题目内容
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A.Issuance of debt has no effect on cash flow from operations.
B.Periodic interest payments decrease cash flow from operations by the amount of interest paid.
C.Payment of debt at maturity decreases cash flow from operations by the face value of the debt.
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更多“Under U.S.GAAP, which of the following statements about the financial statement effec”相关的问题
Under U.s.GAAP, a LIFO liquidation occurs when the:
A.LIFO reserve value increases.
B.Firm changes from LIFO to FIFO
C.Quantity of goods sold is greater than the quantity produced.
A.IFRS.
B.U.S.GAAP.
C.both U.S.GAAP and IFRS.
A.both firms’ defined contribution plans are underfunded.
B.the funded status of the U.S.GAAP firm’s pension is equal to its pension liability.
C.the IFRS firm’s pension is underfunded by a greater amount than the U.S.GAAP firm’s pension.
Under U.S.GAAP, an asset is considered impaired if its book value is:
A.less than its market value.
B.greater than the present value of its expected future cash flows.
C.greater than the sum of its undiscounted expected cash flows.
A.Lower for both CFO and WC.
B.Lower for CFO and higher for WC.
C.Higher for CFO and lower for WC.
A.The growth rate of the firm.
B.The average discount rate of liabilities.
C.the expectation that temporary difference will reverse.
A. Add goodwill to stockholders’ equity.
B. Eliminate all intangible assets from the balance sheet.
C. Adjust the IFRS statements from LIFO inventory costing to FIFO method.
A.IFRS on revaluation of capital assets.
B.U.S.GAAP if there is doubt about whether a deferred tax asset will be recovered.
C.both IFRS and U.S.GAAP on tax differences arising from the translation of foreign operations.
An analyst gathers the following information about a company:
Cost of goods sold $18.4 million
Average inventory $2.5 million
Receivables turnover 24 times
Number of days of payables 25 days
Under U.S.GAAP, the company’s cash conversion cycle (in days) is closest to:
A.40.
B.59.
C.65.
Based on the differences between U.S.GAAP and International Financial Reporting Standards, this firm:
A. must report any dividends received as operating cash flows.
B. is permitted to recognize upward revaluations of long-lived assets.
C. cannot have used LIFO as its inventory cost assumption.
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