更多"The following information is availa"的相关试题:
[单项选择]The following information is available about a particular task in your project plan：early start(ES), 25 days；late start(LS), 30 days；early finish(EF), 50 days；late finish(LF), 55 days. Based on this information。you can deduce that （）.
A. the project float is 5 days
B. the project may get delayed
C. the task is not on the critical path
D. the task is on the critical path
[单项选择]The following information is available for two bonds: Bond X is callable and has an option-adjusted spread (OAS) of 55bp. Similar bonds have a Z-spread of 68bp and a nominal spread of 60bp. Bond Y is putable and has an OAS of 100bp. Similar bonds have a Z-spread of 78bp and a nominal spread of 66bp. The embedded option cost for Bond:（）
A. X is 5bp.
B. X is 8bp.
C. X is 13bp.
[单项选择]Using the following information about three mutually exclusive capital projects to make an investment decision.
| Project | Cash Flow Pattern | Net Present Value | Internal Rate of Return |
| 1 | Conventional | $900 | 15% |
| 2 | Conventional | $1200 | 10% |
| 3 | Non-conventional | $1023 | 6% and 25% |
|
Assumed each project has the same initial outlay and required return, the most appropriate investment is:
A. Project 1.
B. Project 2.
C. Project 3.
[单项选择]A company reports the following information about its annual percentage changes:
·Revenue increases by 14%
·Receivable increases by 20%
·Inventory increases by 27%
This information indicates the company least likely has implemented:
A. higher credit standards for customers.
B. more aggressive revenue recognition.
C. less efficient inventory management.
[单项选择]An analyst gathers the following information about two mutually exclusive projects of a company:
| Project 1 | Project 2 |
| Net present value | $700000 | $600000 |
| Interest rate of return | 12% | 15% |
If the cost of capital used is 10%, the most appropriate decision for the company is to accept:（）
A. Project 1 only.
B. Project 2 only.
C. both Project 1 and Project 2.
[单项选择]Study the following information about a stock, calculate the price earning ratio:
Required rate of return: 15%
Constant growth rate: 8%
A. The earning retention ratio: 20% 3.8.
B. 4.7.
C. 5.6.
[单项选择]Given the following inventory information about the Buckner Company: Year-end LIFO inventory of $ 6500. Year-end LIFO reserve of $ 2500. The current year’ s LIFO cost of goods sold is $15000. After tax income is $1600. The previous year’s LIFO reserve was $ 2000. What is the firm’ s after tax net income on a FIFO basis if the firm’ s tax rate is 40 percent
[单项选择]The following information has been gathered about a firm: LIFO inventory = $10000 Beginning LIFO reserve = $ 2500 Ending LIFO reserve = $ 4000 LIFO cost of goods sold=$15000 LIFO net income = $1500 Tax rate is 40% What is the FIFO COGS
[单项选择]Which of the following statements about unemployment is least accurate（）
A. Frictional unemployment is unemployment due to changes in the economy that prevent qualified workers from being immediately matched with existing job openings.
B. The economy is said to be operating at full employment only if there is no cyclical or frictional unemployment in the economy.
C. The economy is said to be operating at full employment when cyclical unemployment is zero.
[单项选择]Which of the following statements about statistical concepts is FALSE（）
A. A frequency is a tabular display of data summarized into a relatively small number of intervals.
B. An interval is a set of return values within which an observation not falls.
C. A parameter is an descriptive measure of a population characteristic.
[单项选择]Which of the following statements about monopolists is most likely correct（）
A. Without government intervention, monopolists will always earn profits.
B. A monopolist maximizes price where marginal revenue equals marginal cost.
C. Monopolists have imperfect information about demand.
[单项选择]Which of the following statements about temporary and permanent differences in the analysis of income taxes is FALSE（）
A. An example of a permanent difference is tax-exempt interest revenue.
B. Permanent differences are differences in taxable and pretax income that are never reversed.
C. An example of a temporary difference is the proceeds from life insurance on key employees.
[单项选择]Which of the following statements about depreciation is FALSE（）
A. Depreciation reduces a firm’ s tax liability.
B. Depreciation is a cash flow.
C. Depreciation is a tax-deductible expense. Use the following data to answer Questions. Gross fixed assets 1000 Accumulated depreciation 400 Depreciation expense 100 Salvage value 50 Economic asset life 4 years
[单项选择]Which of the following statements about accounting for long-term debt is least accurate（）
A. For a bond issued at par, interest expense = coupon rate x face value.
B. For a discount coupon bond, cash flow from operations will decrease by the amount of the periodic coupon payment.
C. A bond issued at a discount results in lower cash flow from operations and higher cash flow from financing than a bond issued at a premium.
[单项选择]Which of the following statements about intangible assets is least likely correct（）
A. Generally, internally produced intangible assets are not reported on the balance sheet. B. In most countries, research and development costs are capitalized.
B. Intangible assets are reflected at their purchase prices when acquired from an outside entity.
[单项选择]Which of the following statements about capitalizing and expensing costs is least accurate（）
A. Companies that capitalize costs will have lower debt-to-asset and debt-to-equity ratios than expensing companies.
B. Companies that expense costs will show the same total cash flows as the capitalizing firm but show higher early year profitability.
C. Companies that capitalize costs and depreciate them over time will show smoother reported income than expensing companies.
