大学accounting题目,全英文,11.AhigherP/Eratiomeansthat:a)thestockismorereasonablypriced.b)earningsareexpectedtodecrease.c)investorsarewaryofthestock.d)thestockisrelativelyexpensive.12.IftheP/Eratioofacompany'scommo

　　大学accounting题目,全英文,

　　11.AhigherP/Eratiomeansthat:

　　a)thestockismorereasonablypriced.

　　b)earningsareexpectedtodecrease.

　　c)investorsarewaryofthestock.

　　d)thestockisrelativelyexpensive.

　　12.IftheP/Eratioofacompany'scommonstockwere12,anditsearningswere$2.50percommonshare:

　　a)anincreaseinearningsof$0.20pershare,withnochangeinthemultiple,wouldresultinamarketpriceincreaseof$1.67pershare.

　　b)themarketvalueofthecommonstockwouldbe$20.83pershare.

　　c)themarketvalueofthecommonstockwouldbe$25.00pershare.

　　d)anincreaseinearningsof$0.20pershare,withnochangeinthemultiple,wouldresultinamarketpriceincreaseof$2.40pershare.

　　13.Thedividendpayoutratiodescribes:

　　a)therelationshipofdividendspersharetomarketpricepershare.

　　b)thepercentagechangeindividendsthisyearcomparedtolastyear.

　　c)theproportionofearningspaidasdividends.

　　d)dividendsasapercentageoftheprice/earningsratio.

　　14.Assetturnovercalculations:

　　a)aremadebydividingsalesfortheyearbytheassetbalanceattheendoftheyear.

　　b)aremadebydividingtheaverageassetbalanceduringtheyearbythesalesfortheyear.

　　c)shouldbeevaluatedbyobservingtheturnovertrendoveraperiodoftime.

　　d)communicateinformationabouthowpromptlytheentitypaysitsbills.

　　15.

　　Sellingpriceperunit$200

　　Variableexpensesperunit$130

　　Fixedexpensespermonth$225,000

　　Thebreak-evenpointinvolumeofunits(roundedtothenearestunit):

　　a)642,800units

　　b)3,214units

　　c)995units

　　d)0units

　　16.Anitemthatcost$50issoldfor$60.Thegrossprofitratioforthisitemis:

　　a)35.1%

　　b)33.3%

　　c)16.7%

　　d)11.7%

　　17.

　　Sellingpriceperunit$410

　　Variableexpensesperunit$65

　　Fixedexpensespermonth$275,000

　　Ifthesellingpriceperunitweretodrop$4from410to$406,thesalesvolumeweretoincrease450unitsto8,000unitspermonth,andadv