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发布时间:2024-02-04 01:21:47

[单项选择]Should the notes to the financial statements include the following disclosures Disclosure 1: Revenue recognition policy when a right of return exists. Disclosure 2: Concentrations of credit risk for receivables with common characteristics that may affect their ultimate collection. Disclosure 1 Disclosure 2 () ①A. Yes No ②B. No No ③C. Yes Yes
A. ①
B. ②
C. ③

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[单项选择]Where in the financial statements should a firm recognize the unrealized gains and losses on cash flow hedging derivatives and the unrealized gains and losses on available-for-sale securities Cash flow hedging derivatives Available-for-sale securities()①A. Other comprehensive income Other comprehensive income ②B. Other comprehensive income Net income ③C. Net income Other comprehensive income
A. ①
B. ②
C. ③
[单项选择]Which of the following statements about financial statements and reporting standards is least accurate()
A. Reporting standards focus mostly on format and presentation and allow management wide latitude in assumptions.
B. The objective of financial statements is to provide economic decision makers with useful information.
C. Reporting standards ensure that the information in financial statements is useful to a wide range of users.
[单项选择]Which of the following statements should be included when teaching clients about monoamine oxidase (MAO) inhibitor antidepressants
A. Don’t take prescribed or over-the-counter medications without consulting the physician.
B. Avoid strenuous activity because of the cardiac effects of the drug.
C. Have blood levels screened weekly for leukopenia.
D. Don’t take with aspirin or nonsteroidal anti-inflammatory drugs (NSAIDs).
[单项选择]Any negative statements and accusations should be made______.and forthrightly answered, preferably at the level on which they originate.
A. promptly
B. thoroughly
C. punctually
D. exactly
[简答题]The authorized financial institutions should keep enough foreign exchange working capital in accordance with the relevant regulations on asset and liability ratios concerning their foreign exchange operations and loan loss provisions.
[单项选择]A company’ s financial statements show the following data for the latest year: Net sales $1250 Cost of goods sold 650 Increase in inventory 100 Decrease in MR 25 Increase in A/P 50 Cash interest paid 45 Dividends paid 25 Cash interest received 20 Sale of common stock 275 Retirement of long-term debt 125 Purchase of equipment 120 Income tax oaid 50 The company’ s cash flow from operations (CFO) and cash flow from financing (CFF) are closest to : CFO CFF()① A. $500 $425 ②B. $500 $125 ③ $650 -$425
A. ①
B. ②
C. ③
[单项选择]In a common-size financial statements, which of the following statement is TRUE()
A. A common size balance sheet expresses all balance sheet accounts as a percentage of total asset.
B. Common size ratios are useful in comparing companies of different sizes.
C. All of the above.
[单项选择]The interviewer should take down notes at the moment the person ( ) answers the questions.
A. to be interviewed
B. interviewing
C. being interviewed
D. interviewed
[单项选择]You should go over your notes () you can after class.
A. as early as
B. sooner or later
C. the same as
D. so soon that
[简答题]The three elements of the federal government include the following except ______.
A. Executive (the President) B. Legislature (the Congress)
C. Judicial (the Supreme Court) D. State government


[填空题]Extel Financial
[单项选择]According to this conversation, which is not included in order to live a longer life
A. To do exercise and keep a healthy diet.
B. To follow the doctors’ advice strictly.
C. To have more positive attitudes towards life and stay optimistic.
D. To stay mentally active.
[简答题]

There are more rich people than ever before, including some 7 million millionaires, and over 400 billionaires. From sipping champagne to taking trips into space, they are getting plenty of pleasure—though as our survey of the new rich shows, these rich should have worries, too, not least about the damaging effect their wealth may have on their children. 61)As for the poor, the gap between them and the rich is rising, even in the industrialized countries where for much of the 20th century the gap had narrowed. In America, between 1979 and 1997 the average income of the richest fifth of the population jumped from nine times the income of the poorest fifth to around 15 times. In 1990, British income inequality reached its widest level in 40 years.
However, the first question to ask about inequality is this: if the have-nots are angry about it, are they right to be
62) In societies where advancement is on merit and seemingly open to everyone, regardless of class

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