第十四章测试1.Which of the following indicators can reflect the full financial results of a firm? （ ）
A:Profit from principal operations.
B:Operating profit.
C:Net profit.
D:Total profit.
答案:D
2.Which of the options is the most important factor affecting the price of the products? （ ）
A:Product cost.
B:Sales tax.
C:Sales profit.
D:Financial expenses.
3.Revenues can lead to an increase in the owners’ equity, and therefore, the increase in the owners’ equity should be recognized as the income of a firm. ( )
A:错 B:对 4.The use of the percentage method of completion in labor transactions must be made only if the results of the provision of labor services can be reliably estimated. ( )
A:错 B:对 5.Office expenses can be recognized immediately. ( )
A:错 B:对
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