2017年12月31日，AS公司对购入的时间相同、型号相同、性能相似的设备进行检查时发现该类设备可能发生减值。该类设备公允价值总额为82万元;直接归属于该类设备的处置费用为2万元，尚可使用3年，预计其在未来2年内产生的现金流量分别为：40万元、30万元，第3年产生的现金流量以及使用寿命结束时处置形成的现金流量合计为20万元;在考虑相关因素的基础上，公司决定采用3%的折现率。2017年12月31日设备的可收回金额为(　)。[(P/F，3%，1)=0.97087; (P/F，3%，2)=0.9426

下列各项资产中，无论是否存在减值迹象，每年年末均应进行资产减值测试的是(　)。

A. 长期股权投资

B. 固定资产

C. 采用成本模式计量的投资性房地产

D. 使用寿命不确定的无形资产

下列资产中，需要于每年年末进行减值测试的有(　)。

A. 商誉

B. 使用寿命不确定的无形资产

C. 尚未达到可使用状态的无形资产

D. 权益法核算的长期股权投资

企业在计量资产可收回金额时，下列各项中，不属于资产预计未来现金流量的是(　)。

A. 为维持资产正常运转发生的现金流出

B. 资产持续使用过程中产生的现金流入

C. 未来年度为改良资产发生的现金流出

D. 未来年度因实施已承诺重组减少的现金流出

Which TWO of the following are true of imposed budgeting?

A.It is most effective in large organisations

B.It reduces deliberate overestimation of costs and underestimation of revenues in a budget

C.It increases operational managers' commitment to organisational objectives

D.Top management prepare a budget with lttle or no input from operating staff

A company uses the Economic Order Quantity (EOQ) model and holds no buffer inventory.Its annual cost of holding one unit in inventory has decreased.What is the effect, if any, of this decrease in holding costs on the EOQ and on the total annual cost of placing orders?

下列表述符合增值税进项税额相关规定的有( )。

A.申报抵扣税款的委托进口单位，必须提供相应的海关代征增值税专用缴款书原件、委托代理合同及付款凭证，否则，不予抵扣进项税额

B.纳税人从批发、零售环节购进适用免征增值税政策的蔬菜、部分鲜活肉蛋而取得的普通发票，不得作为计算抵扣进项税额的凭证

C.纳税人的交际应酬消费属于个人消费

D.2018年8月一般纳税人购进的娱乐服务，取得增值税专用发票，可以抵扣进项税

E.非正常损失的不动产在建工程所耗用的建筑服务的进项税额不得从销项税额中抵扣

Which of the following statements about standard costing are true?

(1) A standard cost is a predetermined estimated unit cost

(2) A standard cost can be used as a control device to help improve performance

(3) A standard cost card shows the unit cost details only of each product

A.1,2and3

B.1and2only

C.2and3only

D.1 and 3 only

Last month the total sales for XYZ Co were $960,000. A pie chart is used to show the breakdown of sales by region for the month. South region is represented by 60 degrees on the pie chart.

What are the sales for the month for the south region?

$ ()

Which of the following statements about payback is true?

A.A change in the cost of capital will affect the payback

B.Payback is technically superior to NPV

C.Payback is useful as an initial screening device

D.Payback takes into account the time value of money

Which of the following are benefits of using activity based costing?

(1) It recognises that overhead costs are not always driven by the volume of production

(2) It does not result in under or over absorption of fixed overheads

(3) It avoids all arbitrary cost apportionments

(4) It is particularly useful in single product businesses

A.1and 2

B.1 only

C.2and 3

D.1and 4