a.銷貨成本只在會計期末被確定。.ppt

對還是錯？ True or False? 加倍餘額遞減折舊法的結果使資產的帳面價值減少較不快速。 The double-declining balance method of deprecation usually results in the least rapid decrease in an asset’s book value. 錯誤 FALSE 如下內容中的哪一項不是無形資產？ Which of the following is not considered an intangible asset? 特許權 Franchise. 天然氣 Natural gas. 專利 Patent. 商譽 Goodwill. 無形資產是指？ Intangible assets? 實際內容。 Have physical substance. 沒有真正的經濟價值。 Have no real economic value. 能經常被買賣。 Can often be bought and sold. 沒有支出（通過攤銷）超過其使用壽命。 Are not expensed (through amortization) over their useful life. 第十章CHAPTER 10 報告和分析負債 REPORTING AND ANALYZING LIABILITIES 區分流動負債的期間是一年或一個營業週期，屬於下列哪個？ The time period for classifying a liability as current is one year or the operating cycle, whichever is? 可能。 Probable. 短。 Shorter. 可能的。 Possible. 更長。 Longer. 在2007年7月1日，馬德琳股份有限公司從葛瑞米銀行借$70,000美元期限為6個月，9%的應付票據。在2007年12月31日時候，馬德琳股份有限公司需支付多少金額給銀行？ On July 1, 2007, Madeline, Inc. borrowed $70,000 from Gramy Bank via a 6-month, 9% note payable. At December 31, 2007, what amount of cash will Madeline, Inc. pay the bank? $70,000. $66,850. $76,300. $73,150. 員工工資扣除額（for FICA(聯邦保險捐助條例))和聯邦收益稅扣除額應該被雇主（企業）報導為那個科目？ Amounts withheld from employee paychecks for FICA taxes and federal income taxes withheld should be reported by the employer as? 　預付費用 　　 流動負債 　　　遞延收入 Prepaid expenses Current liabilities Deferred Revenues Yes Yes No No Yes No No No Yes Yes No No 2007年7月1日溫蒂有限公司向中央銀行借現金$10,000，簽發一張為期一年?10%的應付票據。溫蒂公司的財務報表在2007年12月31日應該反映？ Windy Co. borrowed $10,000 cash on July 1, 2007, from Main Bank by signing a one-year, 10% note payable. Windy Co.’s financial statements at December 31, 2007, should reflect? $1,000美元的利息費用。 $1,000 interest expense. $11,000美元的應付票據。 $11,000 note payable. $500美元的應付利息。 $500 interest payable. $1,000美元的利息收入。 $1,000 interest revenue. 如果債券以溢價出售，市場利率必須？ If bonds sell at a premium, the market rate of interest must be? 等於說利息。 Equal to the stated interest rate. 大於約定利率。 Greater than the stated interest r