龙虎国际官网

CMA活动
当前位置:主页 > CMA资料 > 英文P1 >

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:http://www.17cma.com
文章简要
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.


20


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:400-821-8909 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
  立信CMA寒假(暑期)班精品课程
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
龙虎国际官网qy866千亿国际千亿国际娱乐网站龙8国际
龙8国际龙8娱乐老虎机手机版下载龙8娱乐国际龙8娱乐国际
龙8国际qy866千亿国际千亿国际娱乐网站亚虎国际娱乐
龙虎国际官网龙虎娱乐官网龙虎国际娱乐官网开户龙8国际
龙8国际龙8娱乐老虎机手机版下载龙8娱乐国际龙8娱乐国际