题目内容

Which of the following transactions affects owners equity but does not affect net income？

A. Foreign currency translation gain.
B. Repaying the face amount on a bond issued at par.
C. Dividends received from available-for-sale securities.

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Which of the following is most likely for a firm with high inventory turnover and lower sales growth than the industry average？ The firm:

A. Is managing its inventory effectively.
B. May have obsolete inventory that requires a write-down.
C. May be losing sales by not carrying enough inventory.

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In preparing a common-size cash flow statement, each cash flow is expressed as a percentage of:

A. Total assets.
B. Total revenues.
C. The change in cash.

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Which of the following disclosures would least likely be found in the financial statement footnotes of a firm？

Accumulated depreciation.
B. Carrying values by asset class.
C. Average age of assets.

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Which of the following is least likely a condition necessary for revenue recognition？

A. Cash has been collected.
B. The goods have been delivered.
C. The price has been determined.

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Which of the following transactions affects owners equity but does not affect net income？

A. Foreign currency translation gain. B. Repaying the face amount on a bond issued at par. C. Dividends received from available-for-sale securities.

Which of the following is most likely for a firm with high inventory turnover and lower sales growth than the industry average？ The firm:

In preparing a common-size cash flow statement, each cash flow is expressed as a percentage of:

Which of the following disclosures would least likely be found in the financial statement footnotes of a firm？

Which of the following is least likely a condition necessary for revenue recognition？

A. Foreign currency translation gain.
B. Repaying the face amount on a bond issued at par.
C. Dividends received from available-for-sale securities.