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发布时间:2023-10-23 06:51:59

[单项选择]Given the following information about a company: Receivables turnover = 10 times Payables turnover = 12 times Inventory turnover = 8 times What are the average receivables collection period, the average payables payment period, and the average inventory processing period respectively Average Receivables Average Payables Average Inventory Collection Period Payment Period Processing Period()①A. 37 30 52 ②B. 37 45 46 ③C. 37 30 46
A. ①
B. ②
C. ③

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[单项选择]Given the following inventory information about the Buckner Company: Year-end LIFO inventory of $ 6500. Year-end LIFO reserve of $ 2500. The current year’ s LIFO cost of goods sold is $15000. After tax income is $1600. The previous year’s LIFO reserve was $ 2000. What is the firm’ s after tax net income on a FIFO basis if the firm’ s tax rate is 40 percent
[单项选择]Given the following information about a firm: Net Sales = $1000 Cost of Goods Sold = $ 600 Operating Expenses = $ 200 Interest Expenses = $ 50 Tax Rate = 34% What are the gross and operating profit margins Gross Operating Margin Operating Profit Margin()①A. 2O% 15% ②B. 4O% 10% ③C. 40% 20%
A. ①
B. ②
C. ③
[单项选择]The following information has been gathered about a firm: LIFO inventory = $10000 Beginning LIFO reserve = $ 2500 Ending LIFO reserve = $ 4000 LIFO cost of goods sold=$15000 LIFO net income = $1500 Tax rate is 40% What is the FIFO COGS
[单项选择]

Passage Five Read the following information about different pen pals. 1. Mary, 24 years old, comes from Scotland and would like to find a pen pal who comes from East Europe. She likes playing the piano and listening to jazz music. She is interested in history but does not like discussing politics. 2. Kim Lee, 19 years old, comes from Seoul, South Korea. Kim loves travelling and hopes to visit Great Britain in the future. He would like a pen pal who is interested in discussing the differences between life in Europe and life in Asia. He loves listening to pop music and playing football in his free time. 3. Pietro, 42 years old, comes from Argentina. He is a businessman and would like to find a pen pal who is also a businessperson and lives in North America. He is married with three children and likes using the Internet in his free time. 4. Helga, 33 years old, comes from Germany and speaks French, English and Russian. She would like a pen pal who is interested in exchanging
A. Helga
B. Mary
C. Pietro
D. Kim Lee

[单项选择]An analyst gathers the following information about Monument State Bank: Demand deposits $ 400 million. Loans and securities $ 260 million. Reserve requirement 10%. The bank has a total of $ 50 million in cash and deposits with the Federal Reserve. Monument Stare Bank is in a position to make additional loans of:()
A. $ 5 million.
B. $10 million.
C. $ 26 million.
[单项选择]Given the following information and assuming beginning inventory was zero what is the gross profit at the end of the period using the FIFO, LIFO, and average cost methods
Purchases
Sales
20 units at $ 50
15 units at $ 60
35 units at $ 40
35 units at $ 45
85 units at $ 30
85 units at $ 35

FIFO LIF
A. ① 
B. ② 
C. ③
[单项选择]Given the hypothetical information below about the conditions in the labor market, what is the unemployment rate Employed 177000 Discouraged workers 2000 Unemployed 13000 Household workers 20000 Students 15000 Retirees 19000 Disabled 5000 Labor force 190000 Civilian population 16 and over 249000()
A. 5.3%.
B. 6.0%.
C. 6.8%.
[单项选择]Given the following information, compute the price/cash flow ratio for EAV Technology. Net income per share=$ 6 Price per share=$ 100 Depreciation per share=$ 2 Interest expense per share=$ 4 Marginal tax rate=25%()
A. 10.0X.
B. 12.5X.
C. 8.3X.
[简答题]The following table gives information about the change of GDP structures from 1980 to 2000 in China. Write a report describing the information shown and briefly analyzing the reasons of such change by your ideas.
You should write at least 180 words.
[单项选择]Which of the following statements about a company that capitalizes significant costs this year is least likely correct Compared with expensing, a company that capitalized these costs would:()
A. show smoother reported income and lower return on assets in future years.  
B. have higher cash flow from operations and lower cash flow from investing.  
C. have lower profitability ratios this year and higher cash flows from operations.

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