注册金融分析师-注册金融分析师一级分类模拟7

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1、注册金融分析师一级分类模拟7单项选择题Whichofthefollowingstatementsbestdescribesthetreatmentofinventoryonthebalancesheet?A.InventoryiscarriedAtthelowerofcostornetrealizablevalueunderIFRSandthelowerofcostormarketunderU.S.GAAP.B.Onceaninventorywritedownoccurs,asubsequentrecoveryinvalu

2、eisrecognizedunderU.S.GAAPbutisnotrecognizedunderIFRS•C•ThecarryingvalueofinventorycanneverexceedoriginalcostunderIFRSorU.S.GAAP.2^Restronelnc.sellscomputermminboArd.Atyear-end,duetoasuddenincreaseinmanufacturingcosts,thereplacementcostpersetofmainboardis$73•Thehi

3、storycostis$56,andthecurrentsellingpriceis$68.Thenormalprofitmarginis15%ofthesellingprice,andthesellingcostsare$4perset.AccordingtoU.S.GAAP,whichofth©followingamountsshouldeachsetofmainboardonRestrone1syear-endbalancesheet?A・$56B.$64C-$733、Duringperiodsofrisingpri

4、ces,whichofthefollowingstatementsiscorrect?A.B.LIFOCOGSLIFOCOGS>weightedaverageCOGS>FIFOCOGS=weightedaverageCOGS=FIFOCOGSC.LIFOCOGS

5、rcashflows.B.higherCOGS,highertaxes,lowerinventory,andhighercashflows.C.higherCOGS,lowertaxesrlowerinventory,andhighercashflows.5^IfpricesarerisingandtwofirmsareidenticalexceptforinventorymethodsfthefirmusingFIFOwillhave:A.lowerinventory.B•highernetincome•C.higher

6、totalcashflow.6、Asallequal,inperiodsofrisingpricesandinventorylevels,whichofthefollowingstatementsiscorrect?A.B・c.FIFOfirmshavehigherdebt-to-equityratiosthanotherLIFOLIFOfirmshavehighergrossprofitmarginsthanotherFIFOfirms•firms•FIFOfirmshavegreaterstockholdersequi

7、tythanotherLIFOfirms•7Ananalystgathersthefollowinginformationaboutacompany($millions):20092008salesyear-endinventory(LIFOinventorymethod)LIFOreserveCOGS(LIFOinventorymethod)283.581・436.4203.9234.953.721.8167.3IfthecompanyusestheFIFOinventorymethodinsteadofLIFO,the

8、company1s2009grossprofitmarginisclosestto:A.22.9%B.29.8%C.33.2%8^AfirmusesLIFOforinventoryaccountingandreportsthefollowing:•COGSlifo$342000•beginninginv