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CFA考试(Level Ⅰ) - 相关题库
单选题 编号:2692349
1. A steel manufacturing company classifies shipping costs charge to customers as revenue and classifies payments that the company makes to shipper as selling, general and administrative expense. All else being equal, the company's treatment of shipping cost is most likely to:
  • A.Overstate operating income
  • B.Overstate the gross profit margin
  • C.Understate operating income

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