第九章测试1.Goods in transit are included in a purchaser’s inventory . ( )
A:at any time during transit
B:if the goods are shipped to FOB destination
C:when the purchaser is responsible for paying freight charges
D:when the supplier is responsible for paying freight charges
E:after the half-way point between the buyer and the seller
答案:C
2.Physical counts of inventory . ( )
A:require the use of hand-held portable computers
B:are necessary to measure and adjust for inventory shrinkage
C:are not necessary under the perpetual inventory system
D:must be taken at least once a month
E:are not necessary under the cost-to-benefit constraint
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:对 B:错 5.An advantage of the weighted average inventory method is that it tends to smooth out the erratic changes in costs. ( )
A:错 B:对
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