CMA

北京赛车微信玩法规则:Part2考试新纲模拟题库03

发布时间:2014-08-01 12:34 -阅读数: -文章来源:这是默认来源
文章简要

北京赛车pk10直播 www.cd2q.cn 立信CMA Part2考试新纲模拟题库03 第21题 Which of the following must be considered in measuring income? I. Estimates regarding future events II. Accounting methods used by the company III. The degree of informative disclosure about results of......

立信北京赛车pk10直播 Part2考试新纲模拟题库03
第21题
Which of the following must be considered in measuring income?
I.
Estimates regarding future events
II.
Accounting methods used by the company
III.
The degree of informative disclosure about results of operations
IV.
Different needs of users

1、I, II, III, and IV
2、I, II, and IV only
3、I and II only
4、II and III only

第22题
Which of the following rules have accountants adopted regarding the recognition of revenues?
I.
Revenues must be realized by a cash transfer.
II.
Risk of ownership must have been effectively passed to the buyer.
III.
Business transactions should be at arm's length with independentparties.
IV.
Revenue can be measured or estimated with substantial accuracy

1、I, II, and IV only
2、II and III only
3、II, III, and IV
4、I and II only

第23题
A business is showing an increase in receivables without a matching increase in sales. This may indicate that the company has
1、decreased its terms of credit
2、an increased number of customers.
3、become more efficient at delivering its products.
4、problems with collection of receivables.

第24题
Which of the following are elements of earnings quality?
I.
Management's discretion in choosing from among accepted accounting principles.
II.
Management compensation in relation to net earnings.
III.
The degree to which assets are maintained.
IV.
The effect of cyclical and other economic forces on the stability of earnings.

1、I, III, and IV only
2、II and IV only
3、I, II, III, and IV
4、I and III only

第25题
Which of the following statements is true?
1、Financial statements generally do not make adjustments for inflation, so earnings may be significantly compounded over time.
2、Financial statements make adjustments for inflation every year and state the inflation rate for the year in the footnotes of the annual report
3、Financial statements need not make adjustments for inflation, as earnings automatically reflect the higher prices.
4、Financial statements generally make adjustments for inflation, so earnings may be clearly represented over time

第26题

An analyst develops the following probability distribution of returns for a stock based on three potential states of the market:The expected return and standard deviation for the stock are closest to
1、9.75% and 5.66%, respectively.
2、9.75% and 7.52%, respectively.
3、8.00% and 7.00%, respectively.
4、9.00% and 7.52%, respectively.

第27题
Under rational market conditions, which of the following investments would most likely have the most conservative rate of return?
1、US government bonds
2、Conservative growth stocks
3、US Treasury bills
4、Corporate bonds

第28题
What is the required rate of return for a stock with a beta of 1.3, when the risk-free rate is 5% and the market rate of return is 11%?
1、14.30%
2、11.00%
3、19.30%
4、12.80%

第29题
A firm wants to hedge the risk that market value of a corporate bond may fall. Which of the following actions should the firm take?
1、Buy a call option on a Treasury bond.
2、Buy a forward contract on a Treasury bond
3、Sell a forward contract on a Treasury bond.
4、Sell a put option on a Treasury bond.

第30题
What is a primary difference between stock splits and cash dividends?
1、Stock splits are usually paid quarterly; cash dividends are awarded annually.
2、Stock splits do not result in any taxable gain or loss; cash dividends are taxable.
3、Cash dividends are usually paid quarterly; stock splits are awarded annually.
4、Cash dividends do not result in any taxable gain or loss; stock splits are taxable.


北京赛车pk10直播
微信扫一扫,关注CMA最新资讯,满满的干货喂饱你!CMA微信公众号:chinaima
TEL:400-821-2830 CMA分享与交流QQ群:480890188  
★★★点击免费领取CMA考试实战练习题★★★
CMA高清网课地址点击体验

学校名称:上海立信会计金融学院

学校地址:上海市徐汇区中山西路2230号

咨询电话:021-54891151

热门搜索词: CMA培训. CMA考试. CMA新闻. CMA交流. CMA资料.

全方位保障通过率
微信扫码有奖
相关资讯:
  • CMA考试
  • 了解CMA
立信零距离
北京赛车pk10直播
立信CMA寒假(暑期)班精品课程
校园环境
校区大门
校园风景
雕像
小桥流水
  • 服用-热门标签-华商生活 2018-12-07
  • 美的发布高端旗舰微晶系列冰箱 2018-12-07
  • 高自民、余新国任深圳市委常委 2018-09-15
  • 藏族作家阿来的“等待” 2018-09-15
  • 您访问的页面找不回来了 2018-09-05
  • 宣传轻骑兵 让十九大精神入耳入心 2018-09-05
  • 大余66岁老人上山摘杨梅迷路 警民合力深夜用无人机搜救 2018-09-04
  • 抚州市12名处级干部正式任职 2018-09-04
  • 【专题】全省“不作为、乱作为、慢作为”问题线索举报平台 2018-09-03
  • “中国最美的小鸟”在吉安等地营巢 2018-08-31
  • 人民网驻英国记者报道集 2018-08-31
  • 科大讯飞拟募资金约36亿 加码人工智能 2018-08-20
  • 《新乌龙院之笑闹江湖》吴孟达郝劭文时隔24年再聚首 2018-08-14
  • 英国政治家威廉·皮特说得好:百姓的茅草房,风可以进,雨可以进,国王不可以随便进。 2018-08-14
  • 压倒性态势是如何形成的——党的十八大以来反腐倡廉工作综述 2018-08-13
  • 409| 251| 134| 376| 466| 808| 387| 16| 308| 16|