• [单选题]The following information is available for a manufacturing company which produces multiple products:
  • 正确答案 :G
  • (i), (ii) and (iii) only

  • 解析:

    The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.


  • [单选题]15 Which of the following statements about intangible assets are correct?
  • 1 If certain criteria are met, research expenditure must be recognised as an intangible asset. 2 Goodwill may not be revalued upwards. 3 Internally generated goodwill should not be capitalised.

  • 正确答案 :A
  • 2 and 3 only


  • [单选题]In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.
  • 正确答案 :B
  • The estate income is not taxable


  • 查看原题

    推荐下载科目: 注册信贷分析师 美国注册管理会计 注册会计师 中级经济师 注册资产评估师 注册税务师(CTA) 初级审计师 初级统计师 特许金融分析师 高级统计师
    @2019-2026 不凡考网 www.zhukaozhuanjia.com 蜀ICP备20012290号-2