第九章测试1.Goods in transit are included in a purchaser’s inventory . ( )
A:if the goods are shipped to FOB destination
B:at any time during transit
C:after the half-way point between the buyer and the seller
D:when the purchaser is responsible for paying freight charges
E:when the supplier is responsible for paying freight charges
答案:D
2.Physical counts of inventory . ( )
A:require the use of hand-held portable computers
B:are not necessary under the perpetual inventory system
C:must be taken at least once a month
D:are not necessary under the cost-to-benefit constraint
E:are necessary to measure and adjust for inventory shrinkage
3.Incidental costs often added to the costs of inventory include import duties, freight, storage, and insurance. ( )
A:对 B:错 4.The cost flow assumption adopted must be consistent with the physical movement of the goods. ( )
A:错 B:对 5.An advantage of the weighted average inventory method is that it tends to smooth out the erratic changes in costs. ( )
A:对 B:错
温馨提示支付 ￥3.00 元后可查看付费内容,请先翻页预览!
