路边跪着一个学生模样的年轻女子,她面前放着—张纸,上面写着因父母突然病重而退学,希望好心人相助。写一篇短文描述此情景,并说明面对此事你如何做。
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Opal Company manufactures sophisticated machines and then leases them to its customers. If the leases are structured in such a way that they are treated as capital leases for accounting purposes, the impact on Opal’ s financial statements and ratios will be that all of the following will be higher EXCEPT :
A.
A. the total asset turnover ratio. |
B.
B. return on equity (ROE). |
C.
《中华人民共和国药品管理法实施条例》规定,个人设置的门诊部、诊所等医疗机构不得配备
A. 基本医疗保险用药目录以外的药品
B. 国家基本药物目录以外的药品
C. 非处方药目录以外的药品
D. 常用药品和急救药品以外的其他药品
E. 麻醉药品和第一类精神药品以外的药品
While attending a local college, music major Anjolie Webster accepts a temporary position with a small manufacturing firm. Currently, the firm uses LIFO to account for inventory, but the owner is "just curious" about how the financial results would look if the company used FIFO. Before the owner leaves for her voice lesson, she hands Webster a photocopy of the inventory data for the current period (summarized below). Beginning inventory of 1000 units at $ 30 cost. Ending inventory of 800 units. Sales of 1100 units. Three inventory purchases (listed from earliest purchase to latest purchase): 400 units at $ 27 each, 300 units at $ 25 each, and an unreadable number of units at $ 22 each. (Unfortunately, when the owner copied the original document, she left a yellow sticky note covering some of the inventory information. ) Current assets (less inventory) of $75000. Current liabilities of $ 65000. Using the information provided, determine which of the following statements is least accurate All else equal, compared to LIFO, using FIFO would result in: ()
A. cost of goods sold of $ 32700.
B. a lower ending inventory balance.
C. a current ratio of approximately 1.60.
Which of the following statements about leases is least accurate()
A. If a lease is a capital lease and the lessor is not a dealer in the leased asset, the lease is a direct financing lease.
B. If the lease is a capital lease and the lessor is a dealer or seller of the leased equipment, the lease is a sales-type lease on the books of the lessor.
C. In a direct financing lease, the gross profit is recognized at the lease inception, while in a sales-type lease it is not.