單項選擇題與直線折舊法比,采用累積折舊法最有可能在資產(chǎn)使用年限的早年使下面哪項較低()。

A.投資現(xiàn)金流
B.營運現(xiàn)金流
C.所有者權(quán)益


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2.單項選擇題某公司的流動比率低于1.0x,下列哪項會計處理將增加其流動比率()。

A.累積直接勞力成本
B.使用現(xiàn)金支付應(yīng)付賬款
C.使用短期循環(huán)信用透支來現(xiàn)金支付長期債務(wù)

3.單項選擇題下列哪項為表外融資形式()。

A.合并分公司發(fā)生債務(wù),貸款給有信譽的客戶。
B.租賃新設(shè)備給客戶時使用銷售式融資租賃法。
C.未合并分公司發(fā)生債務(wù),貸款給信譽可懷疑的客戶。

4.單項選擇題下列哪項描述了公司費用化資產(chǎn)的成本而不是資本化成本對早年公司財務(wù)報表的影響()。

A.稅前現(xiàn)金流一樣、負(fù)債權(quán)益比率較低
B.稅前現(xiàn)金流一樣、負(fù)債權(quán)益比率較高
C.稅前現(xiàn)金流較低、負(fù)債權(quán)益比率較低

5.單項選擇題某公司由于環(huán)境損害的緣故,執(zhí)行SFAS143并記錄資產(chǎn)退廢義務(wù)(AROs)。下列哪項最有可能為任何給定年內(nèi)記錄AROs的結(jié)果()。

A.權(quán)益收益率增加、折舊增加
B.權(quán)益收益率增加、折舊減少
C.權(quán)益收益率減少、折舊增加

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