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提问人：网友cl18507496603 发布时间：2022-01-07
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Assume U.S. GAAP （generally accepted accounting principles) applies unless otherwise

Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted.

A company has equipment with an original cost of $850,000, accumulated amortization of $300,000 and 5 years of estimated remaining useful life. Due to a change in market conditions the company now estimates that the equipment will only generate cash flows of $80,000 per year over its remaining useful life. The company’s incremental borrowing rate is 8 percent. Which of the following statements concerning impairment and future return on assets (ROA) is most accurate？ The asset is:

A. impaired and future ROA increases.

B. impaired and future ROA decreases.

C. not impaired and future ROA increases.

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第1题
Is the reversal of an inventory write-down permitted under U.S. GAAP （generally accep

Is the reversal of an inventory write-down permitted under U.S. GAAP (generally accepted accounting principles) and International Financial Reporting Standards (IFRS)？

A. No, under both

B. Yes, under both

C. Yes under IFRS but not under U.S. GAAP

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第2题
The rules-based standards of IASB are more detailed than the simpler, principles-based standards of U.S. GAAP（）
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第3题
Both U.S. GAAP and IFRS prepare the same four basic financial statements.
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第4题
Neither U.S. GAAP nor IFRS require the use of accrual basis accounting.
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第5题
The rules-based standards of IASB are more detailed than the simpler, principles-based standards of U.S. GAAP（）
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第6题
Any U.S. or non-U.S. company that wishes to list its shares on a U.S. exchange must regula
rly report its activities by filing financial statements with the _________. 任何希望在美国证券交易所上市的美国或非美国公司必须定期向_________提交财务报表以报告其活动。

A、SEC

B、GAAP

C、NYSE

D、AMEX

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第7题
Which of the following events will most likelyresult in a decrease in a valuation allo
wance for a deferred tax asset under U.S. GAAP (generally accepted accounting principles)？ A(n):

A. reduction in tax rates.

B. decrease in interest rates.

C. increase in the carry forward periods available under the tax law.

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第8题
Two software companies that report their financial statements under U.S. GAAP （genera

Two software companies that report their financial statements under U.S. GAAP (generally accepted accounting principles) are identical exceptas to how soon they judge a project to be technologically feasible. One firm does so very early in the development cycle while the other usually waits until just before the project is released to manufacturing. Compared to the company that judges technological feasibility early, the one that waits until closer to manufacturing willmost likely report lower:

A. financial leverage.

B. total asset turnover.

C. cash flow from operations.

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第9题
When analyzing a company that prepares its financial statements according to U.S. GAA
P, calculating the price/tangible book value ratio instead of the price/book value ratio is mostappropriate if it:

A. grows primarily through acquisitions.

B. develops its patents and processes internally.

C. invests a substantial amount in new capital assets.

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第10题
A company prepares its financial statements in accordance with U.S. GAAP （generally a

A company prepares its financial statements in accordance with U.S. GAAP (generally accepted accounting principles). It expected to be the sole supplier for a state-wide school milk program and had production facilities valued at $28.4 million. Recently several other companies were also granted milk-supply contracts throughout the state and the company now estimates that it will only be able to generate cash flows of $3 million per year for the next 7 years with its facilities. The firm has a cost of capital of 10%.

The impairment loss (in $-millions) on the production facilities will most likely be reported in the company’s financial statements as a:

A. 13.8 reduction in operating cash flows. .

B. 13.8 impairment loss in the income statement

C. 7.4 reduction in the balance sheet carrying amount.

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