goods returned by Global Inc to supplier 1,500 What figure should be included in the financial statements for inventories at 30 June 20X3？
点击查看答案
A、$952,750
B、$949,750
C、$926,750
D、$958,950
第11题
20 Which of the following events occurring after the balance sheet date are classified as
adjusting, if material？
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1 The sale of inventories valued at cost at the balance sheet date for a figure in excess of cost.
2 A valuation of land and buildings providing evidence of an impairment in value at the year end.
3 The issue of shares and loan notes.
4 The insolvency of a customer with a balance outstanding at the year end.
A 1 and 3
B 2 and 4
C 2 and 3
D 1 and 4
