Question

求 翻译及答案

(Please choose one of best answer from four alternatives for all of the following statements.)
9. Which of the following methods of inventory valuation is allowable at interim dates but not at year-end?
A.Weighted average
B.Estimated gross profit rates
C.Retail method
D.Specific identification
10. Which of the following is not affected by the inventory valuation method used by a business?
A.Amounts owed for income taxes
B.Cost of merchandise sold
C.Amounts paid to acquire merchandise
D.Net income of the business

Answer 1

（根据句子在四个答案里选择一个最佳的答案）
9.下面哪一个方法是允许短期货存估算而不是年终的？
A.平均重量
B.预计毛利率
C.零售方法
D.特殊身份
选A

10.公司运用哪一个货存估价不受影响？
A支付所得税数
B商品销售成本
C总支出（进货金额）
D公司净收入
选C

Answer 2

9、C
10、D