题目内容

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.

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.

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.

Which of the following inventory valuation methods is required by the accounting standard-setting bodies？

A. Lower of cost or net realizable value.
B. Weighted average cost.
C. First-in,first-out.