首页
登录
职称英语
The following are true of a periodic inventory system except that______.A、under
The following are true of a periodic inventory system except that______.A、under
游客
2025-06-20
21
管理
问题
The following are true of a periodic inventory system except that______.
选项
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
答案
C
解析
答案为C项。periodic inventory system“定期盘存制”。是永续盘存制的对称,是对存货平时在账簿中只登记增加数,不登记减少数,会计期末根据实地盘点(physical stock count)的结存数来倒轧当月存货的减少数,再据以登记有关账簿的一种方法。同时,它对销货成本的计算也只在期末进行。在该盘存制度下,企业无法及时掌握存货的数量和销货成本,但盘存成本较低,一般用于价格较低的商品。本题中只有C项所指的是错误,故选C项。
转载请注明原文地址:http://tihaiku.com/zcyy/4126649.html
相关试题推荐
Inwhichoneofthefollowingcasesisthebondsellingatadiscount?______.A、C
Whichofthefollowingstatementsistrue?______.A、Anissueofpreferenceshares
Whichofthefollowingstatementsisincorrect?______.A、Debtinstrumentshavea
Whichofthefollowingwouldyouclassifyascapitalmarketinstruments?______.A
Whichofthefollowingcannotbecontrolledpreciselybythecentralbank?______
Overwhichofthefollowingdoesthecentralbankhavetheleastinfluence?_____
Amajorproblemwithafixedexchangeratesystemisthatwhencountriesrunfor
Whichofthefollowingisanadvantageofforfaitingfortheexporter?______.A、H
WhichofthefollowingwouldbeconsideredaEurodollar?______.A、AU.S.dollari
Whichofthefollowingisnottrue?______.A、TheBritishPoundisthebasecurre
随机试题
[originaltext]M:Theserviceinthisrestaurantisreallyterrible.W:Right.I
Whichcompanyisdoingthisadvertisement?Topica’sOnlineMarketingand______.
下列各句“表”字用的是本义的是()。A.虢,虞之表也。 B.表裘不入公门。
整个医院信息系统的核心部分是A.临床诊疗部分 B.药品管理部分 C.综合管理
患者,男,61岁,戴全口义齿1周,上唇牵动时感觉疼痛,左侧咬食物时义齿不脱位,右
具有燥湿利水,固表止汗功效的药物是A.黄芪 B.浮小麦 C.白术 D.麻黄
国际证监会组织公布的证券市场监督目标()。 A.保证证券市场的公平、效率
下列各项中,不属于委托加工应税消费品从价计征消费税的组成计税价格构成项目的是(
工程施工过程中一项或多项工作实际完成日期迟于计划完成日期,导致合同工期的延长,称
[已过时]某电厂单元控制室的照度设计值为300lx,则其走廊通道的照度设计值不宜
最新回复
(
0
)