高级会计第07章物价变动会计（Advanced accounting chapter 07 price change accounting）.docVIP

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高级会计第07章物价变动会计（Advanced accounting chapter 07 price change accounting）.doc

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高级会计第07章物价变动会计（Advanced accounting chapter 07 price change accounting） This article is contributed by xuhuawww DOC documents may experience poor browsing on the WAP side. It is recommended that you first select TXT, or download the source file to the local view. The seventh chapter is price change accounting A single choice in 1., prices continued to rise during the period, the traditional financial accounting in order to eliminate the influence of the change of the price, to ensure the re purchase of pay the inventory, the inventory cost calculation method of pay in (A.) weighted average method B. FIFO C. weighted moving average method D. LIFO 2. when prices continued rose, the traditional financial accounting in order to eliminate the impact of price changes, the use of fixed assets included in the cost of the wear value of early recovery, the depreciation of fixed assets accounting (A.) take the average method B. valuation method C. reset periodically accelerated depreciation method D. no depreciation method 3. shows an important symbol of the degree of price change (A.) is the general price level B. individual price level of C. in the general price level fell D. individual price level changes to 4. calendar The history of the cost and the general price level changes to accounting measurement model (A.) is the valuation basis of current cost / general price level accounting B. the current cost accounting C. general price level accounting D. realizable value accounting in 5. accounting for price changes, the traditional financial accounting in general is given new meaning is (A. ratio) B. C. the principle of objectivity principle of prudence principle is the principle of D. measurement of 6. general price level accounting (A.) is generally in the initial nominal currency as currency equivalent to B. at the end of the nominal currency as measurement attributes of nominal money D. nominal money at the end of 7., the general price level accounting is equivalent C.