国际会计答案2023秋

第四章测试

3.Accounting in the United States is regulated by a public-sector body (the Financial Accounting Standards Board, or FASB), but a private agency (the Securities and Exchange Commission, or SEC) underpins the authority of its standards.（ ）
A:对 B:错
答案:A
4.LIFO, FIFO, and average cost methods are permissible and widely used for inventory pricing in U.S. LIFO is popular because it can be used for federal income tax purposes.However, if LIFO is used for tax purposes, it must also be used for financial reporting purposes. （ ）
A:错 B:对 5.Accounting is oriented toward fair presentation despite code law legal system in Mexico,General price-level accounting (inflation-adjusted financial statements) are a fundamental feature.（ ）
A:对 B:错 6.Inventory must be valued at cost or the lower of cost or net realizable value in Japan. FIFO and average are all acceptable cost-flow methods, with average the most popular. （ ）
A:错 B:对