题目内容

If two firms have the same revenue and operating risk, which of the following is most likely identical between these two？

A. Business risk
B. Sales risk.
C. Sensitivity of operating earnings to changes in sales volume.

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If a company is a lessee and inventory prices and quantities have been increasing, the accounting methods used for new lease treatment and inventory accounting method, respectively, that are most like

A. Capital leases FIFO
B. Capital leases LIFO
C. Operating leases FIFO

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An analyst is preparing common-size financial statements for each of five companies in the same industry during the same period. The most appropriate way of expressing the ending inventory for each co

A. Total assets for that company.
B. Total assets for the industry.
Current assets for that company.

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An Australian company that adopts IFRS, chooses to use the revaluation model for its property, plant and equipment （PPE）. At the beginning of this fiscal year ended 01 Feb 2010, the company purchased

A. Yes
B. No.because record value increases as profit is not allowed under revaluation method.
C. No,because this revaluation is recorded directly in equity.

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A company that sells ice cream is evaluating an expansion of its production facilities to allow the company to also produce frozen yogurt. The expansion project is based on a marketing study that conc

A. No,because the projected increase in ice cream sales is an externality.
B. Yes,because the projects NPV will be overstated if the cash flows associated with the projected increase in ice cream sales are not included.
C. Yes,because the projects NPV will be understated if the cash flows associated with the projected increase in ice cream sales are not included.

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If two firms have the same revenue and operating risk, which of the following is most likely identical between these two？

A. Business risk B. Sales risk. C. Sensitivity of operating earnings to changes in sales volume.

If a company is a lessee and inventory prices and quantities have been increasing, the accounting methods used for new lease treatment and inventory accounting method, respectively, that are most like

An analyst is preparing common-size financial statements for each of five companies in the same industry during the same period. The most appropriate way of expressing the ending inventory for each co

An Australian company that adopts IFRS, chooses to use the revaluation model for its property, plant and equipment （PPE）. At the beginning of this fiscal year ended 01 Feb 2010, the company purchased

A company that sells ice cream is evaluating an expansion of its production facilities to allow the company to also produce frozen yogurt. The expansion project is based on a marketing study that conc

A. Business risk
B. Sales risk.
C. Sensitivity of operating earnings to changes in sales volume.