A.Balance sheet.
B.Management’s discussion and analysis.
C.Cash flow statement.
D.Footnotes.
第1题
ase. Which of the following statements most accurately compares the ratio and financial statement effects of these leases in terms of Saunders’ fixed asset turnover ratios and return on assets, respectively? Fixed asset turnover ratio Return on assets
A.Lower for capital lease Higher for operating lease
B.Lower for capital lease Lower for operating lease
C.Higher for capital lease Higher for operating lease
D.Higher for capital lease Lower for operating lease
第2题
A.Solvency ratio Profitability ratio
B.Liquidity ratio Valuation ratio
C.Solvency ratio Valuation ratio
D.Liquidity ratio Profitability ratio
第3题
ed $2,000,000 in post retirement benefits expense. Jackson, Inc. contributed $200,000 of the expense to its retirement plan during the year. Tax law recognizes cash contributions to a pension account as tax deductible, but not expense accruals. Jackson’s tax rate is 40%. For the year ended December 31, Jackson, Inc. should show, based on the above, an increase in its deferred tax:
A.asset account of $800,000.
B.asset account of $720,000.
C.liability account of $80,000.
D.liability account of $720,000.
第4题
A.the prices of raw materials.
B.the money supply.
C.government purchases.
D.foreign incomes.
第5题
A.fixed over a specific period of time.
B.perfectly inelastic at a price that equals the present value of the expected next-period price.
C.perfectly elastic.
D.perfectly inelastic at the price where demand intersects supply.
第6题
A.ease of formation.
B.simple decision making process.
C.single taxation of profits.
D.limited liability.
第7题
A.rate at which the price index for consumer goods rises.
B.output expansion multiple of government expenditures.
C.average number of times a dollar is used to purchase goods and services.
D.number of times a dollar is taken out of the country during a year.
第8题
a feedback rule monetary policy that focuses on the price level is in place, which of the following effects of the monetary policy change is least likely?
A.Real gross domestic product decreases and the inflation decreases.
B.The price level decreases and output remains unchanged.
C.The rate of money supply growth decreases.
D.Aggregate demand decreases.
第9题
A.The money-weighted return applies the concept of internal rate of return to investment portfolios.
B.If a client adds funds to an investment prior to an unfavorable market, the time-weighted return will be depressed.
C.The time-weighted return measures the compound rate of growth of $1 over a stated time period.
D.f the investment period is greater than one year, an analyst must use the geometric mean to calculate the annual time-weighted return.
第10题
A.second quartile.
B.third quintile.
C.fifth decile.
D.50th percentile.
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