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郑州航空工业管理学院-管理会计学
【单选题】
The following information pertains to Gable Company:
Current assets $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 less currentliabilities.
A、$650,000
B、$600,000
C、$550,000
D、$350,000
【单选题】 The following information pertains to Clark 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 Invested capital is ________________ if it is defined asstockholders. equity. A、$650,000 B、$600,000 C、$550,000 D、$350,000
The followinginformation pertains to Stewart Company: Current assets $100,000 Currentliabilities $75,000 Property, plantand equipment 150,000 Long-term liabilities 100,000 Construction in progress 50,000 Stockholders. equity 125,000 Total assets $300,000 Total equities $300,000 Invested capital is________________ if it is defined as total assets. A、$300,000 B、$250,000 C、$225,000 D、$100,000
The followinginformation pertains to Calhoun Company: Current assets $100,000 Currentliabilities $75,000 Property, plantand equipment 150,000 Long-term liabilities 100,000 Construction in progress 50,000 Stockholders. equity 125,000 Total assets $300,000 Total equities $300,000 Investedcapital is _________________ if it is defined as total assets employed. A、$300,000 B、$250,000 C、$225,000 D、$100,000
The followinginformation pertains to Webster Company: Current assets $100,000 Currentliabilities $75,000 Property, plantand equipment 150,000 Long-term liabilities 100,000 Construction in progress 50,000 Stockholders. equity 125,000 Total assets $300,000 Total equities $300,000 Invested capital is______________ if it is defined as total assets less current liabilities. A、$300,000 B、$250,000 C、$225,000 D、$100,000
The followinginformation pertains to Polk Company: Current assets $100,000 Currentliabilities $75,000 Property, plantand equipment 150,000 Long-term liabilities 100,000 Construction in progress 50,000 Stockholders. equity 125,000 Total assets $300,000 Total equities $300,000 Invested capital is______________ if it is defined as stockholders. equity. A、$300,000 B、$250,000 C、$225,000 D、$125,000
The amount of income generated by the investment is a better test of profitability than the return on investment.
The income percentage of revenue is determined by multiplying return on investment by the capital turnover.
ROI = income (orprofit) / investment.
In all ROIcalculations, invested capital should be measured as an average for the periodunder review.
ROI= return on sales / capital turnover.
Return on sales =revenue / income.
Capital turnover =revenue / invested capital
Return on sales canbe increased by increasing expenses.
Capital turnover can beincreased by decreasing investment.
【单选题】 The following information pertains to Clark 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 Invested capital is ________________ if it is defined asstockholders. equity. A、$650,000 B、$600,000 C、$550,000 D、$350,000
The followinginformation pertains to Stewart Company: Current assets $100,000 Currentliabilities $75,000 Property, plantand equipment 150,000 Long-term liabilities 100,000 Construction in progress 50,000 Stockholders. equity 125,000 Total assets $300,000 Total equities $300,000 Invested capital is________________ if it is defined as total assets. A、$300,000 B、$250,000 C、$225,000 D、$100,000
The followinginformation pertains to Calhoun Company: Current assets $100,000 Currentliabilities $75,000 Property, plantand equipment 150,000 Long-term liabilities 100,000 Construction in progress 50,000 Stockholders. equity 125,000 Total assets $300,000 Total equities $300,000 Investedcapital is _________________ if it is defined as total assets employed. A、$300,000 B、$250,000 C、$225,000 D、$100,000
The followinginformation pertains to Webster Company: Current assets $100,000 Currentliabilities $75,000 Property, plantand equipment 150,000 Long-term liabilities 100,000 Construction in progress 50,000 Stockholders. equity 125,000 Total assets $300,000 Total equities $300,000 Invested capital is______________ if it is defined as total assets less current liabilities. A、$300,000 B、$250,000 C、$225,000 D、$100,000
The followinginformation pertains to Polk Company: Current assets $100,000 Currentliabilities $75,000 Property, plantand equipment 150,000 Long-term liabilities 100,000 Construction in progress 50,000 Stockholders. equity 125,000 Total assets $300,000 Total equities $300,000 Invested capital is______________ if it is defined as stockholders. equity. A、$300,000 B、$250,000 C、$225,000 D、$125,000
The amount of income generated by the investment is a better test of profitability than the return on investment.
The income percentage of revenue is determined by multiplying return on investment by the capital turnover.
ROI = income (orprofit) / investment.
In all ROIcalculations, invested capital should be measured as an average for the periodunder review.
ROI= return on sales / capital turnover.
Return on sales =revenue / income.
Capital turnover =revenue / invested capital
Return on sales canbe increased by increasing expenses.
Capital turnover can beincreased by decreasing investment.