第1题
A、A subsidiary has been acquired and its land is to be included in the consolidated financial statements at fair value
B、A subsidiary carries its assets at historical cost but the parent's assets are carried at revalued amounts
C、There have been intragroup transactions during the year which have resulted in unrealised profit in inventory at the year end
D、There has been intragroup trading which has resulted in intragroup balances for receivables and payables at the year end
第5题
第6题
A、stimulate
B、squander
C、surprise
D、sustain
第8题
A、定货点法假设物料消耗是均衡的, MRP认为物料消耗是不均衡的
B、定货点法的需求依据为历史资料, MRP依据产品结构计算物料需求量
C、定货点法考虑相关需求, MRP也考虑相关需求
D、MRP相对定货点法而言,对库存管理的精度提高了
第10题
A、An increase in demand for its products
B、A reduction in selling prices
C、Obsolete inventory lines
D、Seasonal fluctuations in orders
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