【单选题】根据中国证监会颁布的《证券公司风险控制指标管理办法》,自营权益类证券及证券衍生品的合计额不得超过净资本的( )。
【单选题】根据中国证监会颁布的《证券公司风险控制指标管理办法》的规定,证券公司自营持有一种权益类证券的市值与其总市值的比例不得超过( )。
【多选题】关于差动脉冲宽度调制电路的说法正确的是( )
C.
适用于变极板距离差动电容传感器且为非线性特性
【单选题】关于差动脉冲宽度调制电路的说法正确的是( )。
D.
适用于变面积型差动电容传感器 且为非线性特性
【单选题】At the end of the accounting period, applied overhead was larger than actual overhead by a material amount. The over-applied overhead should be:
A.
Treated as an extraordinary gain
B.
Apportioned among Work in Process Inventory, Finished Goods Inventory, and Cost of Goods Sold.
C.
Ignored; actual overhead is determined only for internal control purposes.
【单选题】Under-applied overhead will always result when a pre-determined overhead rate is employed, and:
A.
Actual overhead incurred is more than overhead allocated (applied) to inventories
B.
Actual capacity is greater than budgeted capacity
C.
Production capacity is greater than budgeted capacity
D.
Actual overhead costs are less than overhead allocated costs
【单选题】An overhead absorption rate is used to______.
A.
allocate overhead costs to cost centers
B.
attribute overheads to products
C.
spread indirect cost across a number of cost centres
【多选题】The total fixed overhead variance can be further split into:
A.
finxed overhead spending variance
B.
fixed overhead volume efficiency variance
C.
fixed overhead volume capacity variance
D.
fixed overhead usage variance
【单选题】A predetermined overhead application rate:
A.
Expresses an expected relationship between overhead costs and an activity base
B.
Can be determined by dividing budgeted direct labor cost by the budgeted factory overhead costs.
C.
Is computed at the end of the period once actual overhead costs are known.