题目内容

Which of the following statements regarding the value of the firm is most accurate（）

A company’s legal and treasury departments act to reduce the tax rate from 37.5% to 37.0% , the value of the firm will increase.
B. The government engages in a restrictive monetary policy and the expected inflation rate decreases, the P/E ratio will decrease.
C. The board of directors increases the dividend payout ratio, the value of the company will increase.

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Which of the following statements about last in, first out (LIFO) versus first in, first out (FIFO) is least likely correct In periods of rising prices and stable or increasing inventory quantities, FIFO, compared to LIFO, results in:（）

A. higher working capital and lower cost of goods sold.
B. higher net income and higher taxes paid out.
C. lower cost of goods sold and higher inventory balances.

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A firm issues a 4-year semiannual-pay bond with a face value of $10 million and a coupon rate of 10%. The market interest rate is 11% when the bond is issued. The interest expense for the first semiannual period and the balance sheet liability at the end of the first semiannual period are closest to: Interest expense Balance sheet liability （）①A. $ 532580 $ 9683272 ②B. $ 532580 $ 9715852 ③C. $ 550000 $ 9683272

A. ①
B. ②
C. ③

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C. 该企业应制定塔吊的事故应急措施和应急救援预案
D. 此次事故发生后，企业应及时向特种设备安全监督管理部门等有关部门报告
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