题目内容

In general, as compared to companies with operating leases, companies with capital leases report :（）

A. lower working capital and asset turnover.
B. lower cash flow from operations, higher cash flow from financing.
C. higher debt to equity and return on equity ratios (in the early years)

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Which of the following statements about temporary and permanent differences in the analysis of income taxes is FALSE（）

An example of a permanent difference is tax-exempt interest revenue.
B. Permanent differences are differences in taxable and pretax income that are never reversed.
C. An example of a temporary difference is the proceeds from life insurance on key employees.

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Which of the following is the least appropriate analyst adjustment for off-balance-sheet financing（）

Add the present value of capital leases to liabilities.
B. Treat the sale of receivables with recourse as borrowing and reduce cash flow from operations by the sale amount.
C. Increase liabilities for a commitment to buy $ 500 million in inventory over the next five years.

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A switch from first in first out (FIFO) to last in first out (LIFO) :（）

A. results in a more meaningful inventory valuation during periods of rising prices.
B. will result in higher taxes and smaller cash flows.
C. results in a lower current ratio during periods of rising prices.

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Kachelmeyer, Inc., signs an agreement on 1 January 2005, to lease equipment from Henderson Company. The term of the lease is five years, and the estimated economic life of the asset is also five years. The agreement requires equal annual payments of $ 36285.90, with the first payment on 1 January 2005. Kachelmeyer’ s incremental borrowing rate is 12 percent. Henderson’ s implicit rate is 10 percent and is known to Kachelmeyer. The prime rate is 8 percent. The discount rate that Kachelmeyer should use to capitalize the lease is:

A. 8%.

B. 12%.

C. 10%.

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In general, as compared to companies with operating leases, companies with capital leases report :（）

A. lower working capital and asset turnover. B. lower cash flow from operations, higher cash flow from financing. C. higher debt to equity and return on equity ratios (in the early years)

Which of the following statements about temporary and permanent differences in the analysis of income taxes is FALSE（）

Which of the following is the least appropriate analyst adjustment for off-balance-sheet financing（）

A switch from first in first out (FIFO) to last in first out (LIFO) :（）

A. lower working capital and asset turnover.
B. lower cash flow from operations, higher cash flow from financing.
C. higher debt to equity and return on equity ratios (in the early years)