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性格的情绪特征，是指人在对自己行为的自觉调节方式和水平方面的性格特征。

A. 对
B. 错

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Premier Corp. ’ s year-end last in, first out (LIFO) reserve was $ 2500000 in 2000 and $ 2300000 in 2001. Premier’ s $ 200000 decline in the LIFO reserve could be explained by each of the following EXCEPT:（）

A. declining inventory prices.
B. a LIFO liquidation occurred.
C. the LIFO reserve was being amortized.

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吉尔福特用因素分析法研究智力，承认一般因素的存在，坚持智力因素的独立性。

A. 对
B. 错

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Which of the following statements best describes the impact of a valuation allowance on the financial statements A valuation allowance:（）

A. increases reported income, reduces assets, and reduces equity.
B. reduces reported income, reduces assets, and reduces equity.
C. increases reported income, increases liabilities, and reduces equity.

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A manufacturing firm reports the following in its financial statements: Gross plant and equipment $ 2700000 Depreciation expense $ 235000 Accumulated depreciation $1850000 The average depreciable life of plant and equipment is:

A. 7.87 years.

B. 3.62 years.

C. 11.49 years.

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性格的情绪特征，是指人在对自己行为的自觉调节方式和水平方面的性格特征。

A. 对 B. 错

Premier Corp. ’ s year-end last in, first out (LIFO) reserve was $ 2500000 in 2000 and $ 2300000 in 2001. Premier’ s $ 200000 decline in the LIFO reserve could be explained by each of the following EXCEPT:（）

吉尔福特用因素分析法研究智力，承认一般因素的存在，坚持智力因素的独立性。

Which of the following statements best describes the impact of a valuation allowance on the financial statements A valuation allowance:（）

A manufacturing firm reports the following in its financial statements: Gross plant and equipment $ 2700000 Depreciation expense $ 235000 Accumulated depreciation $1850000 The average depreciable life of plant and equipment is:

A. 对
B. 错