For the lessee, during the later years of a finance lease:
A.the debt-to-equity ratio will increase compared to the initial years.
B.a higher net profit (margin) will be obtained versus an operating lease.
C.a high asset turnover ratio will be obtained versus the operating lease.
第1题
Nan Chen works for a firm that offers a benefit plan that guarantees her an annual payment in retirement equal to her average salary over her last 3 years of full-time employment multiplied by 3% for each of her years of full-time employment, as long as she has reached age 62.The most appropriate term for Nan’s retirement plan is a:
A.salary-based plan.
B.defined benefit plan.
C.years-of-service plan.
第2题
Debt covenants to protect bondholders areleast likely to:
A.restrict the issuance of new debt.
B.require sinking fund redemptions.
C.prohibit bond repurchases at a premium to par.
第3题
From the lessee’s perspective, compared to an operating lease, a finance lease results in:
A.higher asset turnover.
B.a higher debt-to-equity ratio.
C.lower operating cash flow.
第4题
Bao Company has a defined benefit plan for its employees.Which of the following changes in assumptions would most likely decrease its reported pension expense? An increase in the expected:
A.retirement age.
B.return on plan assets.
C.growth rate of salaries.
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