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提问人：网友cl18507496603 发布时间：2022-01-07

[主观题]

Firms that prepare their financial statements according to International Financial R

eporting Standards are least likely to:

A. use LIFO inventory accounting.

B. use proportionate consolidation for a joint venture.

C. recognize unrealized losses from held-for-trading securities in net income.

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更多“Firms that prepare their financial statements according to International Financial R”相关的问题

第1题

.Which of the following statement is the additional statements required by a corporate entity?

A、A statement of change in equity

B、A statement of cash flows

C、A statement of financial position

D、A statement of profit or loss

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第2题

Mr MacCallan read Franco' s financial statement. The assets include a lot of prime realestate. The land alone is worth ￡235,000, and on this land the restaurant is worth more than ￡158, 000. Franco has a very high cash flow with more than ￡ 15,000 going in and outevery month, but not much extra left over at the end of each month. Since there is only alittle left. then he wouldn I t have enough to pay the interest on a loan.

"Why don't you apply for a mortgage?" Mr MacCallan suggested. "The restaurant is good collaeral, isn't it? So you would easily get a mortgage of ￡ 100, 000." He also suggested a start-up loan that has 0 % interest for the first five years. "Start-up loans are suitable for businesses that need high investment without any strings attached." he explained.

Franco decided to apply for both. Then he would be able to expand the restaurant.

(1) What did Franco want to do?

A. To deposit some money.

B. To save some money.

C. To borrow some money.

(2) What does the financial statement say?

A. The land size.

B. The land value.

C. The land price.

(3) How much are Franco' s expenditures each month?

A. Just less than income.

B. The same as income.

C. More than income.

(4) What did the manager suggest?

A. A mortgage.

B. A loan.

C. Both ‘A' and ‘B'

(5) What will a start-up loan give Franco?

A. No mortgage.

B. Spending money.

C.More interest.

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第3题

A good financial statement analysis report often includes the following sections: executive summary, analysis overview, evidential matter, assumptions, key factors, and inferences.

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第4题

Earnings per share are calculated only on income from continuing operations.

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第5题

Trend analysis is a form of horizontal analysis that can reveal patterns in data across successive periods.

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第6题

A trend percent, or index number, is calculated by dividing the analysis period amount by the base period amount and multiplying the result by 100.

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第7题

The base amount for a common-size balance sheet is usually total assets.

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第8题

Working capital is computed as current liabilities minus current assets.

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第9题

Phoenix Company reported sales of $400,000 for Year 1, $450,000 for Year 2, and $500,000 for Year 3. Using Year 1 as the base year, what were the percentage increases for Year 2 and Year 3 compared to the base year? Year 2: $450,000/$400,000 * 100 = 112.5% Year 3: $500,000/$400,000 * 100 = 125%

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第10题

A company's sales in Year 1 were $250,000 and in Year 2 were $287,500. Using Year 1 as the base year, to complute the sales trend percent for Year 2.

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