A、Add the LIFO reserve to inventory for a U.S.-based firm that uses LIFO.
B、Add the present values of each firms future minimum operating lease payments to both assets and liabilities.
C、Adjust the income statement of one of the firms if both have significant unrealized gains or losses from changes in the fair values of trading securities.
第1题
A. acquisition goodwill, if one of the firms reports under IFRS and the other under U.S.GAAP.
B. property, plant, and equipment, if one of the firms uses accelerated depreciation and the other uses straight-line depreciation.
C. unrealized losses from securities held for trading, if one of the firms uses fair value reporting for securities investments and the other does not.
第2题
A、Convert the indirect statement to the direct method to compare the firms cash expenditures.
B、Adjust the reported CFO of the firm that reports under the direct method for depreciation and amortization expense.
C、Increase CFI for any dividends reported as investing cash flows by the firm reporting cash flow by the direct method.
第3题
A、Data on comparable firms are difficult to acquire.
B、Determining the target or comparison value for a ratio requires judgment.
C、Different accounting treatments require the analyst to adjust the data before comparing ratios.
第4题
A、Subtract the LIFO reserve from cost of sales.
B、Add the change in the LIFO reserve to inventories.
C、Subtract the change in the LIFO reserve from cost of sales.
第5题
The local govemment decided to merge the two firms into a big one
A.motivate
B.combine
C.compact
D.nominate
第6题
A.Company A will report higher asset balances related to the facilities under construction.
B.The companies will report the same asset balances related to the facilities under construction.
C.Company A’s interest coverage ratio will be lower than it would have been if the company had expensed all interest.
第7题
The analyst's commentary in the progress report was sharply______of the leadership team.
A.critical
B.critic
C.critically
D.criticism
第9题
A.motivate
B.combine
C.compact
D.nominate
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