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标题: FSA: Financial Ratios and Earnings per Share 财务报告分析：财务比率 [打印本页]

作者: cfaspace 时间: 2006-4-27 16:33 标题: 每天一练：FSA: Financial Ratios and Earnings per Share 财务报告分析：财务比率

Which of the following accounting policies is NOT conservative?

A) Use of straight-line depreciation.

B) Quick write-down of goodwill.

C) Use of last in, first out, to measure inventory.

D) Use of completed contract method for projects.

The correct answer was A.

Accelerated depreciation, which gets equipment off the balance sheet more quickly, is considered more conservative than straight-line depreciation. All the other policies are considered conservative.

作者: hwq70823 时间: 2006-10-2 02:14

w

作者: kyoxiaomei 时间: 2007-5-6 16:59

这好像和ratio analysis无关嘛

作者: vivian1022 时间: 2007-5-7 03:31

tnx

作者: liaoyunhe 时间: 2007-5-17 18:30

a

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