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发布时间:2024-03-19 18:19:02

[单项选择]Which of the following would be least likely to indicate anticipated bonding behaviors by new parents()
A. The parents’ willingness to touch and hold the neonate.
B. The parents’ expression of interest about the size of the neonate.
C. The parents’ indication that they want to see the neonate.
D. The parents’ interactions with each other.

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[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 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 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 interventions would likely be most effective for the client to use at home when managing the discomfort of rhinoplasty the initial 2 days after surgery()
A. Applying ice compresses.
B. Applying warm, moist compresses.
C. Lying in a prone position.
D. Blowing the nose gently.
[单项选择]Which of the following discoveries would likely have an effect upon the views of scientists similar to that of the explosion of El Chico
A. The history of wildfires in North America demonstrates that controlled blazes have a positive effect on the environment, on the whole.
B. The capability of certain metal alloys to withstand great heat proves greater than that of another, confirming metallurgists’ suspicions.
C. The study of seismological data proves that existing safety standards in
D. One cigarette brand is found to cause fewer cases of cancer than another brand, disproving the notion that the first brand’s contents are more carcinogenic.
E. Ideas concerning the causes of schizophrenia are complicated by the discovery of a rare new psychotic condition whose symptoms defy explanation.
[单项选择]Which of the following statement is least likely correct A speculative:
A. stock is usually under priced.
B. company has highly risky assets.
C. stocks have a slight probability of an enormous return.
[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. A record level of earnings, yet operating cash flow was negative.
B. Significant use of barter transactions.
C. Receivables were increasing, but bad debt expense was decreasing.
[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 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 least likely an implication of risk aversion for the investment process()
A. The capital market line (CML) is upward sloping.
B. The security market line (SML) is upward sloping.
C. The promised yield on AAA bonds is higher than on A bonds.
[单项选择]Which of the following is least likely a required financial statement disclosure according to the Financial Accounting Standards Board and the International Accounting Standards Board()
A. A description of the entity including its domicile, legal form, and place of incorporation.
B. Judgments made in applying accounting policies that may have a significant effect on the amounts reported in the financial statements.
C. The liquidation values of equipment used in the production of goods and services for a firm that is expected to continue to operate in the foreseeable future.
[单项选择]Which of the following steps is least likely to be an administrative step in the capital budgeting process()
A. Arranging financing for capital projects.
B. Conducting a post-audit to identify errors in the forecasting process.
C. Prioritizing projects according to project profitability and company resources.
[单项选择]Which of the following changes would most likely decrease a firm’s demand for labor ()
A. Technological improvement in the firm’s production process.
B. Decrease in the price of the firm’s product.
C. Increase in the price of a productive input that is a substitute for labor.
[单项选择]Which of the following is least likely to be considered a stated goal of the International Accounting Standards Board (IASB)()
A. Develop global accounting standards requiring transparency, comparability, and high quality in financial statements.
B. Remain neutral in the debate on the use of global accounting standards to avoid appearance of a conflict of interest.
C. Account for the needs of emerging markets and small firms when implementing global accounting standards.

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