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2008 CFA Level 1 - Sample 样题(2)-Q23

23Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted.

An analyst suspects that a particular company's financial statements may require adjustment because the company uses throughput agreements. The most likely effect of the appropriate adjustments on the company's return on assets (ROA) and debt-to-equity ratio, respectively, would be:

 

ROA

Debt-to-equity ratio
        

A.

Increase

Increase

B.

Increase

Decrease

C.

Decrease

Increase

D.

Decrease

Decrease

A. Answer A

B. Answer B

C. Answer C

D. Answer D

[此贴子已经被作者于2008-11-7 13:29:57编辑过]

 a

TOP

 zt

TOP

 thx

TOP

ee

TOP

dh

TOP

3

TOP

sdhts

TOP

ok

TOP

2

TOP

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