Question： The FLF Corporation is preparing to *uate capital expenditure proposals for the coming year. Because the firm employs discounted ...
2014-05-19 10:05
Question： The financial statements for Dividendosaurus, Inc., for the current year are as follows: Dividendosaurus has return on assets of ...
2014-05-19 10:05
Question： Globetrade is a retailer that buys virtually all of its merchandise from manufacturers in a country experiencing significant infl ...
2014-05-19 10:05
Question： A company manufactures one product and has a standard cost system. In April the company had the following experience: The direct ...
2014-05-19 10:05
E.1.1. Recently Fan Club Inc. submitted a budget for the coming year to management. Included in the budget were the plans for a new product, ...
2014-04-18 13:04
6、Dataprocessedbyacomputersystemareusuallytransferredtosomeformofoutputmediumforstorage.However,thepresenceofcomputerizedoutputdoesnot,inan ...
2014-04-18 13:04
6、 Brannen Videotronics uses a four-way allocation of overhead, machine hours to allocate overhead, and years of experience as the main det ...
2014-04-18 13:04
1、ABC公司每月有固定成本$300,000。每月的总产出是150,000个。生产线工人的最低工资是每小时$5.85。总变动成本是每月$275,000。如果变动成本增加到美 ...
2014-04-18 11:04
1、以下哪种投资方法忽略了钱的时间价值? A、内部回报率 B、回收期法 C、净现值 D、获利指数 试题解析： 忽略了钱的时间价值是回收期法计算的一个主要 ...
2014-04-18 11:04
1、Julie是Hazelton公司（跨国电讯公司）的高级管理会计。为了扩张海外业务，Hazelton鼓励高层管理者向国外政府官员行贿来获得业务。这些开支被会计部 ...
2014-04-18 11:04
1、以下哪项导致有利的变动制造间接费用的效率差异? A、在生产过程中员工使用了太多的电 B、使用了过多的物资 C、使用了太多的成本动因 D、需要的维护 ...
2014-04-18 11:04
1、以下哪项是参与式预算的特征 A、专业知识导致信息充分的预算决定 B、将战略目标与预算相结合 C、预算是被命令的，几乎没有反应的机会 D、对决策的 ...
2014-04-18 11:04
1、以下哪项不是平衡计分卡的分类? A、顾客 B、财务 C、投资 D、学习和创新 试题解析： 平衡计分卡还有一个分类是内部业务流程 2、以下哪项是职责分离 ...
2014-04-18 11:04
1、当一审计人员对公司活动的有效性和效率表达意见并做出改进建议时，该审计人员正在进行： A、公开公司的财务报表审计 B、市政府的财务报表审计 C、 ...
2014-04-18 11:04
*7CMA教材**（ Gleim 16版 P1教材） http://bbs.chinacma.org/thread-22070-1-1.html 扫一扫微信，*9时间关注 CMA考试 时间提醒 高顿网校 特别提醒： ...
2014-04-11 10:04
第46题 What is the effective annual interest rate on a $3 million loan with an interest rate of 6%, a commitment fee of 0.5%, and a compensa ...
2014-04-04 13:04
第41题 In a managed floating exchange rate system 1、 the currency exchange rate is changed only when approved by the central bank administr ...
2014-04-04 13:04
第36题 Frame Industries has arranged a revolving line of credit for the upcoming year with a commercial bank. The arrangement is for $20 mil ...
2014-04-04 13:04
第31题 Which of the following statements concerning bond ratings is correct? 1、 U.S. Treasury bonds are not rated. 2、 Bond ratings may be ...
2014-04-04 13:04
第26题 An analyst develops the following probability distribution of returns for a stock based on three potential states of the market:The e ...
2014-04-04 13:04
第21题 Which of the following must be considered in measuring income? I. Estimates regarding future events II. Accounting methods used by th ...
2014-04-04 13:04
第16题 At the end of the current year, a firm had a dividend yield of 3% and a price-to-earnings ratio of 20X. If fully diluted earnings per ...
2014-04-04 13:04
第11题 Assume that a firm generally has solvency ratios very close to industry averages. An increase in which of the following ratios would ...
2014-04-04 13:04
第1题 Grand Savings Bank has received loan applications from three companies in the plastics manufacturing business and currently has the fu ...
2014-04-04 13:04
第1题 Which of the following statements is true regarding common-size statements? 1、 Common-size statements can be used to compare companie ...
2014-04-04 13:04
41. Kielly 机械公司在筹划一个成本为$100,000,000的扩张项目。Kielly想通过筹资来达到如下的目标资本结构。 负债 .30 优先股 .24 所有者权益 .46 Kie ...
2014-04-03 10:04
31. Bull Bear投资银行正在与Clark公司管理层一起工作，以帮助公司IPO上市。Clark公司的一些财务信息如下： 长期负债(利率8%) $10,000,000 普通股： ...
2014-04-03 10:04
21. 一契约合同的某项要求表明，一个公司如果没有优先债权人(prior creditor)的批准不能进行主要资产买 卖，这种要求被称为 a. 保护性条款(protective ...
2014-04-03 10:04
C部分：公司理财 9. 单一证券系统性风险的衡量是通过： a. 证券收益率的标准差。 b. 证券收益和市场收益的协方差。 c. 证券对投资组合风险的贡献。 d. ...
2014-04-03 10:04
CMA 第三部分 战略管理考试习题 A部分：战略计划 1. Cerawell产品公司是一家陶瓷制造商，在运营过程中遇到了一些挑战。以下选项中哪个选项在当前年度 ...
2014-04-03 10:04
