题目内容（请给出正确答案）

[主观题]

A company which prepares its financial statements ...

A company which prepares its financial statements in accordance with IFRS incurred and capitalized €2 million of development costs during the year. These costs were fully deductible immediately for tax purposes, but the company is depreciating them over two years for financial reporting purposes. The company has a long history of profitability which is expected to continue. Which is the most appropriate way for an analyst to incorporate the differential tax treatment in his analysis？ He should include it in:

A. liabilities when calculating the company’s current ratio.

B. equity when calculating the company’s return on equity ratio.

C. liabilities when calculating the company’s debt-to-equity ratio.

查看答案

如搜索结果不匹配，请联系老师获取答案

您可能会需要：

重置密码查看订单联系客服

安装上学吧APP，拍照搜题省时又省心！

更多“A company which prepares its f…”相关的问题

第1题

A company, which prepares its financial statements in accordance with IFRS is in the process of developing a more efficient production process for one of its primary products.The most appropriate accounting treatment for those costs incurred in the project is to:

A.expense them as incurred.

B.capitalize costs directly related to the development.

C.expense costs until technical feasibility has been established.

点击查看答案

第2题

A company, which prepares its financial statements in accordance with IFRS uses the revaluation model to value land. At the end of the current year the land value of the land has increased and will be adjusted on the balance sheet. Which of the following statements is most accurate? In the current period the revaluation of the land will:

A. increase return on sales.

B. increase return on assets.

C. decrease the debt to equity ratio.

点击查看答案

第3题

A company which prepares its financial statements using IFRS wrote down its inventory value by €20,000 in 2009.In 2010, prices increased and the same inventory was worth €30,000 more than its value at the end of 2009.Which of the following statements is most accurate? In 2010, the company’s cost of sales:

A.was unaffected.

B.decreased by €20,000.

C.decreased by €30,000.

点击查看答案

第4题

A company, which prepares its financial statements in accordance with IFRS uses the revaluation model to value land.At the end of the current year the land value of the land has increased and will be adjusted on the balance sheet.Which of the following statements is most accurate? In the current period the revaluation of the land will:

A.increase return on sales.

B.increase return on assets.

C.decrease the debt to equity ratio.

点击查看答案

第5题

A. liabilities when calculating the company’s current ratio.

B. equity when calculating the company’s return on equity ratio.

C. liabilities when calculating the company’s debt-to-equity ratio.

点击查看答案

第6题

On 1 January, a company, which prepares its financial statements according to IFRS, arranged financing for the construction of a new plant. The company:

·Borrowed NZ$5,000,000 at an interest rate of 8%.

·Issued NZ$5,000,000 of preferred shares with a cumulative dividend rate of 6%, and

·During the first year of construction of the company was able to temporarily invest NZ$2,000,000 of the loan proceeds for the first six months and earned 7% on that amount.

The amount of financing costs to be capitalized (NZS) to the cost of the plant in the first years isclosest to:

A.330,000.

B.400,000.

C.630,000.

点击查看答案

第7题

A company, which prepares its financial statements according to IFRS, owns several investment properties on which it earns rental income.It values the properties using the fair value model based on prevailing rental markets.A summary of the properties’ valuations is as follows:

Which of the following best describe the impact of the revaluation on the 2011 financial statements?

A.€6.5million charge to net income.

B.€6.5million charge to revaluation surplus.

C.€4.5million charge to revaluation surplus and €2.0 million charge to net income.

点击查看答案

第8题

A company that prepares its financial statements in accordance with IFRS standards is in the process of developing a more efficient production process for one of its primary products.The most appropriate accounting treatment for the costs incurred in the project is to:

A.expense all cost as incurred.

B.capitalize costs directly related to the development.

C.expense costs until technical feasibility has been established.

点击查看答案

第9题

A company, which prepares its financial statements according to IFRS, owns several investment properties on which it earns rental income. It values the properties using the fair value model based on prevailing rental markets. A summary of the properties’ valuations is as follows:

Which of the following best describe the impact of the revaluation on the 2011 financial statements?

A.€6.5million charge to net income.

B.€6.5million charge to revaluation surplus.

C.€4.5million charge to revaluation surplus and €2.0 million charge to net income.

点击查看答案

第10题

When analyzing a company that prepares its financial statements according to U.S. GAAP, calculating the price/tangible book value ratio instead of the price/book value ratio is mostappropriate if it:

A. grows primarily through acquisitions.

B. develops its patents and processes internally.

C. invests a substantial amount in new capital assets.

点击查看答案