题目内容

Adjusting entries ()

Affect only income statement accounts.
B. Affect only balance sheet accounts.
C. Affect both income statement and balance sheet accounts.
D. Affect only cash flow statement accounts.

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The inventory valuation method that results in the lowest taxable income in a period of inflation is ()

A. LIFO method.
B. FIFO method.
C. Weighted-average cost method.
D. Specific identification method.

逐步结转分步法适用于按照成本管理要求不需要提供各步骤半成品成本信息的企业。()

某汽车修理厂维修汽车应采用()

A. 品种法 B平行结转分步法
B. 平行结转分步法
C. 分批法
D. 逐步结转分步法

分类法和分批法都是独立的成本计算方法。()

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