题目
A.financing payables.
B.stretching out payables.
C.securitization of receivables.
第1题
An analyst has calculated the following ratios for a company:
The company’s return on equity (ROE) is closestto:
A.4.8%.
B.15.2%.
C.22.7%.
第2题
An analyst has gathered the following information about a company’s capital assets:
As at the end of 2012, the expected remaining life of the assets, in years, is closest to:
A、6
B、17
C、20
第3题
A.financed its payables.
B.securitized receivables.
C.repurchased stock to offset dilution.
第4题
Based on this information, which company is depreciating its building over the longest average period?
A. Company X.
B. Company Y.
C. Company Z.
第5题
A. The company’s financial statements must be adjusted before the analyst compares this company to other companies in its industry.
B. Despite the off-balance sheet nature of take-or-pay contracts and operating leases, an attempt to determine the actual financial position of the company can be garnered from the footnotes.
C. The take-or-pay contracts and operating leases mean that this company has much higher business risk than similar companies that do not use off-balance sheet financing techniques.
第6题
Based on this information, which company is depreciating its building over the longest average period?
A.Company X.
B.Company Y.
C.Company Z.
第7题
Given the following information about a company:
What is the most appropriate conclusion an analyst can make about the solvency of the company? Solvency has:
A.improved because the debt-to-equity ratio decreased.
B.deteriorated because the debt-to-equity ratio increased.
C.improved because the fixed charge coverage ratio increased.
第8题
A. A permanent difference arises from undistributed earnings of an affiliate.
B. A temporary difference arises due to interest received from an investment in tax-exempt municipal bonds.
C. A temporary difference results from the use of straight-line depreciation for book purposes and an accelerated method for tax purposes.
第9题
A.include it in equity.
B.include it in liabilities.
C.not include it in either equity or liabilities.
第10题
Lazlo Ltd, a European-based telecommunications providers, follows IASB GAAP and capitalizes new product development costs. During 2012 they spent €25 million on new product development and reported an amortization expense related to a prior year’s new product development of €10 million. Other information related to 2012 is as follows:
An analyst would like to compare Lazlo to a US-based telecommunications provider and has decided to adjust their financial statements to U.S.GAAP. under U.S.GAAP, and ignoring tax effects, the return on asset (ROA) and cash flow from operations (CFO) for Lazlo would be closestto:
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