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官网北京赛车开奖结果:2015年CMA资料External Financial Reporting Decisions(十)

发布时间:2015-05-29 16:50 -阅读数: -文章来源://www.cd2q.cn
文章简要

北京赛车pk10直播 www.cd2q.cn CSO: 1A1a LOS: 1A1e Stanford Company leased some special-purpose equipment from Vincent Inc. under a long-term lease that was treated as an operating lease by Stanford. After the financial statements for the year had been issued, it was di......

CSO: 1A1a LOS: 1A1e
Stanford Company leased some special-purpose equipment from Vincent Inc. under a long-term lease that was treated as an operating lease by Stanford. After the financial statements for the year had been issued, it was discovered that the lease should have been treated as a capital lease by Stanford. All of the following measures relating to Stanford would be affected by this discovery except the
a. debt/equity ratio.
b. accounts receivable turnover.
c. fixed asset turnover.
d. net income percentage.

CSO: 1A1d LOS: 1A1e
Larry Mitchell, Bailey Company’s controller, is gathering data for the Statement of Cash Flows for the most recent year end. Mitchell is planning to use the direct method to prepare this statement, and has made the following list of cash inflows for the period.
 Collections of $100,000 for goods sold to customers.
 Securities purchased for investment purposes with an original cost of $100,000 sold for $125,000.
 Proceeds from the issuance of additional company stock totaling $10,000.
The correct amount to be shown as cash inflows from operating activities is
a. $100,000.
b. $135,000.
c. $225,000.
d. $235,000.


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