【单选题】Which of the following is NOT likely to be an indicator of possible asset impairment?
A.
evidence of obsolescence or physical damage
B.
a significant decrease in the asset's market value
C.
the book value of the entity’s net assets is greater than the entity’s market capitalization
D.
costs incurred for asset acquisition or construction are significantly lower than originally expected
【单选题】Which of the following statements is FALSE?
A.
Sales will ultimately decline as the product nears obsolescence or faces increased competition.
B.
Managers sometimes continue to invest in a project that has a negative NPV because they have already invested a large amount in the project and feel that by not continuing it, the prior investment will wasted.
C.
With straight-line depreciation the asset's cost is divided equally over its life.
D.
A projects unlevered net income is equal to its incremental revenues less costs and depreciation, evaluated on an pre-tax basis.
【判断题】半知菌亚门的真菌中目前已发现有性阶段的大多属于子囊菌,少数属于担子菌。
【单选题】一个作战计划中的弱点是绝密中的绝密,不会向外泄露。但是,日本媒体所公布的日本自卫队关于钓鱼岛的"夺岛"计划,除预测未来钓鱼岛可能出现的3种事态、自卫队将分5步夺岛外,还详细列出自卫队的弱点:没有能力从北海及九州岛迅速向冲绳大规模运送兵力,以满足登陆作战需要。如果以下陈述为真,哪一项最好地解释了日本这种违反常理的做法()
A.
日本公布"夺岛"计划意在试探中国的反应:如果中国反应不大,日本将在钓鱼岛及周边岛屿驻军。B.日前中国与菲律宾在黄岩岛对峙,日本公布"夺4岛"计划是为了拉拢菲律宾,联手牵制中国。
B.
日本自曝弱点是为建造运输能力强大的两栖战舰在国内造舆论:两栖战舰属于进攻力量,而日本的"和平宪法"不允许自卫队发展进攻力量。
C.
许多日本人希望美国从日本撤军,日本自曝自卫队的弱点旨在告诉国民:日本在军事上还需要美国的保护。
【单选题】High levels of inventory result in all EXCEPT:
A.
high moving, handling, and storage costs.
B.
increased product obsolescence and damage.
C.
increased financing costs.
【单选题】Pricing is difficult because the various products have related ________ and costs, and face different degrees of ________.
B.
demand; product modifications
C.
competition; obsolescence
D.
revenue levels; challenges
E.
substitutes; customer loyalty