2. (单选题)Haskell Corporation has determined its year-end inventory on a FIFO basis to be $785,000. Information pertaining to that inventory is as follows:
What should be the reported value of Haskell's inventory if the company prepares its financial statements according to International Financial Reporting Standards ( )?

8. (单选题)Janson Corporation Co.'s trial balance included the following account balances at December 31, 2018:

7. (单选题)Which of the following is not used when analyzing long-term solvency?

6. (单选题)Which of the following would be disclosed in the summary of significant accounting policies disclosure note?

5. (单选题)Which of the following is not a current liability account?

4. (单选题)A subsequent event for an entity with a December 31, 2018, year-end would not include:

3. (单选题)A company that borrows funds at 6% and then generates a return on those funds of 9% typically has:

2. (单选题)Accrued liabilities:

1. (单选题)Listed below are year-end account balances ( ) taken from the records of Symphony Stores.
What is the amount of working capital for Symphony?

10. (判断题, 10分)A rules-based approach to standard-setting stresses professional judgment as opposed to following a list of rules.

9. (判断题, 10分)Auditors play an important role in the resource allocation process by adding credibility to financial statements.