Which one of the following statements is most accurate？ Under the liability method of accounting for deferred taxes, a decrease in the tax rate at the beginning of the accounting period will:
A. Increase taxable income in the current period.
B. Increase a deferred tax asset.
C. Reduce a deferred tax liability.
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Which of the following is most likely an example of accounting fraud？
A. Using aggressive pension assumptions.
Booking revenue from a fictitious customer.
C. Selecting an acceptable depreciation method that misrepresents the economics of the transaction.
Which of the following statements is most accurate？ The difference between taxes payable for the period and the tax expense recognized on the financial statements results from differences:
A. In management control.
Between basic and diluted earnings.
C. Between financial and tax accounting.
As compared to purchasing a n asset, which of the following is least likely an incentive to structure a transaction as a finance lease？
At the end of the lease,the asset is returned to the lessor.
B. The terms of the lease terms can be negotiated to better meet each partys needs.
C. The lease enhances the balance sheet by the lease liability.
Which of the following is least likely to be disclosed in the financial statements of a bond issuer？
A. The amount of debt that matures in each of the next five years.
B. Collateral pledged as security in the event of default.
C. The market rate of interest on the balance sheet date.
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