更多"Which of the following statements r"的相关试题:
[单项选择]Which of the following statements regarding confidence intervals is TRUE（）
A. The higher the alpha level, the wider the confidence interval.
B. The relationship between the alpha level and the confidence interval cannot be ascertained.
C. The lower the alpha level, the wider the confidence interval.
[单项选择]Which of the following statements regarding inflation is most accurate（）
A. The purchasing power of money increases as a result of inflation.
B. Inflation has no effect on the real economic output.
C. Inflation is a persistent increase in the general price level of goods and services.
[单项选择]Which of the following statements regarding deadweight loss is least accurate（）
A. Deadweight loss occurs when the allocation of resources is inefficient.
B. Deadweight loss from underproduction leads to a loss of producer surplus but not consumer surplus.
C. Deadweight loss occurs when the quantity supplied does not maximize the sum of consumer and producer surplus.
[单项选择]Which of the following statements regarding provisions for paying off bonds is least likely correct（）
A. Nonrefundable bonds can be callable.
B. Serial bonds are an issue with several staggered maturity dates.
C. A sinking fund provision gives the company the option to retire portions of the bond issue prior to maturity.
[单项选择]Which of the following statements regarding capitalization and expensing of intangible assets is least accurate Based on U. S. generally accepted accounting practices (GAAP) :（）
A. computer software development costs to establish the technological or economic feasibility of software are expensed, but subsequent costs can be capitalized.
B. purchased patent and copyright costs are expensed.
C. research and development costs are expensed when incurred.
[单项选择]Which of the following statements regarding depreciation methods is TRUE （）
A. Straight-line depreciation results in an increasing rate of return over the life of an asset.
B. Straight-line depreciation causes an increase in reported income over time.
C. Sinking fund depreciation is based on the theory that an asset generates an increasing rate of return over time.
[单项选择]Which of the following statements regarding differences in taxable and pretax income is TRUE Differences in taxable and pretax income that:（）
A. result in deferred taxes are called permanent differences.
B. increase or reduce the effective tax rate are called temporary differences.
C. result in deferred taxes are called temporary differences.
[单项选择]Which of the following statements regarding Treasury bond futures is FALSE（ ）
A. Upon delivery, the long pays the short the futures price divided by the conversion factor for the bond the short chooses to deliver.
B. The contract size is $100000 and they are a deliverable contract.
C. They are quoted in percent and 32nds of a percent of face value.
[单项选择]Which of the following statements regarding firms that capitalize versus expense costs is least accurate（）
A. Cash flow from financing is the same whether costs are capitalized or expensed.
B. Firms that capitalize costs initially have lower profitability ratios compared to expensing firms.
C. Costs of acquiring a trademark by purchasing it are capitalized.
[单项选择]Which of the following statements regarding footnotes to the financial statements is FALSE（ ）
A. Footnotes provide information about assumptions and estimates used by management.
B. Footnotes may disclose what types of accounting methods are being used.
C. Some supplementary schedules are audited whereas footnotes are not audited.
[单项选择]Which of the following statements regarding allocating trades is TRUE.9 It is permissible under the Standards to allocate trades:（ ）
A. on a pro-rata basis over all suitable accounts.
B. based upon compensation arrangements.
C. based upon client relationships with the firm.
[单项选择]Which of the following statements regarding forward rates is FALSE（ ）
A. Forward rates do not account for the market’s tolerance for risk.
B. Forward rates may be estimated from spot rates.
C. Forward rates contain information regarding market participants’ collective expectations regarding future interest rates.
[单项选择]Which of the following statements regarding portfolio theory is least likely correct（ ）
A. The covariance between the returns on a security and those of the overall market, divided by the variance of the market returns, is a measure of the security’s systematic risk.
B. All securities and portfolios plot on the SML when their prices are in equilibrium.
C. A security that lies on the CML must be priced at its equilibrium level.
[单项选择]Which of the following statements regarding whistle blowing are not true ？（）
A. It is a term used to define an employee's decision to disclose information on unethical, immoral or illegal actions at work to an authority figure.
B. An employee should always discuss the matter with people external to the company before following the "chain of command" and discuss it with the immediate superior.
C. The consequences of whistle blowing are often extreme and include possible being branded as having bad judgment, firing, civil action and imprisonment.
D. Carefully considered whistle blowing can lead to the end of unethical business practices.
[单项选择]Which of the following statements regarding the speed at which analysts believe stock prices reflect new information is most likely accurate（）
A. Technicians believe that prices adjust quickly to new information.
B. Both technicians and followers of the efficient market hypothesis believe prices adjust slowly to new information.
C. Followers of the efficient market hypothesis believe prices adjust quickly to new information.
[单项选择]Which of the following statements regarding the value of the firm is most accurate（）
A. A company’s legal and treasury departments act to reduce the tax rate from 37.5% to 37.0% , the value of the firm will increase.
B. The government engages in a restrictive monetary policy and the expected inflation rate decreases, the P/E ratio will decrease.
C. The board of directors increases the dividend payout ratio, the value of the company will increase.
[单项选择]Which of the following statements regarding the net present value (NPV) and internal rate of return (IRR) is least accurate（）
A. The NPV tells how much the value of the firm will increase if you accept the project.
B. For mutually exclusive projects, the internal rate of return IRR and the net present value NPV methods may give conflicting accept/reject decisions.
C. For mutually exclusive projects, you must accept the project with the highest NPV regardless of the sign of the NPV calculation.
[单项选择]Which of the following statements regarding the effects of unanticipated inflation on the labor market and the market for financial capital is most accurate （）
A. When the actual rate of inflation is higher than expected, employees receive less compensation for their labor and this represents a gain for employers at the expense of their employees.
B. When the actual rate of inflation is declining, real wage rates of employees are lower than employers expected to pay, and employers gain at the expense of their employees.
C. When there is unanticipated inflation, interest rates are not set high enough to compensate borrowers for the declining value of money so lenders gain at the expense of borrowers.
