举一反三
- Speculating in a position exposed to exchange-rate risk is the act of reducing or eliminating a net asset or net liability position in the foreign currency.（ ）
- If the net cost of carry of an asset is positive, then the price of a forward contract on that asset is most likely: A: lower than if the net cost of carry was zero. B: the same as if the net cost of carry was zero. C: higher than if the net cost of carry was zero.
- The purchase of office supplies on account will: （ ）. A: Increase an asset and decrease a liability B: Increase one asset and decrease another asset C: Increase an asset and increase a liability D: Decrease an asset and decrease a liability
- Government securities would appear on a commercial bank’s balance sheet as ______. A: an asset B: B. reserves C: C. part of net worth D: a liability
- When the return on equity equation (ROE) is decomposed using the original DuPont system, what three ratios comprise the components of ROE（） A: Gross profit margin, asset turnover, equity multiplier. B: Net profit margin, asset turnover, asset multiplier. C: Net profit margin, asset turnover, equity multiplier.
内容
- 0
If the tax base of an asset exceeds the asset"s carrying value and a reversal is expected in the future: A: a deferred tax asset is created. B: a deferred tax liability is created. C: neither a deferred tax asset nor a deferred tax liability is created.
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The net value of flows of financial assets and similar claims( excluding official international reserve asset flows) is called the( ).
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The trade balance has been in ______ for the past five years. A: exposure B: deficit C: asset D: position
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中国大学MOOC: Which of the following would correctly describe the net realisable value of a two year old asset?
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What is the purpose of charging depreciation in accounts? A: To allocate the cost of a non-current asset over the accounting periods expected to benefit from its use B: To ensure that funds are available for the eventual replacement of the asset C: To reduce the cost of the asset in the statement of financial position to its estimated market value D: To account for the 'wearing-out' of the asset over its life