If the contingent liabilities are probable and the amount of the liabilities can be reasonably estimated, the facts of the contingency should be disclosed.
A. 正确
B. 错误
A business has the following figures for the year ended 31 December 2000
$
Stock at beginning of period 85,000
Stock at the end of period 90,000
Purchases 300,000
Purchases return 25,000
Cost of goods sold is ______.
A. $295,000
B. $270,000
C. $305,000
D. $280,000
Prime costs include direct materials costs, direct labor costs and indirect manufacturing
A. 正确
B. 错误
A manufacturer has file following figure for the products:
Product A Product B Product C Product D
Unit contribution $70 $40 $20 $50
Units produced under constraints 1,000 units 1,200 units 2,000 units 1,250 units
The opportunity cost which to produce product D instead of product C is ______.
A. $48,000
B. $40,000
C. $62,500
D. $22,500