The financial statement that identifies where a company's cash came from and where it went during the period is the ( )
A. Statement of changes in owner's equity.
B. Statement of cash flows.
C. Balance sheet.
D. Income statement.
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Regardless of the inventory costing system used, cost of goods available for sale must be allocated at the end of the period between ( )
A. beginning inventory and net purchases during the period.
B. ending inventory and beginning inventory.
C. net purchases during the period and ending inventory.
D. ending inventory and cost of goods sold.
The understatement of the ending inventory balance causes: ( )
A. Cost of goods sold to be overstated and net income to be understated.
B. Cost of goods sold to be overstated and net income to be overstated.
Cost of goods sold to be understated and net income to be understated.
D. Cost of goods sold to be understated and net income to be overstated.
下列各项中,可用于销售预测的定量分析方法有()
A. 判断分析法
B. 趋势分析法
C. 本量利分析法
D. 市场调查法
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