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2008 CFA Level 1 - Sample 样题(2)-Q34

34Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted.
Two manufacturing companies operating in the same industry have different net fixed asset turnover ratios. The difference most likely occurs because the company with the:

A. lower ratio was more efficient in managing inventory.

B. lower ratio had significantly higher amortization expense for the year.

C. higher ratio was operating with older equipment that had a low cost basis.

D. higher ratio recently invested a substantial amount in new plant and equipment.

[此贴子已经被作者于2008-11-7 14:18:41编辑过]

 a

TOP

b

TOP

b

TOP

 tx

TOP

c

TOP

c

TOP

ok

TOP

l

TOP

inventory

TOP

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