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[判断题]

Under cash basis, no accrual is needed for the adjustment.（)

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发布时间：2022-06-09

更多“Under cash basis, no accrual is needed for the adjustment.()”相关的问题

第1题

Bao Inc.owns a machine with a carrying value of $3.0 million and a salvage value of $

2.0 million.The present value of the machine’s future cash flows is $1.7 million.The asset is permanently impaired.Bao should (under IFRS):

A.immediately write down the machine to its salvage value.

B.immediately write down the machine to its recoverable amount.

C.write down the machine to its recoverable amount as soon as it is depreciated down to salvage value.

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第2题

An analyst is comparing the financial statements of Company A and Company B.both compani

es have incurred expenses of approximately $250 million in the current year to expand their production facilities.Company A is highly leveraged.Company B does not have any outstanding debt and paid the $250 million from internal cash reserves.The most likely effect of the difference in the capital structures of the two companies will be:

A.Company A will report higher asset balances related to the facilities under construction.

B.The companies will report the same asset balances related to the facilities under construction.

C.Company A’s interest coverage ratio will be lower than it would have been if the company had expensed all interest.

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第3题

Guangli Co. Ltd. established a ￥500 petty cash fund several months ago and replenishes

it at the end of each month. During the first two weeks of March, ￥285 was disbursed from the petty cash box for miscellaneous items. If a surprise count of the fund is made on March 15, the petty cash box should contain: ().

A、￥500 cash.

B、￥215 cash.

C、￥215 cash left for March plus ￥500 cash for each month since creation of the petty cash fund.

D、￥215 cash and receipts for ￥285 in expenditures.

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第4题

______________ is the basis on which jobs are grouped in order to accomplish organiza

A.Departmentalization

B.Centraization

C.Formalization

D.Coordination

E.Efficiency

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第5题

An analyst should most appropriately reclassify financing cash outflows as operating

cash outflow is a firm has:

A.financed its payables.

B.securitized receivables.

C.repurchased stock to offset dilution.

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第6题

If a bond is issued at par and between interest dates: ().

A、The cash received by the corporation will be less than the face value of the bond.

B、The cash received by the corporation will be greater than the face value of the bond.

C、The cash received by the corporation will be the same as the face value of the bond.

D、Interest receivable will be debited.

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第7题

In foreign collection basis the importer and exporter trade upon their reputation.A．RightB

In foreign collection basis the importer and exporter trade upon their reputation.

A．Right

B．Wrong

C．Doesn't say

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第8题

If a customer wants to draw cash with a cheque for himself at his own branch, what he need

s to do is to write "pay cash" between the parallel lines.

A．Right

B．Wrong

C．Doesn't say

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第9题

The prices will be fixed on the basis of _ world market level.

A.prevail

B.prevailing

C.prevalence

D.prevalent

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第10题

In open-account basis the importer and exporter have established a successful working rela

tionship.

A．Right

B．Wrong

C．Doesn't say

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