During an accounting period a company had the following sequence of transactions: Beginning inventory is zero. The company purchased 500 units at $15. The company purchased 600 units at $16. The company sold 400 units at $18. The company sold 550 units at $ 20. Cost of goods sold (COGS) using last-in first-out (LIFO) inventory accounting and ending inventory using first-in first-out (FIFO) are closest to: LIFO COGS FIFO ending inventory ①A. $14700 $ 2400 ②B. $14 700 $ 3350 ③C. $14850 $ 2400
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The management of Berger Investments has changed their policy and will capitalize some costs instead of expensing them. Due to the new policy, Berger will:()
A. have smoother reported income over time.
B. report the same income pattern as when it expenses the costs.
C. report a smooth income pattern initially, but income variability will increase over time.
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:()
A. declining inventory prices.
B. a LIFO liquidation occurred.
C. the LIFO reserve was being amortized.
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