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.
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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
In 2005, Carpet Company decides to change from the straight-line method of depreciation to the sum of the year’ s digits method. The following information is available :Pre-20052005Straight Line Depreciation$ 1600000$ 400000Sum of the Years Digits$ 2300000$ 500000 On its 2005 financial statements, Carpet will report: （）
A. $ 400000 depreciation expense in the 2005 income statement and $ 800000 separately as a change in accounting principle net of taxes.
B. $ 500000 depreciation expense in the 2005 income statement and $ 700000 separately as a change in accounting principle net of taxes.
C. $1200000 depreciation expense in the 2005 income statement and include a footnote of explanation including the tax effect.
Which of the following statements about the liability method of accounting for deferred taxes is FALSE（）
A. The focus of the liability method is the balance sheet.
B. The estimates of future tax liability are changed if the tax rate is changed.
C. Deferred tax assets and liabilities result from the calculation of deferred tax expense.
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