The price to cash flow (P/CF) model has grown in popularity for all of the following reasons EXCEPT:()
A. CFs are more easily estimated than future dividends.
B. CFs are generally more difficult to manipulate than earnings.
CFs may be used for firms that have negative earnings per share or do not pay dividends.
查看答案
KNA company wants to maintain a level of current assets at least equal to 30 percent greater than current liabilities (current assets/current liabilities=current ratio=1.3). At the end of last year, current assets were $ 300 and current liabilities were $ 250. If KNA sold some fixed assets to generate cash, what is the minimum amount they would need to sell to reach a current ratio of 1.3()
A. $ 25000.
B. $ 30000.
C. $ 15000.
Use the following data from Delta’s common size financial statement to answer the question: Earnings after taxes=18% Equity=40% Current assets=60% Current liabilities=30% Sales=$ 300 Total assets=$1400 What is Delta’s total-debt-to-equity ratio()
A. 1.0.
B. 1.5.
C. 2.0.
According to Statement on Auditing Standards No. 99, Consideration of Fraud in a Financial Statement Audit, which of the following is least likely to be a risk factor related to opportunities to commit fraudulent accounting()
A. Significant related party transactions.
B. High turnover among accounting and information systems personnel.
C. Aggressive or unrealistic profitability expectations from third parties.
E钢铁公司棒材厂的加热炉使用煤气为燃料。2012年1月9日8时,棒材厂1号加热炉停产检修,更换煤气阀组后面的补偿器。11时更换完补偿器后,由工长甲负责组织引燃煤气。按照引气操作程序,先用氮气对加热炉进行吹灰置换,经检测合格后才能引燃煤气点火。 工长甲让维修工乙和丙两人去开阀组后面的截止阀,两人合力未能打开。乙取来一个铁质扳手。11时35分,乙在松动截止阀的紧固螺栓时,扳手与螺栓撞击产生了火花,遇到泄漏的煤气着火。工长甲在现场立即拿灭火器灭火,但由于火势太大无法扑灭,现场火势迅速蔓延并发生爆炸,乙当场死亡,丙被烧伤。甲手足无措,带着丙慌忙离开现场并赶赴医院。事故后调查发现,由于阀组前球阀密封不严,煤气从密封处泄漏,扩散到截止阀处。 事故造成的经济损失包括:设备损失500万元,处理事故和现场抢救费用30万元,停产损失300万元,丙住院治疗费用80万元,支付乙家属抚恤金25万元,丙歇工工资3万元,事故罚款15万元,补充新员工培训费1万元。 为了预防事故发生,该企业决定按照《企业安全生产标准化基本规范》(AQ/T9006—2010)建立安全生产标准化,提高企业安全管理水平,最终评定为标准化三级。 根据以上场景。回答下列问题: 计算此次事故的直接经济损失和间接经济损失。