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【单选题】
用来衡量企业运用投资者投入资本获得收益的能力的财务比率是( )。A.
净资产收益率
B.
总资产收益率
C.
销售利润率
D.
盈利现金比率
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举一反三
【单选题】An accounting change that is reported by the prospective approach is reflected in the financial statements of:
A.
Prior years only.
B.
Prior years plus the current year.
C.
The current year only.
D.
Current and future years.
【单选题】A change in an accounting estimate is:
A.
Reflected in past financial statements.
B.
Reflected in future financial statements and also requires modification of past statements.
C.
Reflected in current and future years' financial statements, not in prior statements.
D.
Not allowed under current accounting rules.
【单选题】Which of the following is not an example of a change in accounting principle?
A.
A change in the useful life of a depreciable asset.
B.
A change from LIFO to FIFO for inventory costing.
C.
A change to the full costing method in the extractive industries.
D.
A change to the equity method of accounting for investments.
【单选题】Which of the following is a change in accounting principle? I. A change from LIFO to FIFO II. A change in estimated salvage value of depreciable asset III. A change from an accelerated depreciation me...
A.
I, II, III, and IV
B.
I, II, and III
C.
I, III, and IV
D.
I and III
【简答题】所有单位的固定资产都需计提折旧。 （ ）
【简答题】When an accounting period finished, ending balances of the period change into beginning balances of the next period.
【单选题】Changing an accounting estimate:
A.
is reported prospectively.
B.
requires restatement of all prior-period statements presented in the current financial statements.
C.
is reported by adjusting the beginning balance of retained earnings for the cumulative effect of the change.
【简答题】An accounting change that is reported by the prospective approach is reflected in the financial statements of:
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