更多"An analyst does research about meth"的相关试题:
[单项选择]An analyst does research about inventory methods. A company with no initial inventory on hand made the following purchases of inventory in 2011:
| Period | Number of Units | Price Per Unit |
| 1 | 7000 | $76 |
| 9 | 10100 | $80 |
| 3 | 8000 | $91 |
At the end of 2011, the company had 5000 units of inventory on hand. Under a periodic inventory system, ending inventory using the weighted average cost method is closest to:（）
A. $43000 less than using the FIFO method.
B. $32000 more than using the FIFO method.
C. $43000 more than using the FIFO method.
[单项选择]An analyst does research about relationship between credit spreads and economic well being. In general, credit spreads on corporate bonds tend to:（）
A. tighten during both economic expansions and economic contractions.
B. widen during economic expansions and tighten during economic contractions.
C. tighten during economic expansions and widen during economic contractions.
[单项选择]An analyst does research about financial reporting quality. An incentive for a company's management reporting lower earnings is least likely to:（）
A. remain in compliance with lending covenants.
B. obtain trade relief in the form of quotas or protective tariffs.
C. negotiate favorable terms from creditors.
[单项选择]An analyst does research about depreciation expense for a company. The company purchases equipment for $1200000 with an estimated useful life of 6 years and no estimated residual value. Using the double-declining balance method, the depreciation expense for year 3 is closest to:（）
A. $177778
B. $200000
C. $266667
[单项选择]An analyst does research about different inventory valuation methods. Which inventory valuation method least likely results in the same cost of sales for both periodic and perpetual inventory systems（）
A. FIFO.
B. LIFO.
C. Specific identification method.
[单项选择]An analyst does research about difference between Generally Accepted Accounting Principles (U. S. GAAP) and Intemational Financial Reporting Standards (IFRS). The indirect method of presenting cash flow from operation is NOT allowed under（）
A. IFRS ortly.
B. U. S. GAAP only.
C. Neither IFRS nor U. S. GAAP.
[单项选择]An analyst does research about shareholders voting. With respect to shareholders voting for a candidate for the board of directors, which of the following is most likely to allow shareholders to direct their total voting rights to specific candidates（）
A. Statutory voting.
B. Cumulative voting.
C. Proxy voting.
[单项选择]An analyst does research about comprehensive income and gathers the following information about a company:
·Net income is $1500000
·Unrealized losses on derivative contract accounted for as a hedge is $500000
·Unrealized gains on security classified as a trading security is $250000
·Losses on foreign currency translation is $600000（）
A. According to U. S. GAAP, the company's comprehensive income is closest to: $150000
B. $400000
C. $750000
[单项选择]An analyst does research about defensive internal ratio and gathers the following information about a company (in millions):
· Current ratio is 2.5
·Quick ratio is 2
·Cash ratio is 1.5
·Average daily expenditures is $20
·Current liabilities is $100
The company's defensive interval ratio is closest to:（）
A. 7.5
B. 10.0
C. 12.5
[单项选择]An analyst does research about dividend distribution. All else being equal, the payment of a cash dividend most likely results in a decrease in the company's:
A. retained eamings.
B. debt-equity ratio.
C. debt-assets ratio.
[单项选择]An analyst does research about financial statement effects of investment security classification. An unrealized loss on a marketable security classified as availablefor-sale most likely:
A. decreases assets on the balance sheet.
B. creates a loss on the income statement.
C. has no impact on the financial statements.
[单项选择]An analyst does research about business combinations and deferred taxes. If a business combination results in the acquirer recording a deferred tax asset for the tax losses of the acquiree. the offsetting credit is most likely to:
A. equity.
B. liability.
C. goodwill.
[单项选择]An analyst does research about common probability distribution and estimates an asset turnover ratio will range from 1.7 to 2.4. If the ratio follows continuous uniform distribution, the probability the company's asset turnover ratio will be less than 2.1 is closest to:
A. 43.9%
B. 57.1%
C. 70.0%
[单项选择]An analyst does research about confidence interval and gathers the following information about a stock return. The mean return of the stock is 11.5%. The standard deviation of returns of the stock is 1.8%. The lower endpoint of a confidence interval for the population mean with a reliability factor of 1.5 is closest to:
A. 8.8%
B. 9.7%
C. 14.2%
[单项选择]An analyst does research about standard deviation and forecasts the following information about earnings per share (EPS):
| Scenario | Probability of Scenario | Earnings per share |
| 1 | 0.25 | $8.10 |
| 2 | 0.75 | $6.15 |
The standard deviation of earnings per share is closest to:
A. 0.51
B. 0.71
C. 0.84
[单项选择]An analyst does research about characteristics of market structures. Excess capacity in perfect competition is most likely:（）
A. less than that in monopolistic competition.
B. equal to that in monopolistic competition.
C. greater than that in monopolistic competition.
