Which of the following statements about leases is least accurate（）
A. If a lease is a capital lease and the lessor is not a dealer in the leased asset, the lease is a direct financing lease.
B. If the lease is a capital lease and the lessor is a dealer or seller of the leased equipment, the lease is a sales-type lease on the books of the lessor.
C. In a direct financing lease, the gross profit is recognized at the lease inception, while in a sales-type lease it is not.
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When analyzing a firm’s reconciliation between its effective tax rate and the statutory tax rate, which of the following is NOT a potential cause for the difference between the effective rate and the statutory rate （）
A. Deferred taxes provided on the reinvested earnings of unconsolidated domestic affiliates.
B. Tax credits.
C. Use of accelerated depreciation for tax purposes and straight-line depreciation for reporting purposes.
Jerry Clark, CFA, has been hired to review the financial statements of a company by a client who values his knowledge and expertise. The client is considering investing in the company and is concerned that the company is being overly aggressive in its accounting practices. Which of the following company activities would be least likely to increase current period net income（）
A. Due to a recent jump in prices, the company has decided to change its inventory valuation method from FIFO to LIFO.
B. The company capitalizes its advertising costs and amortizes the costs over three years. C. The company routinely books the full value of any new contracts it obtains as revenue when at least 25% of the payment has been received.
Debt covenants are restrictions imposed by bondholders on the issuer in order to protect the bondholders’ position. Which of the following is least likely to be an area in which restrictions are imposed by debt covenants（）
A. Issuance of new debt.
B. Sinking fund agreements.
C. Bond repurchases at a premium to par.
根据《化学药品和治疗用生物制品说明书规范细则》，说明书的药品名称项中所列顺序正确的是
A. 通用名称、汉语拼音、商品名称、拉丁名
B. 通用名称、商品名称、英文名称、汉语拼音
C. 商品名称、通用名称、汉语拼音、英文名称
D. 通用名称、拉丁名、商品名称、汉语拼音
E. 英文名称、通用名称、商品名称、汉语拼音
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