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问题 单项选择题

下列资产负债表项目，可直接根据某一总账余额填列的是( )。

A．货币资金
B．交易性金融资产
C．存货
D．应收账款

答案

参考答案：B

解析： 交易性金融资产可直接根据某一总账余额填列。

解答题

101×43-43=100×43______．（判断正误）
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单项选择题

A manufacturing project has a schedule performance index(SPI)of 0.89 and a cost performance index(CPI)of 0.91．Generally，what is the BEST explanation for why this occurred ？（）

A．The scope was change

B．A supplier went out of business and a new one needed to be foun

C．Additional equipment needed to be purchase

D．A critical path activity took longer and needed more labor hours to complet
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