ThedisclosureprinciplerequiresthatmanagementpreparefinancialreportsthatdiscloseallofthefollowingtypesofinformationEXCEPT:
A. informationthatisrelevanttodecisionmaking.
B. forecastsofexpectedfutureearningstohelpinvestorsdecidewhethertoinvestinthecompany.
C. themethodofinventoryused.
D. informationthatfacilitatescomparisonwithothercompanies'financialreports.
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AcompanyusesLIFOinoneyear,thenswitchestoFIFOandthentoaverage-cost.Thisisaviolationofthe:
A. disclosureprinciple
B. historicalcostprinciple.
C. consistencyprinciple.
D. conservatismprinciple.
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.
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