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郑州航空工业管理学院-管理会计学
【单选题】
Residual incomeis defined as:
A、net income less "imputed" interest
B、sales less expenses
C、income divided by revenue
D、the same as ROI
【单选题】 The followinginformation pertains to Caravan Company: Totalassets $150,000 Totalcurrent liabilities 110,000 Totalexpenses 60,000 Totalliabilities 115,000 Totalrevenues 80,000 The income percentage ofrevenue is: A、50% B、25% C、133% D、75%
The followinginformation pertains to Saturn Company: Totalassets $50,000 Totalcurrent liabilities 30,000 Totalexpenses 60,000 Totalliabilities 45,000 Totalrevenues 80,000 If invested capital isdefined as total assets, the capital turnover is: A、0.633 B、1.792 C、0.400 D、1.600
【单选题】 Invested capitalcan mean any of the following, except: A、total assets B、total assets less current liabilities C、total assets less long term liabilities D、total assets less total liabilities
【单选题】 Identify which ofthe following definitions of invested capital is not recommended for measuringthe performance of division managers. A、total assets B、total assets less total liabilities C、total assets employed D、total assets less current liabilities
【单选题】 _______________is the original cost of an asset less any accumulated depreciation. A、Net book value B、A net asset C、Gross book value D、Current cost
【单选题】 The followinginformation pertains to Bundy Company: Totalassets $50,000 Totalcurrent liabilities 30,000 Totalexpenses 60,000 Totalliabilities 35,000 Totalrevenues 80,000 If invested capital isdefined as total assets, the return on investment is: A、160% B、60% C、70% D、40%
【单选题】 The followinginformation pertains to Moore Company: Totalassets $50,000 Totalcurrent liabilities 30,000 Totalexpenses 60,000 Totalliabilities 35,000 Totalrevenues 80,000 If invested capital is defined as totalassets, and the imputed interest rate is 8%, the residual income is: A、$4,000 B、$16,000 C、$20,000 D、$1,600
【单选题】 26. The followinginformation pertains to Tyler Company: Totalassets $150,000 Totalcurrent liabilities 110,000 Totalexpenses 160,000 Totalliabilities 115,000 Totalrevenues 180,000 If invested capital is defined as totalassets, a project earning an ROI of 12% should be: A、accepted B、rejected C、rejected if the cost of capital is greater than 12% D、rejected if the desired rate of return is less than 12%
The followinginformation pertains to Newhart Company: Totalassets $50,000 Totalcurrent liabilities 10,000 Totalexpenses 60,000 Totalliabilities 15,000 Totalrevenues 80,000 If invested capital is defined as totalassets minus current liabilities, the residual income at an imputed interestrate of 10% is: A、$16,000 B、$20,000 C、$4,000 D、$2,600
【单选题】 The followinginformation pertains to Milton Company: Totalassets $150,000 Totalcurrent liabilities 110,000 Totalexpenses 160,000 Totalliabilities 115,000 Totalrevenues 180,000 If invested capital is defined as totalassets minus current liabilities, a project earning an ROI of 30% should be: A、accepted B、rejected C、rejected if the cost of capital is less than 30% D、rejected if the desired rate of return is greater than 30%
The assetsection of the January 1, 20X9, balance sheet of Big Valley Company includes amachine which was acquired on January 1, 20X5. The machine.s original cost was $500,000, and the estimated life wasdetermined to be 10 years. The estimatedresidual value was zero, and the straight-line method of depreciation waschosen. The book value of the machine asof January 1, 20X9, is: A、$500,000 B、$450,000 C、$250,000 D、$300,000
【单选题】 The asset section of the January 1, 20X9, balance sheet of Big Valley Company includes a machine which was acquired on January 1, 20X5. The machine.s original cost was $500,000, and the estimated life was determined to be 10 years. The estimated residual value was zero, and the straight-line method of depreciation was chosen. The book value of the machine as of January 1, 20X9, is: A、9% B、14.4% C、18% D、35%
The assetsection of the January 1, 20X7, balance sheet of Petticoat Company includes amachine which was acquired on January 1, 20X3. The machine.s original cost was $500,000, and the estimated life wasdetermined to be 10 years. The estimatedresidual value was zero, and the straight-line method of depreciation waschosen. If operating income before depreciation is$90,000, the rate of return on average net book value for 20X7 is: A、14.55% B、13.33% C、16.00% D、32.79%
The following information pertains to Gloria Company: Currentassets $200,000 Current liabilities $100,000 Property, plant and equipment 400,000 Long-term liabilities 200,000 Construction in progress 50,000 Stockholders. equity 350,000 Total assets $650,000 Total equities $650,000 Investedcapital is ___________ if it is defined as total assets employed. A、$650,000 B、$600,000 C、$550,000 D、$350,000
【单选题】 The followinginformation pertains to Caravan Company: Totalassets $150,000 Totalcurrent liabilities 110,000 Totalexpenses 60,000 Totalliabilities 115,000 Totalrevenues 80,000 The income percentage ofrevenue is: A、50% B、25% C、133% D、75%
The followinginformation pertains to Saturn Company: Totalassets $50,000 Totalcurrent liabilities 30,000 Totalexpenses 60,000 Totalliabilities 45,000 Totalrevenues 80,000 If invested capital isdefined as total assets, the capital turnover is: A、0.633 B、1.792 C、0.400 D、1.600
【单选题】 Invested capitalcan mean any of the following, except: A、total assets B、total assets less current liabilities C、total assets less long term liabilities D、total assets less total liabilities
【单选题】 Identify which ofthe following definitions of invested capital is not recommended for measuringthe performance of division managers. A、total assets B、total assets less total liabilities C、total assets employed D、total assets less current liabilities
【单选题】 _______________is the original cost of an asset less any accumulated depreciation. A、Net book value B、A net asset C、Gross book value D、Current cost
【单选题】 The followinginformation pertains to Bundy Company: Totalassets $50,000 Totalcurrent liabilities 30,000 Totalexpenses 60,000 Totalliabilities 35,000 Totalrevenues 80,000 If invested capital isdefined as total assets, the return on investment is: A、160% B、60% C、70% D、40%
【单选题】 The followinginformation pertains to Moore Company: Totalassets $50,000 Totalcurrent liabilities 30,000 Totalexpenses 60,000 Totalliabilities 35,000 Totalrevenues 80,000 If invested capital is defined as totalassets, and the imputed interest rate is 8%, the residual income is: A、$4,000 B、$16,000 C、$20,000 D、$1,600
【单选题】 26. The followinginformation pertains to Tyler Company: Totalassets $150,000 Totalcurrent liabilities 110,000 Totalexpenses 160,000 Totalliabilities 115,000 Totalrevenues 180,000 If invested capital is defined as totalassets, a project earning an ROI of 12% should be: A、accepted B、rejected C、rejected if the cost of capital is greater than 12% D、rejected if the desired rate of return is less than 12%
The followinginformation pertains to Newhart Company: Totalassets $50,000 Totalcurrent liabilities 10,000 Totalexpenses 60,000 Totalliabilities 15,000 Totalrevenues 80,000 If invested capital is defined as totalassets minus current liabilities, the residual income at an imputed interestrate of 10% is: A、$16,000 B、$20,000 C、$4,000 D、$2,600
【单选题】 The followinginformation pertains to Milton Company: Totalassets $150,000 Totalcurrent liabilities 110,000 Totalexpenses 160,000 Totalliabilities 115,000 Totalrevenues 180,000 If invested capital is defined as totalassets minus current liabilities, a project earning an ROI of 30% should be: A、accepted B、rejected C、rejected if the cost of capital is less than 30% D、rejected if the desired rate of return is greater than 30%
The assetsection of the January 1, 20X9, balance sheet of Big Valley Company includes amachine which was acquired on January 1, 20X5. The machine.s original cost was $500,000, and the estimated life wasdetermined to be 10 years. The estimatedresidual value was zero, and the straight-line method of depreciation waschosen. The book value of the machine asof January 1, 20X9, is: A、$500,000 B、$450,000 C、$250,000 D、$300,000
【单选题】 The asset section of the January 1, 20X9, balance sheet of Big Valley Company includes a machine which was acquired on January 1, 20X5. The machine.s original cost was $500,000, and the estimated life was determined to be 10 years. The estimated residual value was zero, and the straight-line method of depreciation was chosen. The book value of the machine as of January 1, 20X9, is: A、9% B、14.4% C、18% D、35%
The assetsection of the January 1, 20X7, balance sheet of Petticoat Company includes amachine which was acquired on January 1, 20X3. The machine.s original cost was $500,000, and the estimated life wasdetermined to be 10 years. The estimatedresidual value was zero, and the straight-line method of depreciation waschosen. If operating income before depreciation is$90,000, the rate of return on average net book value for 20X7 is: A、14.55% B、13.33% C、16.00% D、32.79%
The following information pertains to Gloria Company: Currentassets $200,000 Current liabilities $100,000 Property, plant and equipment 400,000 Long-term liabilities 200,000 Construction in progress 50,000 Stockholders. equity 350,000 Total assets $650,000 Total equities $650,000 Investedcapital is ___________ if it is defined as total assets employed. A、$650,000 B、$600,000 C、$550,000 D、$350,000