更多"The year-end financial statements f"的相关试题:
[简答题]The following financial statements relate to Blue Ting for the year ended 31 December 2001
{{U}}Balance Sheet ended at 31 December{{/U}}
2000 2001
$’000 $’000
Plant and machinery 1,296 1,788
Less: Depreciation (174) (287)
Stock 184 296
Trade debtors 382 490
Bank and cash 10 (301)
Trade creditors (142) (166)
Accrued expenses (45) -
Taxation (80) (100)
Dividends
[单项选择]When the financial statements materially depart from accounting standards and are not fairly presented, the audit opinion would be a(n):()
A. adverse opinion.
B. qualified opinion.
C. disclaimer of opinion.
[单项选择]An analyst prepares pro forma financial statements for a company and forecasts total assets will be less than total liabilities plus shareholders' equities. Which of the following adjustments is least likely to balance the accounts()
A. Increases dividends.
B. Increases treasury stocks.
C. Increases debt payback.
[单项选择]Pro forma statements are forward-looking financial statements that are based on the assumptions about future business conditions. When conducting pro forma statements, which of the following accounts is most likely sales-driven()
A. Tax rate.
B. Nonoperating income and expenses.
C. Selling, general, and administrative expenses.
[单项选择]A firm using straight-line depreciation reports the following financial information: Gross investment in fixed assets of $ 89167205. Accumulated depreciation of $ 35341"/73. Annual depreciation expense of $ 3885398. The approximate age of the fixed assets is:
[填空题]
Financial Risks
Several types of financial risk are encountered in international marketing;the major problems include commercial, political,and foreign exchange risk.
(46) They include solvency,default,or refusal to pay bills. The major risk,however,is competition which can only be dealt with through consistently effective management and marketing.
(47) Such risk is encountered when a controversy arises about the quality of goods delivered,a dispute over contract terms, or any other disagreement over which payment is withheld. One company, for example, shipped several hundred tons of dehydrated potatoes to a distributor in Germany.
(48) The alternatives for the exporter were reducing the price, reselling the potatoes, or shipping them home again, each involving considerable cost.
Political risk relates to the problems of war or revolution, currency inconvertibility, expropriation or expulsi
[填空题]Financial Risks
Several types of financial risk are encountered in international marketing; the major problems include commercial, political and foreign exchange risks.
Commercial risks are handled essentially as normal credit risks encountered in day-to-day business. They include solvency, default, or refusal to pay bills. The major risk, (8) which can only be dealt with through consistently effective management and marketing. One unique risk encountered by the international marketer involves financial adjustments. Such risk is encountered when a controversy arises about the quality of goods delivered, a dispute over contract terms, or (9) . One company, for example, shipped several hundred tons of dehydrated potatoes to a distributor in Germany. The distributor tested the shipment and declared it to be below acceptable taste and texture standards. The alternatives for the exporter were reducing the price, reselling the potatoes, or shipping them home again