题目内容（请给出正确答案）

[主观题]

The most likely impact on a lessee’s financial statements from reporting a lease as a

finance lease rather than as an operating lease will be:

A. Unchanged total lease expense over the lease term.

B. Lower operating cash flows during the life of the finance lease.

C. Lower operating profit (margin) in the early years of the finance lease.

查看答案

如果结果不匹配，请联系老师获取答案

您可能会需要：

重置密码查看订单联系客服

更多“The most likely impact on a le…”相关的问题

第1题

Bao Company has a defined benefit plan for its employees.Which of the following chang

es in assumptions would most likely decrease its reported pension expense？ An increase in the expected:

A.retirement age.

B.return on plan assets.

C.growth rate of salaries.

点击查看答案

第2题

Which of the following would most likely be lower in the early years of an asset’s life

using accelerated depreciation methods rather than straight-line depreciation？

A.Investing cash flow

B.Shareholder’s equity

C.Cash flow from operations

点击查看答案

第3题

A manager whose compensation is tired to improving the firm’s inventory turnover mos

t likely has an incentive to:

A. overstate assets.

B. understate earnings.

C. overstate working capital.

点击查看答案

第4题

If the balance sheets of a firm reporting under U.S.GAAP and a firm reporting under I

FRS show equal pension liabilities, it is most likely that:

A.both firms’ defined contribution plans are underfunded.

B.the funded status of the U.S.GAAP firm’s pension is equal to its pension liability.

C.the IFRS firm’s pension is underfunded by a greater amount than the U.S.GAAP firm’s pension.

点击查看答案

第5题

Two software companies that report their financial statements under U.S.GAAP （generally

Two software companies that report their financial statements under U.S.GAAP (generally accepted accounting principles) are identical except as to how soon they judge a project to be technologically feasible.One firm does so very early in the development cycle while the other usually waits until just before the project is released to manufacturing.Compared to the company that judges technological feasibility early, the one that waits until closer to manufacturing will most likely report lower:

A.financial leverage.

B.total asset turnover.

C.cash flow from operations.

点击查看答案

第6题

An analyst is comparing the financial statements of Company A and Company B.both compani

es have incurred expenses of approximately $250 million in the current year to expand their production facilities.Company A is highly leveraged.Company B does not have any outstanding debt and paid the $250 million from internal cash reserves.The most likely effect of the difference in the capital structures of the two companies will be:

A.Company A will report higher asset balances related to the facilities under construction.

B.The companies will report the same asset balances related to the facilities under construction.

C.Company A’s interest coverage ratio will be lower than it would have been if the company had expensed all interest.

点击查看答案

第7题

Are some people born clever, and others born stupid？ Or is intelligence（智力)developed

Are some people born clever, and others born stupid？ Or is intelligence(智力)developed by our environment and our experiences？ Strangely enough, the answer to both questions is yes. To some extent our intelligence is given to us at birth and no amount of special education can make a genius out of a child born with low intelligence. On the other hand, a child who lives in a boring environment will develop his intelligence less than one who lives in rich and varied surroundings. Thus the limits of a person’s intelligence are fixed at birth, but whether or not he reaches those limits will depend on his environment. This view, now held by most experts, can be supported in a number of ways. It is easy to show that intelligence, to some extent, is something we are born with. The closer the blood relationship between two people, the closer they are likely to be in intelligence. Thus if we take two unrelated people at random from the population, it is likely that their degrees of intelligence will be completely different. If on the other hand we take two identical twins(双胞胎)they will very likely be as intelligent as each other. Relations like brothers and sisters, parents and children, usually have similar intelligence, and this clearly suggests that intelligence depends on birth. Imagine now that we take two identical twins and put them in different environments. We might send one, for example, to university and the other to a factory where the work is boring. We would soon find differences in intelligence developing, and this indicates that environment as well as birth plays a part. This conclusion is also suggested by the fact that people who live in close contact with each other, but who are not related at all, are likely to have similar degrees of intelligence.

1.The writer is in favor of the view that man’s intelligence is given to him ().

A.at birth

B.through education

C.both at birth and through education

D.neither at birth nor through education

2.If a child is born with low intelligence, he will ().

A.never become a genius

B.still become a genius if he is given special education

C.exceed(超过)his intelligence limits in rich surroundings

D.not reach his intelligence limits in his life

3.In the second paragraph," if we take two unrelated people at random from the population" means if we ().

A.pick up any two persons

B.choose two persons who are relatives

C.take out two different persons

D.choose two persons with different intelligence

4.The example of the twins put in different environments is to show ().

A.the importance of their intelligence

B.the influence of environment on intelligence

C.the importance of their positions

D.the part that birth plays

5.The best title for this passage is ().

A.Surroundings

B.Intelligence

C.Dependence on Environment

D.Effect of Education

点击查看答案

第8题

Are some people born clever, and others born（74)？ Or is intelligence developed by our

Are some people born clever, and others born(74)？ Or is intelligence developed by our environment and our experiences？(75), the answer to both these questions is yes.(76) some extent our intelligence is given us at birth, and no(77)of special education can make a genius(78)a child born with low intelligence.(79), a child who lives in a boring environment will(80) his intelligence less than one who lives in rich and(81)surroundings. Thus the limits of a person’s intelligence are fixed at birth,(82)whether or not he reaches those limits will depend on his environment. This(83), now held by most experts, can be supported in a number of ways.(84)is easy to show that intelligence is to some extent something we are born(85 ). The closer the blood relationship between two people, the closer they are(86) to be in intelligence. Thus(87)we take two unrelated people at random from the population, it is likely that their degrees of(88)will be completely different. If on the other hand we take two(89) twins, they will very likely be as intelligent as each other. Relations like brothers and sisters, parents and children,(90)have similar intelligence, and this clearly suggests that intelligence depends on birth. Imagine now(91)we take two identical twins and put them in different environments. We would soon(92) differences in intelligence developing, and this indicates that(93)as well as birth plays a part.

74.A.wise

B.intelligent

C.bright

D.stupid

75.A.By no means

B.Strangely enough

C.Sure enough

D.For sure

76.A.To

B.In

C.With

D.On

77.A.number

B.account

C.quantity

D.quality

78.A.into

B.from

C.out of

D.by

79.A.On the other hand

B.On the one hand

C.In this sense

D.As far as we know

80.A.decrease

B.descend

C.delete

D.develop

81.A.varying

B.varied

C.healthful

D.hygienic

82.A.although

B.so

C.thus

D.but

83.A.outlook

B.view

C.speculation

D.judgment

84.A.That

B.This

C.It

D.So

85.A.with

B.for

C.to

D.in

86.A.possible

B.likely

C.impossible

D.unlikely

87.A.whether

B.when

C.if

D.unless

88.A.intimacy

B.intelligence

C.similarity

D.difference

89.A.same

B.identical

C.parallel

D.related

90.A.certainly

B.undoubtedly

C.usually

D.sometimes

91.A.if

B.that

C.when

D.while

92.A.see

B.find out

C.find

D.work out

93.A.environment

B.development

C.blood

D.education

点击查看答案

第9题

The new studies show that fewer than half of the 9th graders in many of the nation’s l

argest cities，ever graduate.The studies clearly show that the dropout rate isn’t dropping.And，in particular，the dropout rate isn’t dropping for poor and minority students.

Amazingly，though so many people regret the rising dropout rate，our schools continue to lack formal plans—or any plans—about students’ motivation.Most schools have no game plans to ensure that students understand that school will be completely necessary.Schools expect the children to act as the school is important，but they never teach them to believe that.

Years ago，families ensured that the offspring recognized the value of school.But in many modern families，the children may fail to recognize the importance of school life just because these families may actually tell the children that school is not important.Since many families are not motivating their children to be interested students，young professionals，like teachers，may need to provide this training.Otherwise，it is likely that the dropout rate will continue to not drop，but only worsen.

Here are some strategies to convince even the most apathetic students that they must stay in school.

Ask students if they will ever need to work：The world has changed.100 years ago，factory work was the booming job，and it required no education.Today，factories are increasingly automated.Most computerrelated jobs require education and at least a high school diploma.

Ask students which century they will be prepared for：In 1900，the most common jobs were farm laborer and domestic servant—education not needed.Now，the most common jobs are office and sales worker—education and diploma usually needed.6 out of 10 people today work in a store or an office.

Ask students to devise a way that the employee could be replaced.For example，the coming trend in fast food is to use computers rather than people to run the restaurant.A prototype is apparently already being tested.The students should discover that most jobs that lack education and diploma requirements will be ripe for automation.

1.By saying “the dropout rate isn’t dropping”，the author means to say that ________.

A、most of the 9th graders can afford to go to school

B、quite a few of the 9th graders can graduate

C、the majority of the 9th graders cannot graduate

D、the minority of the 9th graders can’t graduate

2.The author’s attitude towards the schools is ________.

A、Criticism

B、Praise

C、Ignoring

D、Support

3.With the help of some professionals，________.

A、fewer students may stay in schools

B、some parents will be more convinced of their children’s future

C、the dropout rate in schools may drop

D、all the kids problems should be solved

4.What does the underlined word “offspring” probably mean？

A、friends

B、Students

C、Children

D、Parents

5.According to the passage，________ doesn’t need education.

A、an automation job of today

B、a computerrelated job now

C、an office job at present

D、a domestic servant’s job in 1900

点击查看答案

第10题

Parrots are becoming one of the most popular pets in America -- and for good reason. T

he parrot is an extraordinary bird that can be taught to talk, can be easily cared for, and can create a lively atmosphere anywhere. With the help of an energetic parrot owner, a parrot can develop an enormous vocabulary. In addition, a parrot can be trained to say "Pretty boy" or "Polly wants a cracker, " and it also can learn to whistle or sing. No matter what an owner decides to teach a bird, training a parrot takes much patience, but the reward is a stream of chatter. Another reason for the parrot's popularity is that this pet does not require much care. For example, even a spoiled parrot does not need a house sitter for the purpose of daily walks and daily feeding. In fact, a parrot owner may leave his or her pet with enough food for five days and have no fear that the parrot will overeat. Still another advantage of owning a parrot is its inexpensive food, including seeds, nuts, corn, and grain -- along with an apple, banana, or carrot. Perhaps the most likely reason the parrot is becoming such a well-liked pet is that it is a combination of tameness and wildness. Because the parrot can live in almost any environment, it makes a fine, tame companion for many people. In addition, because it can be easily trained, it is a delightful performer. At the same time, its colorful feathers give it an air of the mystery of the parrot's native home, the jungle. Thus, the parrot, once a highly valued gift presented to kings and noble families, is now appreciated by a growing number of people.

1.A parrot can be trained to do all the following but ____.

A、talk

B、help its owner

C、sing

D、create a lively atmosphere

2.Which of the following is NOT a reason for the easy raising of the parrot？ ____

A、It eats very little.

B、Its food is inexpensive.

C、It does not need a house sitter.

D、It does not require daily walks as dogs do.

3.The word "tameness" in the passage means ____.

A、the quality of being brave or unafraid