Which of the following is least likely considered in determining the useful life an intangible asset？
A. Initial cost.
B. Legal,regulatory,or contractual provisions.
C. Provisions for renewal or extension.
查看答案
An increase in notes payable would be classified as:
A. Investing cash flow.
B. Financing cash flow.
C. No cash flow impact.
According to U.S. GAAP, an asset is impaired when:
A. The firm cannot fully recover the carrying amount of the asset through operations.
B. Accumulated depreciation plus salvage value exceeds acquisition cost.
C. The present value of future cash flows from an asset exceeds its carrying value.
Where are dividends paid to shareholders reported in the cash flow statement under U.S. GAAP and IFRS？
A. S. GAAP IFRS
B. Operating or financing activities Operating or financing activities
C. Financing activities Operating or financing activities
D. Operating activities Financing activities
Which of the following equations least accurately represents return on equity？
A. （net profit margin）（equity turnover）.
B. （net profit margin）（total asset turnover）（assets I equity）.
C. （ROA）（interest burden）（tax retention rate）.
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