大学accounting题目,全英文,
23.Management's use of resources can best be evaluated by focusing on measures of:
a)leverage.
b)activity.
c)book value.
d)liquidity.
24.If a firm's debt ratio were 25%,its debt/equity ratio would be:
a)33.33%.
b)50%.
c)25%.
d)75%.
25.Heller Inc.'s products have an average contribution margin ratio of 40%,which will be maintained for the next month even though fixed expenses are expected to rise by $47,000.In order to keep operating income for the month from being affected,revenues will have to increase by:
a)$117,500
b)$28,200
c)$18,800
d)$47,000
26.A common size income statement:
a)uses the same dollar amount of revenues for each year.
b)makes comparisons between years more difficult.
c)expresses items as a percentage of revenues.
d)is useful in estimating the impact of inflation.