更多"An analyst does research about inve"的相关试题:
[单项选择]An analyst does research about inventory valuation methods. Which of the following is most appropriate to account for precious gemstones（）
A. FIFO.
B. LIFO.
C. Specific identification.
[单项选择]An analyst does research about different inventory valuation methods. Which inventory valuation method least likely results in the same cost of sales for both periodic and perpetual inventory systems（）
A. FIFO.
B. LIFO.
C. Specific identification method.
[单项选择]An analyst does research about the inventory write-down. A reversal of an inventory write-down from a previous period is most likely reported as a(n):（）
A. unrealized gain.
B. decrease in the cost of sales.
C. increase in the inventory valuation allowance.
[单项选择]An analyst does research about inventory accounting methods. Under U. S. GAAP, which of the following inventory accounting methods results in the highest ending inventory when prices are rising and quantities are stable（）
A. Weighted average cost.
B. Last-in fist-out (LIFO).
C. First-in first-out (FIFO).
[单项选择]An analyst does research about inventory methods. A company with no initial inventory on hand made the following purchases of inventory in 2011:
| Period | Number of Units | Price Per Unit |
| 1 | 7000 | $76 |
| 9 | 10100 | $80 |
| 3 | 8000 | $91 |
At the end of 2011, the company had 5000 units of inventory on hand. Under a periodic inventory system, ending inventory using the weighted average cost method is closest to:（）
A. $43000 less than using the FIFO method.
B. $32000 more than using the FIFO method.
C. $43000 more than using the FIFO method.
[单项选择]An analyst does research about cash flow and gathers the following information (in thousands) about a company.
| 2011 | 2010 |
| Cost of goods sold | $14436 | $12471 |
| Inventory (year end) | $3876 | $5980 |
| Accounts payable (year end) | $7321 | $6432 |
Based on the information above, cash paid to suppliers (in thousands) in 2011 is cLosest to:（）
A. $11443
B. $13221
C. $15651
[单项选择]An analyst does research about calculating reinvestment income to achieve desired yield. An 8 percent coupon bond with seven years to maturity makes semiannual interest payment and has a maturity value of $1000. The bond is currently selling at $1112.96 to provide a 6 percent yield. The amount of reinvestment income required to generate this yield is closest to:（）
A. $110.48
B. $123.45
C. $226.44
[单项选择]An analyst does research about financial reporting quality. An incentive for a company's management reporting lower earnings is least likely to:（）
A. remain in compliance with lending covenants.
B. obtain trade relief in the form of quotas or protective tariffs.
C. negotiate favorable terms from creditors.
[单项选择]An analyst does research about depreciation expense for a company. The company purchases equipment for $1200000 with an estimated useful life of 6 years and no estimated residual value. Using the double-declining balance method, the depreciation expense for year 3 is closest to:（）
A. $177778
B. $200000
C. $266667
[单项选择]An analyst does research about continuously compounded retum and gathers the following information about a security:
| Year | Return |
| 1 | 11% |
| 2 | -13% |
| 3 | 16% |
|
The security continuously compounded return over the three-year holding period is closest to:（）
A. 12.0%
B. 14.0%
C. 15.0%
[单项选择]An analyst does research about comprehensive income and gathers the following information about a company:
·Net income is $1500000
·Unrealized losses on derivative contract accounted for as a hedge is $500000
·Unrealized gains on security classified as a trading security is $250000
·Losses on foreign currency translation is $600000（）
A. According to U. S. GAAP, the company's comprehensive income is closest to: $150000
B. $400000
C. $750000
[单项选择]An analyst does research about revenue recognition in special cases and gathers the following information about a construction contract which will be completed in 5 years:
·Total contract sales price is $24,000000
·Estimated total cost is $12000000
·Costs incurred in year 1 is $4000000
·Costs incurred in year 2 is $6000000
Under percentage-of-completion method, revenue recognized in Year 2 is closest to :（）
A. $0
B. $8000000
C. $12000000
[单项选择]An analyst does research about common probability distributions. Compared to a normal distribution, a return distribution with negative excess kurtosis most likely has :（）
A. more extreme outcomes.
B. less observations clustered around the mean.
C. a longer tail on the left side than on the right side.
[单项选择]An analyst does research about efficient frontier curve. As an investor continues to assume more risk and moves upward on the efficient frontier, the slope of the efficient frontier curve:
A. increase and incremental return per unit of risk decrease.
B. decrease and incremental return per unit of risk increases.
C. decrease and incremental return per unit of risk decrease.
[单项选择]An analyst does research about alternative investments. With respect to alternative investments, a long time horizon and intense investor participation are most likely to be required for successful investing in both :
A. hedge funds and exchange traded funds.
B. venture capital and distressed securities.
C. commodities and commodity derivatives.
[单项选择]An analyst does research about financial statement effects of investment security classification. An unrealized loss on a marketable security classified as availablefor-sale most likely:
A. decreases assets on the balance sheet.
B. creates a loss on the income statement.
C. has no impact on the financial statements.
[单项选择]An analyst does research about accounting standards. Which of the following is NOT a goal of the International Accounting Standards Board
A. Promoting the use of global accounting standards.
B. Accounting for the needs of developed markets and big firms when implementing global accounting standards.
C. Develop global accounting standards requiring transparency, comparability, and high quality in financial statements.
[单项选择]An analyst does research about confidence interval and gathers the following information about a stock return. The mean return of the stock is 11.5%. The standard deviation of returns of the stock is 1.8%. The lower endpoint of a confidence interval for the population mean with a reliability factor of 1.5 is closest to:
A. 8.8%
B. 9.7%
C. 14.2%
