_________ fixed asset such as _________ truck ensures transportation of the goods.
Выберите один ответ.
the … the
a … a
the … a
Question2
Баллов: 1
_________ job order cost systems and _________ pro¬cess cost systems produce _________ same end results.
Выберите один ответ.
a … a … a
− … − … the
the … a … the
Question3
Баллов: 1
The units-of-production method is _________ procedure in which depre¬ciation is allocated in proportion to _________ asset's use in operation.
Выберите один ответ.
the … a
a … the
the … the
Question4
Баллов: 1
The deduction may be taken being based _________ what the asset is.
Выберите один ответ.
in
to
on
Question5
Баллов: 1
Derivatives can help to swap variable interest rates ________ fixed interest rates.
Выберите один ответ.
in
into
to
Question6
Баллов: 1
_________ generally accepted method of valuation is cost minus _________ depreciation accumulated by _________ date of the balance sheet.
Выберите один ответ.
a … a … the
the … a … a
the … the … the
Question7
Баллов: 1
All business firms _________ to pay federal and local taxes on a regular basis.
Выберите один ответ.
require
is required
are required
Question8
Баллов: 1
Most fixed assets depreciate _________ time.
Выберите один ответ.
in
on
over
Question9
Баллов: 1
The Russian Tax Code _________ the primary tax law of the Rus¬sian Federation.
Выберите один ответ.
doesn’t consider
is considered
considers
Question10
Баллов: 1
Without their own trucks the company _________ hire a deliv¬ery service.
Выберите один ответ.
be able to
will have to
must to
Question11
Баллов: 1
Sound judgment is essential in the internal auditors’ job, _________ they have to assess risks.
Выберите один ответ.
despite
as
rather than
Question12
Баллов: 1
The FIFO method also results in the _________ reported earnings.
Выберите один ответ.
least high
most high
highest
Question13
Баллов: 1
In times of economic recession consumers don’t have the confidence to spend their money ________ new products.
Выберите один ответ.
on
for
to
Question14
Баллов: 1
The department makes payments ________ suppliers and collect ________ customers.
Выберите один ответ.
to … from
for … for
of … for
Question15
Баллов: 1
Many of _________ planning techniques for _________ inventory overhead costs need to be addressed when _________ business is starting.
Выберите один ответ.
the … − … the
− … the … a
the … an … a
Question16
Баллов: 1
‘Provision ________ income taxes’, what does that mean?
Выберите один ответ.
of
in
for
Question17
Баллов: 1
Any audit provides a reasonable assurance that the statements are free _________ material error.
Выберите один ответ.
from
of
on
Question18
Баллов: 1
A simplified LIFO method of accounting _________ inventories is available _________ small businesses.
Выберите один ответ.
at … to
to … over
for … to
Question19
Баллов: 1
Being current assets, the market value of inventories may fall _________ cost.
Выберите один ответ.
below
at
in front of
Question20
Баллов: 1
Corporation tax is levied _________ all incorporated businesses.
Выберите один ответ.
of
on
to

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