市盈率较高的公司，往往倾向于收购()公司。
A. 市盈率高
B. 市盈率低
C. 市盈率逐步提高
D. 每股收益不变
An imprest system______.
A. records the use of a company's seal
B. helps to reconcile the cash book with the bank statement
C. helps to control petty cash
D. is part of computerized accounting
The following are true of a periodic inventory system except that______.
A. under a periodic inventory system, cost of goods sold and ending stock are determined at the end of the accounting period
B. a periodic inventory system is generally used when the stock consists of a large number of relatively low cost items
C. a periodic inventory system has the advantage of providing cost of goods sold and stock on hand at any time during the period
D. under a periodic inventory system, a physical stock count should be taken at least once in the accounting period, usually at the end of the accounting period
______ is an account that is used on a temporary basis for receipts, disbursements, or discrepancies until such time as the analysis is complete and they can be properly classified.
A. Suspense account
B. Adjustment account
C. Suspending account
D. Temporary account
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