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提问人:网友cl18507496603 发布时间:2022-01-07
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An analyst has correctly recognized the nature of a deferred tax liability under U.S.G

AAP when he states that:

A. A permanent difference arises from undistributed earnings of an affiliate.

B. A temporary difference arises due to interest received from an investment in tax-exempt municipal bonds.

C. A temporary difference results from the use of straight-line depreciation for book purposes and an accelerated method for tax purposes.

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更多“An analyst has correctly recognized the nature of a deferred tax liability under U.S.G”相关的问题
第1题
51One of the most common pitfalls in effective communication is: A.not selecting the corre

51 One of the most common pitfalls in effective communication is:

A. not selecting the correct medium

B. nor considering the position of the receiver

C. assuming that because a message is sent, it has been received

D. All of the above.

E. A and B

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第2题
An analyst should most appropriately reclassify financing cash outflows as operating
cash outflow is a firm has:

A.financed its payables.

B.securitized receivables.

C.repurchased stock to offset dilution.

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第3题
What's the grammatical function of "available to him" in the following sentence? "The analyst has available to him all the facts, he will be judged on his intellectual power."

A.predicate

B.attribute

C.adverbial

D.complement

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第4题
An analyst has found that a firm’s cash conversion cycle has decreased significantly
over the past year and suspects accounting manipulation of cash flows. The least likely way for the company to have decreased its cash conversion cycle is by:

A.financing payables.

B.stretching out payables.

C.securitization of receivables.

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第5题
An analyst is assessing a company that entered into a take-or-pay contract during the
year and also has significant number of operating leases. Which of the following statement is the least accurate?

A. The company’s financial statements must be adjusted before the analyst compares this company to other companies in its industry.

B. Despite the off-balance sheet nature of take-or-pay contracts and operating leases, an attempt to determine the actual financial position of the company can be garnered from the footnotes.

C. The take-or-pay contracts and operating leases mean that this company has much higher business risk than similar companies that do not use off-balance sheet financing techniques.

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第6题
An analyst at a furniture company has noted that the company loses approximately $2 millio
n per year on its money-back guarantee, which stipulates that the company will return the purchase price to any customer whose furniture breaks within the first year, regardless of the way in which the furniture was broken. The analyst argues that the company could increase its net revenues (total revenues minus total costs) if it abolished the money-back guarantee. Which of the following, if true, provides the best reason for the company not to follow the analyst's advice?

A.A study has shown that only 25 percent of the broken furniture claims that the company has honored in the last five years were due to manufacturing defects.

B.The $2 million that the company expends on the money-back guarantee represents only 4 percent of the company's total costs.

C.A popular consumer magazine gave the furniture company its highest rating for overall quality of product.

D.The company's largest competitor has a more restrictive money-back guarantee that covers only furniture broken due to manufacturing defects within six months of purchase.

E.Customers cite the money-back guarantee as the primary reason they buy furniture from this company.

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第7题
听力原文:The trouble with Sony. It's not a Hitchcock film, but the last few months have be
en a thriller for the world's No. 2 consumer electronics firm, with battery recalls, product delays, and analyst and market disappointment. The creator of the Walkman hopes to rebound under foreign CEO Howard Stringer, but brand analyst Martin Roll says Sony has lost its way. "Sony definitely has a myth, but of late, the last couple of years they have been overrun by realign the iPods, the Samsungs, a lot of different competitors in different industries. And it seems like they have lost the touch in terms of design and innovation. They used to be a trendsetter, and now they have become a trend follower."

What is the main problem with Sony?

A.Sony has lost touch in terms of design and innovation.

B.Sony can not be able to make a Hitchcock film.

C.Sony can not operate well under the new foreign CEO.

D.Sony had many competitors like the iPods, the Samsungs, and competitors in different industries

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第8题
A company incurred and capitalized €2 million of development costs during the year.Th
ese costs were fully deductible immediately for tax purposes, but the company is depreciating them over two years for financial reporting purposes.The company has a long history of profitability.When calculating the company’s debt-to-equity ratio, the most appropriate way for an analyst to incorporate the differential tax treatment is to:

A.include it in equity.

B.include it in liabilities.

C.not include it in either equity or liabilities.

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第9题
NBIC is proud to present:Stanley Ling Expert Asia AnalystFriday, January 20 * Saturday, J

NBIC is proud to present:

Stanley Ling

Expert Asia Analyst

Friday, January 20 * Saturday, January 21

7-9 p.m.

Hotel de Los Reyes

Business Conference Room

The New Business Investor's Club welcomes analyst Stanley Ling, an expert in the Asian stock markets. Not only will he discuss the major markets of Japan and Hong Kong, he will focus on China, India, South Korea and Singapore.

Mr. Ling will also discuss currency exchange, important laws you should know about investing, standard business customs in major markets, and current affairs that have a major impact on the markets. Because this topic is so broad and important, Mr. Ling has agreed to speak on Friday and Saturday evenings.

Please reserve your ticket as soon as possible.

Who is Stanley Ling?

A.A lawyer

B.An analyst

C.A professor

D.An investor

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第10题
Daria is a research analyst at Highend Inc. She works independently, without the need for
a supervisor. When her team is offered a project, she sits with her team members to plan and organize the work. Each team member takes turns to undertake a different role. This helps them gain experience in every aspect of their work. Each team member is held accountable for his or her work, and every person works toward meeting the agreed deadline. In the given scenario, which of the following types of teams has been described ()

A.Cross-departmental team

B.Functional team

C.Special-purpose team

D.Self-directed team

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