The standardization of each line item makes a common size income statement useful for identifying differences in companies’ strategies.[释义] 百分比利润表通过将利润表的每一行项目列为收入的百分比,有助于跨时间段(时间序列分析)和跨公司(横截面分析)进行比较。不同公司的相对业绩可以更容易地评估,因为按...
When the score was calculated:As factors in your credit report fluctuate—like if your credit utilization goes up or you apply for a new line of credit—your scores do too. And lenders may report to credit bureaus at different times of the month, which means one score on a certain day m...
A and B are incorrect because an interbank offered rate such as Libor or Euribor is a set of reference rates (not a single reference rate) for different borrowing periods of up to one year (not 10 years).【释义】Libor或Euribor等银行间同业拆息率是一组最长为一年(而不是10年)的不同借款...
对于有固定使用年限的无形资产(intangible assets with a finite useful life),例如特许经营权,要进行摊销,不用做减值测试,摊销费用应该等于该期限内资产的经济价值损耗的比例。对于无固定使用年限的无形资产(intangible assets with an infinite useful life),例如商誉(goodwill),不进行摊销,但至少每年应做减值测试。如...
A is correct. A company’s book value increases when a company retains its net income.[释义] 股票的账面价值(book value of equity)指资产负债表上公司的资产减去负债后的价值,即净资产的账面价值,通常会随着公司盈利能力的上升而上升。当一家公司保留其净利润时,公司账面价值会增加。B项错误,公司的账面价...
答案解析 :In an efficient market, market participants will process available information and those with oppositeviews will trade among each other until securities market prices fully reflect their fundamental values.An efficient market is thus a market in which asset prices reflect all past and present...
Which of the following statements is most accurate() A. Forward contracts require that both parties to the transaction have a high degree of creditworthiness. B. Forward contracts are marked to market daily. C. Futures contracts have more default risk than forward contracts. 相关知识点: ...
1、Which of the following statements is most accurate regarding cash flow statements prepared under IFRS and U.S. GAAP?【单选题】 A. Under U.S. GAAP, bank overdrafts should be classified as a financing cash flow. B. Under IFRS, interest paid can be reported either as an operating or ...
A. Appreciation is a fall in E when the exchange rate floats while revaluation is a rise in E when the exchange rate is fixed. ; B. Appreciation is a rise in E when the exchange rate floats while revaluation is a rise in E when the exchange rate is fixed. ; C. Appreciation is a...
Which of the following is the most accurate measure of a bond's interest rates?___. A. Coupon B. Yield C. Current D. Discount 相关知识点: 试题来源: 解析 B解析:为B项。discountyield即yieldonadiscoun**asis“贴现收益率”,是用证券的贴现价值除以其面值,乘以一年的大致天数(360),再除以剩余到...