题目内容

在下列内容中,属于监理股份有限公司特征的是()。

A. 股东所负责任以其出资额为限
B. 股票转让要优先转让给公司原有股东
C. 公司管理实行两权分离
D. 公司必须公开向社会发行股票

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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

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