更多"Which of the following is least lik"的相关试题:
[单项选择]Which of the following is least likely to be considered a stated goal of the International Accounting Standards Board (IASB)（）
A. Develop global accounting standards requiring transparency, comparability, and high quality in financial statements.
B. Remain neutral in the debate on the use of global accounting standards to avoid appearance of a conflict of interest.
C. Account for the needs of emerging markets and small firms when implementing global accounting standards.
[单项选择]Which of the following statements is least likely an incentive to the lessee for structuring a lease as an operating lease rather than a capital lease（）
A. Operating leases are advantageous to the lessee’ s management when their compensation depends on return on assets or invested capital.
B. An operating lease is advantageous when the lessee wants to keep debt off its balance sheet.
C. If the lessee is in a higher marginal tax bracket than the lessor, the lease should be structured as an operating lease so that the lessee can take advantage of the depreciation of the leased equipment.
[单项选择]Which of the following factors would least likely result in demand-pull inflation An increase in:（）
A. exports.
B. the wage rate.
C. the quantity of money.
[单项选择]Which of the following situations is least likely to lead to high barriers to entry and monopoly supply（）
A. Natural resources are spread among many firms.
B. Governmental licensing and regulations are present.
C. Economies of scale are present.
[单项选择]Which of the following is the least likely outcome when a monopoly adopts perfect price discrimination because of the customers’ differing demand elasticities（）
A. The monopolist shares the total surplus with consumers.
B. The price for marginal unit is less than the price for other units.
C. The output increases to the point at which price equals the marginal cost.
[单项选择]Which of the following statement is least likely correct A speculative:（）
A. stock is usually under priced.
B. company has highly risky assets.
C. stocks have a slight probability of an enormous return.
[单项选择]Which of the following least likely affects how the burden of a tax is divided between buyers and sellers（）
A. Elasticity of supply.
B. Elasticity of demand.
C. Whether the tax is imposed on buyers or on sellers.
[单项选择]Which of the following is least likely a disadvantage of a callable bond to an investor The:（）
A. investor is exposed to reinvestment rate risk.
B. cash flow pattern of a callable bond is not known with certainty.
C. issue often offers a higher coupon rate than a comparable option-free bond.
[单项选择]Which of the following is least likely an important requirement of good corporate governance （）
A. Members of the board should serve staggered, multiple-year terms.
B. A board should be composed of at least a majority of independent board members.
C. Board members should have appropriate experience and expertise relevant to the company’s business.
[单项选择]Which of the following is least likely to describe a cross-sectional data set（）
A. An index's quarterly returns in 2011.
B. The annual sales growth of companies in mining industry in 2011.
C. Price-to-earnings ratios of publicly traded companies at the end of 2011.
[单项选择]Which of the following is least likely a violation of the CFA Institute Standards of Professional Conduct relating to knowledge of the law. A member is failure to:
[单项选择]Which of the following is least likely to be classified as an opportunity cost（ ）
A. The cash savings related to adopting a new production process.
B. The cash flows generated by an old machine that is to be replaced.
C. The market value of vacant land to be used for a distribution center.
[单项选择]Which of the following is least likely to reduce the principal-agent problem in enterprise organizations（）
A. Ownership.
B. Long-term contracts.
C. Professional management.
[单项选择]Which of the following is least likely to be cited as a limitation of discretionary fiscal policy stabilizers（）
A. Changes in the business cycle are difficult to predict.
B. Taxes paid by households increase as incomes rise.
C. Legal changes are delayed while legislators debate fiscal policy issues.
[单项选择]Which of the following is least likely to be an incentive for structuring a lease as an operating lease instead of a capital lease（）
A. The period of use is short relative to the overall life of the asset.
B. The lessee is in a high tax bracket and the lessor is in a low tax bracket.
C. The corporate bond indenture contains specific covenants relating to financial policies that the company must follow.
[单项选择]Which of the following is least likely to be a problem with accounting for internally generated intangible assets（）
A. Costs of developing these assets may not be easily separable.
B. Potential benefits are difficult to measure.
C. The potential benefits are spread over a long time period.
[单项选择]Which of the following statements is least accurate with respect to the advantages of open-end exchange traded funds (ETFs) Open-ended ETFs:（）
A. provide for more immediate reinvestment of dividends than do index mutual funds.
B. provide a more cost-effective way for large institutions to invest in emerging markets.
C. provide lower exposure to capital gains distribution taxes than do traditional mutual funds.
[单项选择]Which of the following transactions is least likely to increase a company’s reported cash from operations（）
A. Securitizing accounts receivable.
B. Delaying payments made to suppliers.
C. Using short-term debt to reduce an existing account payable.
