第十四章测试
1.Which of the following indicators can reflect the full financial results of a firm? ( )
A:Net profit.
B:Total profit.
C:Profit from principal operations.
D:Operating profit.

答案:B
2.Which of the options is the most important factor affecting the price of the products? ( )
A:Sales tax.
B:Financial expenses.
C:Sales profit.
D:Product cost.
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:对 B:错 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:对 B:错 5.Office expenses can be recognized immediately. ( )
A:错 B:对

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