AcompanyusesLIFOinoneyear,thenswitchestoFIFOandthentoaverage-cost.Thisisaviolationofthe:
A. disclosureprinciple
B. historicalcostprinciple.
C. consistencyprinciple.
D. conservatismprinciple.
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Thelower-of-cost-or-marketrulerequiresacompanytoreportinventoriesatthelowerof:
A. historicalcostorcurrentsalesprice.
B. historicalcostorcurrentreplacementcost.
C. currentreplacementcostorsalesinvoiceprice.
D. FIFOcostorLIFOcost.
Thegrossprofitpercentage:
A. ismarkupstatedasapercentageofcost.
B. isalsoknownasthegrossmarginpercentage.
C. willincreaseifacompanyisexperiencingfinancialdifficulty.
D. fluctuatessignificantlyformostcompaniesfromyeartoyear.
Theinventoryturnoverratio:
A. isdeterminedbydividingcostofgoodssoldbynetsales.
B. showshowmanytimesthecompanysolditsaveragelevelofinventory.
C. shouldbehighforacompanythatsellshigh-pricedinventoryitems.
D. willbelowerforcompaniesthathavemanylow-priceditemsintheirinventory.
Thegrossprofitrateiscalculatedas:
A. costofgoodssolddividedbynetsalesrevenue.
B. netsalesrevenueminusgrossprofitonsales.
C. netsalesrevenueminuscostofgoodssold.
D. grossprofitdividedbynetsalesrevenue.
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