更多"Which item is least likely used as "的相关试题:
[单项选择]Which of the following statements is least likely an incentive to the lessee for structuring a lease as an operating lease rather than a capital lease（）
A. Operating leases are advantageous to the lessee’ s management when their compensation depends on return on assets or invested capital.
B. An operating lease is advantageous when the lessee wants to keep debt off its balance sheet.
C. If the lessee is in a higher marginal tax bracket than the lessor, the lease should be structured as an operating lease so that the lessee can take advantage of the depreciation of the leased equipment.
[单项选择]Which of the following factors would least likely result in demand-pull inflation An increase in:（）
A. exports.
B. the wage rate.
C. the quantity of money.
[单项选择]Which of the following situations is least likely to lead to high barriers to entry and monopoly supply（）
A. Natural resources are spread among many firms.
B. Governmental licensing and regulations are present.
C. Economies of scale are present.
[单项选择]Which of the following least likely affects how the burden of a tax is divided between buyers and sellers（）
A. Elasticity of supply.
B. Elasticity of demand.
C. Whether the tax is imposed on buyers or on sellers.
[单项选择]Which of the following is least likely a disadvantage of a callable bond to an investor The:（）
A. investor is exposed to reinvestment rate risk.
B. cash flow pattern of a callable bond is not known with certainty.
C. issue often offers a higher coupon rate than a comparable option-free bond.
[单项选择]Which of the following is least likely an important requirement of good corporate governance （）
A. Members of the board should serve staggered, multiple-year terms.
B. A board should be composed of at least a majority of independent board members.
C. Board members should have appropriate experience and expertise relevant to the company’s business.
[单项选择]Which of the following is least likely to describe a cross-sectional data set（）
A. An index's quarterly returns in 2011.
B. The annual sales growth of companies in mining industry in 2011.
C. Price-to-earnings ratios of publicly traded companies at the end of 2011.
[单项选择]Which of the following is least likely a violation of the CFA Institute Standards of Professional Conduct relating to knowledge of the law. A member is failure to:
[单项选择]Which of the following statement is least likely correct A speculative:（）
A. stock is usually under priced.
B. company has highly risky assets.
C. stocks have a slight probability of an enormous return.
[单项选择]Which of the following is least likely to be considered a drawback of utilitarianism（ ）
A. Wealth transfer from the rich to the poor is expensive.
B. High income earners will work more.
C. Cost of tax administration associated with wealth transfers.
[单项选择]Which of the following is least likely among the usual investment constraints that should be considered（）
A. Tax concerns and Legal factors.
B. Adherence to the Standards of Practice.
C. Unique needs and Preferences.
[单项选择]Which of the following is least likely to be an incentive for structuring a lease as an operating lease instead of a capital lease（）
A. The period of use is short relative to the overall life of the asset.
B. The lessee is in a high tax bracket and the lessor is in a low tax bracket.
C. The corporate bond indenture contains specific covenants relating to financial policies that the company must follow.
[单项选择]Which of the following is least likely to be a problem with accounting for internally generated intangible assets（）
A. Costs of developing these assets may not be easily separable.
B. Potential benefits are difficult to measure.
C. The potential benefits are spread over a long time period.
[单项选择]Which of the following interventions would likely be most effective for the client to use at home when managing the discomfort of rhinoplasty the initial 2 days after surgery
A. Applying ice compresses.
B. Applying warm, moist compresses.
C. Lying in a prone position.
D. Blowing the nose gently.
[单项选择]Which of the following are most likely recognized as cash flows for capital budgeting purposes（）
A. Sunk costs.
B. Financing costs.
C. Opportunity costs.
[单项选择]Which of the following situations will most likely require a company to record a valuation allowance on its balance sheet（）
A. To report depreciation, a firm uses the double-declining balance method for tax purposes and the straight-line method for financial reporting purposes.
B. A firm with deferred tax assets expects an increase in the tax rate.
C. A firm is unlikely to have future taxable income that would enable it to take advantage of deferred tax assets.
[单项选择]Which of the following are most likely handled prospectively, with the change affecting the financial statements for the period of change and future period（）
A. Changes in accounting policies.
B. Changes in accounting estimates.
C. Correction of an error for a prior period.
