[单项选择]

Use the following data for Questions. Bentlom Company’s common sized financial statements show that: Earnings after taxes 15 % Current liabilities 20% Equity 45 % Sales $ 800 Cash 10% Total assets $ 2000 Accounts receivable 15% Inventory. 20%

Bentlom’ s long-term debt-to-equity ratio and current ratio are closest to:（）
A. 77.8% ;2.25.
B. 98.2% ;2. 50.
C. 98.2% ;2. 25.

[单项选择]Use the following data for a company leasing a machine with a capital lease: The lease period is ten years. The lease payments are $ 2980.59 at the end of each year. The firm will own the asset at the end of the lease term but the salvage value will be negligible. 8.5 % is the firm’ s incremental borrowing rate. 8% is the implicit lease rate. If the company uses straight-line depreciation, the first year’ s reported lease expense is:（）
A. $ 2635
B. $ 2980
C. $ 3600

[单项选择]Use the following data from Delta’s common size financial statement to answer the question: Earnings after taxes=18% Equity=40% Current assets=60% Current liabilities=30% Sales=$ 300 Total assets=$1400 What is Delta’s total-debt-to-equity ratio（）
A. 1.0.
B. 1.5.
C. 2.0.

[单项选择]

The following data sufficiency problems consist of a question and two statements, labeled (1) and (2), in which certain data are given. You have to decide whether the data given in the statements are sufficient for answering the question. Using the data given in the statements plus your knowledge of mathematics and everyday facts (such as the number of days in July or the meaning of counterclockwise), you must indicate whether.

Of the 3,600 registered voters in Smith County who took part in the county referendum on altering the property tax exemption, 2,400 were Democrats and 1,200 were Republicans. What was the total number of female voters who voted in favor of the exemption ？（）
(1) The number of female Democrats who voted in favor of the exemption was three times the number of female Republicans who voted in favor of the exemption.
(2) The 150 male Republicans who voted in favor of altering the exemption represented 2/5 of
A. Statement (1) ALONE is sufficient, but statement (2) alone is not sufficient.
B. Statement (2) ALONE is sufficient, but statement (1) alone is not sufficient.
C. BOTH statements TOGETHER are sufficient, but NEITHER statement ALONE is sufficient.
D. EACH statement ALONE is sufficient.
E. Statements (1) and (2) TOGETHER are NOT sufficient.