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
26
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
Whatthecorporationneedsdesperatelyisahuge______ofcashandbettertrain
AsanimmigranttoNorthAmerican,youwillneedtoensurethatemployersand
WhichofthefollowingwordisNOTaloanwordinEnglish?A、Ballet,,B、Biology.C
1岁婴儿,发热6天,体温39℃左右。伴咳嗽。发病第2天起用青霉素治疗2天,仍发热
《变电评价管理规定》:精益化评价中发现的停电试验项目超周期设备,且最近一次年度评
段某,男,36岁,由于严重车祸,至今在家养伤,心情郁结,担心有残疾的可能,不愿与
由于具有较高的概括水平的上位经验与具有较低的概括水平的下位经验之间的相互影响而发
甲公司被法院宣告破产,清算组在清理该公司财产时,发现的下列哪些财产应列入该公司的
反思性教学
关于装配式轻型木结构体系的优点,说法正确的是()。A.施工简便 B.
最新回复
(
0
)