注册金融分析师-财务报表分析：存货、长期资产、递延税项和表内及表外负债(二)

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1、单项选择题A2-yearbondiscarriedonthebooksatapremiumbecauseitwasissuedatacouponrate1/4percenthigherthanthemarketrate-Afteroneyear,marketrateshavegoneupby112percent.Thebondwillnowbelistedonthebooksashaving:A.thesamepremiumithadwhenoriginallyissued.B•alowerpremiumthanw

2、henitwasoriginallyissued•C•parvalue.2、andandCamphorAssociatesusesacerualcashbasisfortaxpurposes.Cashaccruedrevenueisonly$188000Assumeexpensesmt50percentin$94000onaccrualbasis)basisforfinancialreportingpurposescollectionsfromcustomersis$238000,botheases(i・e.$11

3、9000oncashbasisataxrAteof34percent.Whatisthe,andinthiscase?Adeferredtax:A.liabilityof$8500.B・assetof$48960・C・assetof$8500・3、Thefollowinginformationanddeferredtaxasset/liabilityhasbeengatheredaboutafirm:$2500$4000LIFOinventory=$10000BeginningLIFOreserve=EndingL

4、IFOreserveLIFOcostofgoodssold=$15000LIFOnetincome=$1500Taxrateis40%WhatistheFIFOCOGS?A.$16500・B・$13500.C.$11000.4、AnanalystcomparestwocompaniesthatareidenticalexceptthatCompanyXcapitalizesitsleasesandCompanyYwritesthemoffasoperatingleases.Theanalystwouldexpect

5、CompanyX1sdebt-to-equityratio,relativetoCompanyY1s,tobe:A.higher•B・thesame.c.lower•5^AcompanyusesLIFOandhada2006LIFOreserveof$90000anda2005LIFOreserveof$85000.Thecompany1smarginaltaxrateis28%andcostofgoodssoldis$100000for2006・Thechangein2006netincomeifFIFOinve

6、ntorycostinghadbeenusedis:A.-$3600.Be一$1200-C.$3600.6、TheMountainBikeSupplyCompanyhad500unitsinitsbeginninginventory.Eachoftheseunitscost$5-Duringtheperiod,MountainBikeSupplyfirstpurchased400unitsat$6eachandthen200unitsat$7each・Attheendoftheperiod,MountainBike

7、Supplyhad600units.WhatisthecostofgoodssoldandinventoryforMountainBikeSupplyifitusesFIFOinventoryvaluation?Inventory$3100$3800$3800COGS①A・$2500②B.$3200③C・$2500A・①B.②C・③7、Whichofthefollowingistheleastappropriateanalystadjustmentforoff-balance-sheetfinancing?A.Ad

8、dthepresentvalueofcapitalleasestoliabilities•B•Treatthesaleofreceivableswithrecourseasborrowingandreducecashflowfromoperationsbythesaleamount.C•Increaseliabilitiesforacommitmenttob