题目内容

心理测验信度、效度与常模十分重要，因此心理测验必须在内容、施测过程、评分标准和解释上标准化。

A. 对
B. 错

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Which of the following statements is most accurate, assuming stable inventory quantities In a period of:（）

A. falling prices, FIFO results in higher COGS and higher taxes.
B. rising prices, LIFO results in higher cash flows and higher net income.
C. rising prices, FIFO results in higher taxes, lower cash flows and higher working capital while LIFO results in higher COGS and lower inventory balances.

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A 2-year bond is carried on the books at a premium because it was issued at a coupon rate 1/4 percent higher than the market rate. After one year, market rates have gone up by 112 percent. The bond will now be listed on the books as having:（）

A. the same premium it had when originally issued.
B. a lower premium than when it was originally issued.
C. par value.

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In accounting for taxes, which of the following statements about temporary and permanent differences is least accurate（）

A permanent difference is reflected in the financial statements by adjusting the effective tax rate.
B. Gains or losses from carrying marketable securities at market value are permanent differences.
C. If a company has permanent but no temporary differences, tax expense equals taxes payable.

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A company purchases a truck with a useful life of 5 years. The cost was $100000 with an estimated salvage value of $10000. Using the double declining balance method and the sum of the years’ digits method, what is the depreciation in year 2 Double-Declining Sum of Years’ Digits ①A. $ 40000 $ 24000 ②B. $ 24000 $ 45000 ③C. $ 24000 $ 24000

A. ①

B. ②

C. ③

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心理测验信度、效度与常模十分重要，因此心理测验必须在内容、施测过程、评分标准和解释上标准化。

A. 对 B. 错

Which of the following statements is most accurate, assuming stable inventory quantities In a period of:（）

A 2-year bond is carried on the books at a premium because it was issued at a coupon rate 1/4 percent higher than the market rate. After one year, market rates have gone up by 112 percent. The bond will now be listed on the books as having:（）

In accounting for taxes, which of the following statements about temporary and permanent differences is least accurate（）

A. 对
B. 错