【多选题】【消耗次数:1】
会计计量属性主要有( )。
历史成本
重置成本
可变现净值
现值
公允价值
参考答案:
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相关题目
【判断题】 基础,是指为了将会计原则应用于交易或者事项而采用的基础,主要是计量基础(即计量属性),包括历史成本、重置成本、可变现净值、现值和公允价值等。(  )
① 
② 
【多选题】 会计计量属性主要有( )。
①  历史成本
②  公允价值
③  可变现净值
④  现值
⑤  重置成本
【多选题】 (多选)会计计量属性主要有()
①  历史成本
②  重置成本
③  可变现净值
④  现值
⑤  公允价值
【多选题】 会计计量的属性主要有( )。
①  历史成本
②  公允价值
③  可变现净值
④  现值
⑤  重置成本
【判断题】 存货期末计价应按照成本与可变现净值孰高计量,如果成本高于可变现净值不用计提存货跌价准备。( )
①  正确
②  错误
【判断题】 存货期末计价应按照成本与可变现净值孰高计量,如果成本高于可变现净值不用计提存货跌价准备。( )
①  正确
②  错误
【判断题】 选择重置成本时,在同时可获得复原重置成本和更新重置成本的情况下,应选择复原重置成本;在无复原重置成本时可采用更新重置成本。
①  正确
②  错误
【单选题】 复原重置成本与更新重置成本的相同之处是( )。
①  材料
②  建造标准
③  设计
④  价格水平
【单选题】 企业期末计算出存货可变现净值低于成本的差额,应借记的会计科目是?
①  资产减值损失
②  管理费用
③  营业外支出
④  制造费用
【单选题】 期末存货采用成本与可变现净值孰低计价,其所体现的会计信息质量要求是( )。
①  及时性
②  相关性
③  谨慎性
④  重要性
随机题目
【单选题】 Danny left this ____ message on my answering machine: “I must see you. Meet me at twelve o’clock.” Did he mean noon or midnight?
①  ambiguous
②  responsible
③  implicit
④  thoughtful
【单选题】 — May I stop here? —No, you_____.
①  mustn’ t
②  might not
③  needn’ t
④  won’ t
【单选题】 Our ____ sensitivity decreases with age. By age 60, most people have lost 40 percent of their ability to smell and 50 percent of their taste buds.
①  sensible
②  senseless
③  sensitive
④  sensory
【单选题】 He did me a ____ turn by lending me ten pounds.
①  good
②  nice
③  fine
④  pretty
【单选题】 The farmer said all their hopes _____ the support of the local government.
①  decided on
②  rested on
③  based on
④  founded on
【单选题】 The millions of calculations involved, ____ by hand, would have lost all practical value by the time they were finished.
①  had they been done
②  they had been done
③  having been done
④  they were done
【单选题】 Once our chickens started laying eggs, we had such a ____ of eggs that we were giving many away to our neighbors.
①  output
②  surplus
③  production
④  plenty
【单选题】 Most importantly, such an experience helps ____ a heightened sensitivity to other cultures and will bring about a greater appreciation of one’s own culture as well.
①  coach
②  forsake
③  foster
④  censor
【单选题】 She didn’ t come to the party last Sunday._____, she must have made the party more exciting.
①  If she came
②  Would she come
③  Had she come Did she come
【单选题】 Some companies have introduced flexible working time with less emphasis on pressure ____.
①  than more on efficiency
②  and more on efficiency
③  and more efficiency
④  than efficiency