【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( )。
【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
【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】An unfavorable variable overhead spending variance indicates that:
A.
variable overhead items were not used efficiently
B.
the price of variable overhead items was more than budgeted
C.
the variable overhead cost-allocation base was not used efficiently
D.
the denominator level was not accurately determined
【单选题】关于差动脉冲宽度调制电路的说法正确的是( )。
【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】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
【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】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