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(一)

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1、财务报表分析：存货、长期资产、递延税项和表内及表外负债(一)单项选择题1、WhichofthefollowingstatementsisFALSE?Undertheliabilitymethodofaccountingfordeferredtaxes,ifthetaxratefalls:   A.incomeincreases.   B.taxexpensedecreases.   C.deferredtaxliabilitiesincrease.2、Whichofthefollowingisleastlikelytobe

2、aproblemwithaccountingforinternallygeneratedintangibleassets?   A.Costsofdevelopingtheseassetsmaynotbeeasilyseparable.   B.Potentialbenefitsaredifficulttomeasure.   C.Thepotentialbenefitsarespreadoveralongtimeperiod.  Question  Thefollowinginformationhasbeengather

3、edregardingWilliamsInvesting,whichusesthe  straight-linemethodfordepreciation.  Depreciablelifeof8yearsonitsassets.  Netbookvalueofassetsis$40million.  Accumulateddepreciationis$28million.  Salvagevalueis$12million.  Itrecentlyrevisedtheestimatesfortheremaininguse

4、fullifeofitsassetsfrom4yearsto6years.  Netincomebeforethechangeis$13million.Theeffectivetaxrateforthefirmis40percent.3、DepreciationexpenseforWilliamsInvestingwilldecreaseby:  A.$2.3million.  B.$3.6million.  C.$1.4million.4、NetincomeforWilliamsInvestingwillincrease

5、by:  A.13.85%.  B.10.62%.  C.15.39%.5、Afirmendedthelastperiodwithinventoryof$4.0millionandalastin,firstout(LIFO)reserveof$175000.Duringtheyear,itmadepurchasesof$2.0millionandreportedsalesof$5.5millionwithagrossmarginof0.32.Attheendoftheyear,itreportedaLIFOreserveo

6、f$75000.Whatisthevalueofthefirm'scostofgoodssold(COGS)onafirstin,firstout(FIFO)basis?  A.$384000O.  B.$3740000.  C.$3640000.6、Whichofthefollowingstatementsaboutacompanythatcapitalizessignificantcoststhisyearisleastlikelycorrect?Comparedwithexpensing,acompanythatca

7、pitalizedthesecostswould:  A.showsmootherreportedincomeandlowerreturnonassetsinfutureyears.  B.havehighercashflowfromoperationsandlowercashflowfrominvesting.  C.havelowerprofitabilityratiosthisyearandhighercashflowsfromoperations.7、Whichofthefollowingsituationswil

8、lmostlikelyrequireacompanytorecordavaluationallowanceonitsbalancesheet?  A.Toreportdepreciation,afirmusesthedouble-decliningbalancemethodfortaxpurposesa