题目内容

船舶水动力中心距船首的距离a和水动力角与漂角的关系为

A. 水动力角随漂角的增大而减小；a随漂角的增大而减小
B. 水动力角随漂角的增大而增大；a随漂角的增大而减小
C. 水动力角随漂角的增大而增大；a随漂角的增大而增大
D. 水动力角随漂角的增大而减小；a随漂角的增大而增大

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船舶由深水进入浅水区，发生的现象下述哪项正确？

A. 舵效降低、航向稳定性提高
B. 舵效提高、航向稳定性提高
C. 舵效降低、航向稳定性下降
D. 舵效提高、航向稳定性下降

Leading Edge Frame Shop wants to know the effect of different inventory costing methods on its financial statements. Inventory and purchases data for June are:UnitsUnit CostTotal CostJun 1 Beginning inventory2,400$18.00$43,2004 Purchase1,500$18.3027,4509 Sale(1,800)If Leading Edge Frame Shop uses the FIFO method, the cost of the ending inventory will be

A. $32,400
B. $27,450
C. $32,700
D. $38,250

Leading Edge Frame Shop wants to know the effect of different inventory costing methods on its financial statements. Inventory and purchases data for June are:UnitsUnit CostTotal CostJun 1 Beginning inventory2,400$18.00$43,2004 Purchase1,500$18.3027,4509 Sale(1,800)If Leading Edge Frame Shop uses the LIFO method, cost of goods sold will be

A. $27,450
B. $32,700
C. $32,850
D. $32,400

Riverview Software began January with $3,700 of merchandise inventory. During January, Reverview made the following entries for its inventory transactions:Inventory6,600Accounts Payable6,600Accounts Receivable 7,300Sales Revenue7,300Cost of Goods Sold 5,200Inventory5,200How much was Riverview's inventory at the end of January?

A. $5,100
B. $0
C. $6,600
D. $10,300