CFA Level I:FSA - Non-current(Long-term) Liabilities 习题精选
non-current (long-term) liabilities(Reading 32) Exercise Problems: 1. A company with no interest-bearing debt enters into a finance lease on the first day on the reporting year. The lea...
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non-current (long-term) liabilities(Reading 32) Exercise Problems: 1. A company with no interest-bearing debt enters into a finance lease on the first day on the reporting year. The lea...
income taxes(Reading 31) Exercise Problems: 1. A firm reported higher deferred tax liabilities than deferred tax assets. Using the liability method of accounting for deferred taxes, ...
long-lived assets(Reading 30) Exercise Problems: 1. On January 1, Year 1, a firm purchases a machine for $68,000 that has an estimated useful life of five years, at which time it will h...
inventories(Reading 29) Exercise Problems: 1. Company X uses FIFO for its inventory valuation and Company Y uses LIFO under U.S.GAAP, all other respects are identical. If the prices are...
financial analysis techniques(Reading 28) Exercise Problems: 1. If a firm has a net profit margin of 21% and a return on equity of 14%, its equity turnover ratio is closest to: ...
understanding cash flow statements(Reading 27) Exercise Problems: 1. A firm sells 20-year bond at a premium. Relative to a bond issued at par, the cumulative effect over the first two years on cash flow fr...
understanding balance sheet(Reading 26) Exercise Problems: 1. IF a company’s current ratio is less than 1.0x, which of the following accounting actions will increase its current ratio...
understanding income statements(Reading 25) Exercise Problems: 1. The percentage-of-completion method of accounting for long-term contract...
Financial Reporting standards(Reading 24) Exercise Problems: 1.Which of the following is least likely to be a general feature underlying the preparation of financial statements within t...
Financial Reporting mechanics(Reading 23) Exercise Problems: 1.In accrual accounting, if an adjusting entry results in the reduction of an asset and the recording of an expense, the ori...
Financial Statement Analysis: an induction(Reading 22) Exercise Problems: 1. Which of the following statements is most accurate about the responsibilities of an auditor for a publicly traded ...
Currency Exchange Rates (Reading 21) Learning Outcome Statements (LOS) a Define an exchange rate, and distinguish between nominal and real exchange rates and spot a...
International Trade and Capital Flows (Reading 20) Learning Outcome Statements (LOS) a Compare gross domestic product and gross national product; ...
Monetary and fiscal policy (Reading 19) Learning Outcome Statements (LOS) a Compare monetary and fiscal policy; ...
Understanding business cycles (Reading 18) Learning Outcome Statements (LOS) a Describe the business cycle and its phases; ...
Aggregate output, price, and economic growth (Reading 17) Learning Outcome Statements (LOS) a Calculate and explain gross domestic product (GDP) using expenditur...
The Firm and Market Structures (Reading 16) Learning Outcome Statements (LOS) a Describe the characteristics of perfect competition, monopolistic competition, ol...
Demand and Supply Analysis: The Firm (Reading 15) Learning Outcome Statements (LOS) a Calculate, interpret, and compare accounting profit, economic profit, normal p...
Demand and Supply Analysis: Consumer Demand (Reading 14) Learning Outcome Statements (LOS) a Describe consumer choice theory and utility theory; ...
Demand and Supply Analysis: Introduction (Reading 13) Learning Outcome Statements (LOS) a Distinguish among types of markets; ...