题目内容

An analyst who is interested in a companys long-term solvency would most likely examine the:

A. Return on total capital.
B. Defensive interval ratio.
C. Fixed charge coverage ratio.

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Sales of inventory would be classified as:

A. Operating cash flow.
B. Investing cash flow.
C. Financing cash flow.

According to the IASB Conceptual Framework, the fundamental qualitative characteristics that make financial statements useful are:

A. Verifiability and timeliness.
B. Relevance and faithful representation.
C. Understandability and relevance.

Are income taxes and cost of goods sold examples of expenses classified by nature or classified by function in the income statement？
Income taxes Cost of goods soldAre income taxes and cost of goods sold examples of expenses classified by nature or classified by function in the income statement？
Income taxes Cost of goods sold

A. Nature Function
B. Function Nature
C. Function Function

If an auditor finds that a companys financial statements have made a specific exception to applicable accounting principles, she is most likely to issue a:

A. Dissenting opinion.
B. Cautionary note.
C. Qualified opinion.