[填空题]brand, unlike a building, inventory, or furniture, fixtures, and equipment, needs never depreciate.

[单项选择]
Inventory typically represents the second largest component of logistics cost to transportation. The risks associated with (21) inventory increase as products move down the supply chain closer to the customer because the potential of having the product in the wrong place or form increases and costs have been (22) to distribute the product. In addition to the risk of lost sales due to (23) because adequate inventory is not available, other risks include obsolescence, pilferage, and damage. Further, the cost of carrying inventory is significantly influenced by the cost of the capital (24) up in the inventory. Geographic specialization, decoupling, supply/demand balancing, and buffering uncertainty provide the basic rationale for maintaining inventory. While there is (25) interest in reducing overall supply chain inventory, inventory does add value and can result in lower overall supp

[简答题]old building和 modern building old building 现在在中国还多不多，安全否什么的 government office和 museum应不应该作为tourist 参观的地方，why 　　还有government office应不应该作为一个城市的symbol

[简答题]MODERN BUILDING

[单项选择]During deflation and decreasing inventory quantities, a company using last-in first-out (LIFO) rather than first-in first-out (FIFO). What is the effect on inventory turnover and net profit mar-gin Inventory Turnover Net Profit Margin ①A. higher lower ②B. higher higher ③C. lower higher

[单项选择]Assuming inventory levels remain constant during the year and prices have been stable over time, COGS would be:（）
A. the same for both LIFO and FIFO.  
B. higher under the average cost than LIFO or FIFO.  
C. higher under the FIFO than LIFO or average cost.

[单项选择]Given the following inventory information about the Buckner Company: Year-end LIFO inventory of $ 6500. Year-end LIFO reserve of $ 2500. The current year’ s LIFO cost of goods sold is $15000. After tax income is $1600. The previous year’s LIFO reserve was $ 2000. What is the firm’ s after tax net income on a FIFO basis if the firm’ s tax rate is 40 percent

[单项选择]Which of the following inventory valuation methods is allowed under Generally Accepted Accounting Principles (U. S. GAAP) and prohibited under International Financial Reporting Standards (IFRS)（）
A. Weighted average cost.
B. First-in, first-out (FIFO).
C. Last-in, first-out (LIFO).

[单项选择]An analyst does research about different inventory valuation methods. Which inventory valuation method least likely results in the same cost of sales for both periodic and perpetual inventory systems（）
A. FIFO.
B. LIFO.
C. Specific identification method.

[单项选择]An analyst does research about inventory accounting methods. Under U. S. GAAP, which of the following inventory accounting methods results in the highest ending inventory when prices are rising and quantities are stable（）
A. Weighted average cost.
B. Last-in fist-out (LIFO).
C. First-in first-out (FIFO).