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A transaction was reported as a nonmonetary exchange of assets. Under which of the following circumstances should the exchange be measured based on the reported amount of the nonmonetary asset surrende...
2016-04-13Accrual-basis taxpayers should report gross income A. When income is either actually or constructively received, whether in cash or in property. B. When all events have occurred that fix the taxpayers ...
2016-04-13A company has income after tax of $5.4 million, interest expense of $1 million for the year, depreciation expense of $1 million, and a 40% tax rate. What is the companys times-interest- earned ratio? a...
2016-04-13Which of the following assets of a nongovernmental not-for-profit charitable organization must be depreciated? A. A freezer costing $150,000 for storing food for the soup kitchen. B. Building costs of ...
2016-04-13During the current year, Jase Co. incurred research and development costs of $136,000 in its laboratories relating to a patent that was granted on July 1. Costs of registering the patent equaled $34,00...
2016-04-12Which of the following will be legally binding on all parties despite lack of consideration? A. An irrevocable oral promise by a merchant to keep an offer open for 60 days. B. A promise to donate money...
2016-04-12Which of the following involves comparing measures of actual progress of a project to planned progress? a.Project planning. b.Project scheduling. c.Project control. d.Project closure. Answer:C Choicec ...
2016-04-12The written client representation letter most likely would be an auditors best source of corroborative information of a clients plans to: A. Discontinue a line of business. B. Make a public offering of...
2016-04-12How should the effect of a change in accounting estimate be accounted for? a. By reporting pro forma amounts for prior periods. b. As a prior period adjustment to beginning retained earnings. c. In the...
2016-04-08Which of the following describes is correct regarding the deductibility of donations made to qualifying charities by a cash-basis individual taxpayer? A. A contemporaneous written acknowledgement is re...
2016-04-0863題E選項(xiàng)為何不選?。〕钟泄景l(fā)行股份5%前五名股東單位任職人員不能擔(dān)任，10%已經(jīng)大于5%不是應(yīng)該能擔(dān)任嗎？如果不能擔(dān)任，范圍是多少
資本公積的計(jì)算過(guò)程不理解
老師：可以分別和我說(shuō)一下： 1.非貨幣性資產(chǎn)交換：雙方的入賬價(jià)值和差額怎么確認(rèn)嗎 2.債務(wù)重組的：雙方入賬價(jià)值和差額分別怎么確認(rèn) 3.長(zhǎng)期股權(quán)投資：初始投資成本，初始入賬價(jià)值 這幾個(gè)概念經(jīng)常弄暈
77題C選項(xiàng)不是應(yīng)該1%，為什么C正確
63題E選項(xiàng)為何不選??！持有公司發(fā)行股份5%前五名股東單位任職人員不能擔(dān)任，10%已經(jīng)大于5%不是應(yīng)該能擔(dān)任嗎？如果不能擔(dān)任，范圍是多少
資本公積的計(jì)算過(guò)程不理解
老師：可以分別和我說(shuō)一下： 1.非貨幣性資產(chǎn)交換：雙方的入賬價(jià)值和差額怎么確認(rèn)嗎 2.債務(wù)重組的：雙方入賬價(jià)值和差額分別怎么確認(rèn) 3.長(zhǎng)期股權(quán)投資：初始投資成本，初始入賬價(jià)值 這幾個(gè)概念經(jīng)常弄暈
77題C選項(xiàng)不是應(yīng)該1%，為什么C正確
During year 4, the management of West Inc. decided to dispose of some of its older equipment and machinery. By year-end, December 31, year 4, these assets had not been sold, although the company was negotiating their sale to another company. On the December 31, year 4 balance sheet of West Inc., this equipment and machinery should be reported at a. Fair value. b. Carrying amount. c. The lower of c.........
2016-04-14The following information pertains to Dahl Corp.: Accumulated earnings and profits at January 1, Year 1 $ 120,000 Earnings and profits for the year ended December 31, Year 1 160,000 Cash distributions to individual stockholders during Year 1 360,000 What is the total amount of distributions taxable as dividend income to Dahls stockholders in Year 1? a. $360,000 b. $0 c. $280,000 d. $160,000 Answer.........
2016-04-14A horizontal merger is a merger between a. Two or more firms from different and unrelated markets. b. Two or more firms at different stages of the production process. c. A producer and its supplier. d. Two or more firms in the same market. Answer:D Answer (d) is correct The requirement is to identify a horizontal merger. Answer (d) is correct because a horizontal merger is one between competitors .........
2016-04-14At December 31, year 3, Golden Finance Co. had the following deferred income tax items: A deferred income tax liability of $15,000 related to a noncurrent asset. A deferred income tax asset of $3,000 related to a noncurrent liability. A deferred income tax asset of $8,000 related to a current liability. Which of the following should Golden report in the noncurrent section of its December 31, year .........
2016-04-14A transaction was reported as a nonmonetary exchange of assets. Under which of the following circumstances should the exchange be measured based on the reported amount of the nonmonetary asset surrendered? a. When the transaction lacks commercial substance. b. When the entitys future cash flows are expected to change as a result of the exchange. c. When the timing of future cash flows of the asset.........
2016-04-13In the exchange of nonmonetary assets that lacks commercial substance: a. If no boot is paid there will be no loss recognized. b. If boot is paid, all realized gains are partially recognized. c. If boot is paid, all realized losses are fully recognized. d. If boot is received, all realized gains are fully recognized. Answer：C Choice c is correct. In any exchange, all realized losses are fully rec.........
2016-04-06Which of the following correctly lists the order, from earliest to latest, that U.S. legislative bodies consider new tax legislation? a. House of Representatives, Joint Conference Committee, U.S. Senate. b. U.S. Senate, Joint Conference Committee, House of Representatives. c. Joint Conference Committee, House of Representatives, Senate Finance Committee. d. House of Representatives, U.S. Senate, J.........
2016-04-06A manufacturer that wants to improve its staging process compares its procedures against the check in process for a major airline. Which of the following tools is the manufacturer using? a. Total quality management. b. Statistical process control. c. Economic value-added. d. Benchmarking. Answer：D Choiced is correct. The requirement is to identify the item that describes the strategy being employ.........
2016-04-06Under the ethical standards of the profession in the United States, which of the following circumstances would impair independence in the audit of an issuer but would not impair independence in the audit of a nonissuer? a.The lead partner has worked on the audit engagement of a client for ten years. b.The firm performing the financial statement audit also designed and implemented the clients finan.........
2016-04-06Which of the following conditions must exist in order for an impairment loss to be recognized under U.S. GAAP? I. The carrying amount of the long-lived asset is less than its fair value. II. The carrying amount of the long-lived asset is not recoverable. a. Neither I nor II. b. Both I and II. c. I only. d. II only. Answer:D Choice d is correct. A long-lived asset is impaired if the carrying amount.........
2016-04-05During the year, Barlow moved from Chicago to Miami to start a new job, incurring costs of $1,200 to move household goods and $2,500 in temporary living expenses. Barlow was not reimbursed for any of these expenses. What amount should Barlow deduct as itemized deduction for moving expense? a. $3,000 b. $3,700 c. $2,700 d. $0 Answer:D Choice d is correct. There is no itemized deduction for temporar.........
2016-04-05Brewster Co. has the following financial information: Fixed costs $20,000 Variable costs 60% Sales price $50 What amount of sales is required for Brewster to achieve a 15% return on sales? a. $33,333 b. $50,000 c. $80,000 d. $133,333 Answer:C Choice c is correct. Sales of $80,000 provide a 15% return on sales. The required sales volume may be computed algebraically as follows assuming sales = S as.........
2016-04-05The accounts receivable turnover ratio increased during 20X2. This is consistent with: a. Items shipped on consignment during December were recorded as credit sales; no cash receipts have yet been received on these consignments. b. The company increased credit sales by 10% by allowing more lenient credit terms30 days are now allowed whereas previously only 20 days were allowed. c. A major credit s.........
2016-04-05A transaction was reported as a nonmonetary exchange of assets. Under which of the following circumstances should the exchange be measured based on the reported amount of the nonmonetary asset surrendered? a. When the transaction lacks commercial substance. b. When the entitys future cash flows are expected to change as a result of the exchange. c. When the timing of future cash flows of the asset.........
2016-03-30Golden is covered by a $90,000 group-term life insurance policy of which his wife is the beneficiary. Goldens employer pays the entire cost of the policy, for which the uniform annual premium is $1 per $1,000 of coverage. How much of this premium is taxable to Golden? A. $0 B. $40 C. $50 D. $90 Answer:B The cost of group-term life insurance provided by an employer must be included in an employees .........
2016-03-30
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