题目内容

某计划十三五”本市养老床位总数达到4万张,根据“十三五“国家老龄事业发展和养老体系建设规划》对政府运营的养老床位占当地养老床位总数的比例的规定、该市府运营的养老床位规划数量最多不超过()

A. 1.2万张
B. 1.6万张
C. 2万张
D. 2.4万张

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A company acquired an equipment by using funds raised recently from a loan provided by a commercial bank. The event least likely resulted in:

A. an increase in cash from financing activity.
B. a decrease in cash from investing activity.
C. a decrease in cash from operating activity.

Golden invested financial assets for $100,000 which is classified as held for trading securities and fair value at year end is $90,000. What amounts should be recognized in income statement and balance sheet about this investment? Balance Sheet Income Statement

A. $100,000 $10,000 unrealized loss
B. $90,000 $10,000 unrealized loss
C. $90,000 No gain or loss

Financial assets are measured at fair value except for:

A. trading securities.
B. available for sale securities.
C. held-to-maturity.

Company MG uses the LIFO inventory cost method under perpetual inventory system and records its inventory as follow: Beginning inventory, May 1: 4,000 units, ($8/unit) May 4: Purchase of 1,600 units, ($6/unit) May 10: Sale of 2,200 units, ($8/unit) May 21: Purchase of 2,800 units, ($7/unit) May 29: Sale of 2,500 units, ($9/unit) The company’s ending inventory in May 31 is:

A. $29,300.
B. $25,000.
C. $29,600.

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