更多"Which of the following statements i"的相关试题:
[单项选择]Which of the following statements is least accurate Nonrefundable bonds:（）
A. holder is protected only if interest rates decline.
B. holder is protected from obtaining lower-cost money to pay off the debt.
C. provide greater assurance against premature and unwanted redemption than callable bonds.
[单项选择]Which of the following statements does not accurately describe an open-end fund（）
A. The open-end investment company continues to sell and repurchase shares after the initial public offering.
B. Open-end investment companies are prepared to buy or sell additional shares of the fund at NAV.
C. Open-end investment companies redeem the shares without either sales charges or redemption fees.
[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 transactions would least likely be reported in the cash flow statement as investing cash flows（）
A. Purchase of real estate with cash borrowed from a bank.
B. Sale of held-to-maturity securities for cash.
C. Purchase of plant and equipment used in the manufacturing process with financing provided by the seller.
[单项选择]Which of the following would be LEAST appropriate to assess in a mother who is breast-feeding（）
A. The attachment of the neonate to the breast.
B. The mother’s comfort level with positioning the neonate.
C. Audible swallowing.
D. The neonate’s lips smacking.
[单项选择]Which of the following activities will least likely constitute a violation of Standard Ⅳ (A), Loyalty A. Conspiracy to bring about a mass resignation of other employees. B. Consulting on your own time and obtaining written permission from your employer. C. Self-dealing, taking the employer’s property or information.
[单项选择]Which of the following characteristics is least likely required to ensure that a company’s Board of Directors Audit Committee is adequately representing shareowner interests（）
A. Any conflicts between the external auditor and the firm are resolved in a manner that favors shareholders.
B. The shareholders vote on whether to approve of the board’s selection of the external auditor.
C. The committee regularly reviews the performance, independence, skills, and experience of existing board members.
[单项选择]Which of the following activities would least likely be an example of good corporate governance（）
A. Management is allowed to act independently of board of directors.
B. The board of directors has decided to hold annual elections.
C. The board of directors has decided to conduct a self-assessment.
[单项选择]Which of the following transactions is least likely to increase a company’s reported cash from operations（）
A. Securitizing accounts receivable.
B. Delaying payments made to suppliers.
C. Using short-term debt to reduce an existing account payable.
[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 actions was least likely a warning sign of potential earnings manipulation disclosed in Sunbeam’s financial statement footnotes （）
A. Significant use of barter transactions.
B. Receivables were increasing, but bad debt expense was decreasing.
C. A record level of earnings, yet operating cash flow was negative.
[单项选择]Which of the following actions is least likely to immediately increase earnings（）
A. Selling more inventory than is purchased or produced.
B. Lowering the salvage value of depreciable assets.
C. A high proportion of management’ s compensation depends on the firm exceeding targets for earnings or the stock price.
[单项选择]Which of the following is the least accurate rationale to justify the use of price-to-book value (P/BV) ratio as a measure of relative valuation of companies or common stocks（）
A. P/BV is a useful measure of value for firms that are not expected to continue as a going concern.
B. Compared to P/E, the P/BV ratio is not influenced by such accounting effects as expensing a capital investment as opposed to capitalizing it.
C. P/BV is particularly appropriate to value companies primarily composed of liquid assets, for example, those in the financial services industry.
[单项选择]Which of the following is the least likely outcome when a monopoly adopts perfect price discrimination because of the customers’ differing demand elasticities（）
A. The monopolist shares the total surplus with consumers.
B. The price for marginal unit is less than the price for other units.
C. The output increases to the point at which price equals the marginal cost.
[单项选择]Which of the following is the least accurate approach used to value closely held companies Basing the value of company on the:（）
A. present value of future economic income.
B. historic cost of the assets of similar companies.
C. average market price of similar companies recently sold.
[单项选择]Which of the following is the least appropriate analyst adjustment for off-balance-sheet financing（）
A. Add the present value of capital leases to liabilities.
B. Treat the sale of receivables with recourse as borrowing and reduce cash flow from operations by the sale amount.
C. Increase liabilities for a commitment to buy $ 500 million in inventory over the next five years.
