题目内容

According to the IFRS framework, which of the following is the least likely qualitative characteristic that makes financial information useful？

A. Materiality.
B. Comparability.
C. Understandability.

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The consumer price index （CPI） this year is 252. The CPI last year was 246. The inflation rate this year is closest to:

A. 2.38%.
B. 2.44%.
C. 6.00%.

If the degree of financial leverage （DFL） is 1.00, the operating breakeven point compared to the breakeven point, is most likely:

A. lower.
B. higher.
C. The same.

With respect to the portfolio management process, asset allocation decisions are made in the:

A. Planning step.
B. Feedback step.
C. Execution step.

A、Country

A. B、Country
B. C、Country