[单项选择]Competitive threats to the profitability or financial stability of a firm are best categorized as an accounting fraud risk factor related to:（）
A. opportunities.
B. incentives and pressures.
C. attitudes and rationalizations.

[单项选择]Kruger Associates uses an accrual basis for financial reporting purposes and cash basis for tax purposes. Cash collections from customers are $ 476000, and accrued revenue is only $ 376000. Assume expenses at 50 percent in both cases (i.e.$ 238000 on cash basis and $188000 on accrual basis), and a tax rate of 34 percent. What is the deferred tax asset or liability A deferred tax:（）
A. asset of $17000.
B. asset of $ 48960.
C. liability of $ 48960.

[单项选择]Which of the following statements about the financial implications of capitalization versus expensing is least accurate（）
A. Capitalizing will result in smoother reported income than expensing, and expensing will result in higher leverage ratios than capitalizing.
B. Capitalization will result in lower leverage ratios than expensing, but expensing will result in higher later year profitability ratios than capitalization.
C. Cash flow from operations is not affected by the capitalizing versus expensing decision, but the investing and financing cash flows depend on the method the firm chooses.

[单项选择]An analyst does research about steps in the financial statement analysis framework. Forecasts are most likely an output of which step of the financial statement analysis framework
A. Collect input data.
B. Process data.
C. Analyze/interpret the processed data.

[简答题]competitive devaluation

[单项选择]An organization’s reputation, profitability, and even its continued existence can depend on the degree to which its targeted publics support its goals and policies. Public relations specialists - also (62) to as communications specialists and media specialists, (63) other titles - serve as (64) for businesses, nonprofit organizations, universities, hospitals, and (65) organizations, and build and (66) positive relationships with the public. (67) managers recognize the importance of good public relations (68) the success of their organizations, they (69) rely on public relations specialists for advice (70) the strategy and policy of such programs.
Public relations specialists (71) organizational functions such as media, community, consumer, industry, and governmental relations; political (72) ; interest-group representation; conflict mediation; and employee and
A. within
B. among
C. between
D. around