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A company's income before interest expense and taxes is $250,000 and its interest expense is $100,000. Please to compute its times interest earned ratio.

提问人:网友wu19wu19 发布时间:2022-01-06
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第1题
Before any month-end adjustments are made, the net income of ABC company is $125,000.
However, the following adjustment is necessary: the unearned revenue has been earned for 25000. After adjusting entries are made for the items listed above, ABC companys net income is: ().

A、125000

B、25000

C、100000

D、150000

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第2题
Before any month-end adjustments are made, the net income of ABC company is $125,000.
However, the following adjustment is necessary: interest accrued on note receivable is $3,400. After adjusting entries are made for the items listed above, Gannett companys net income ().

A、128400

B、121600

C、125000

D、126100

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第3题
回答下列各题 How to Read Annual Reports First, turn back to the report of the certifie
d public accountant. This third-party auditor will tell you right off the bat if Galaxys report conforms with"generally accepted accounting principles". Then go to the footnotes. Check to see whether earnings are up or down. The footnotes often tell the whole story. Next, turn to the letter from the chairman. Typically addressed "to our shareholders," its up front in more ways than one. The chairmans tone reflects the personality and well-being of the company. In his letter, the chairman should tell you how the company fared this year. But more importantly, the letter should tell you why. Keep an eye out for sentences that start with "Except for..." and " Despite the ..." They are clues to problems. On the positive side, a chairmans letter should give you insights into the companys future and its stance on economical or political issues that may affect it. Now begin digging into the numbers! One source is the balance sheet. It is a snapshot of how the company stands at a single point in time. At the top are assets -- everything the company owns. Things that can quickly be turned into cash are current assets. On the bottom are liabilities --. everything the company owes. Current liabilities are the debts due in one year, which are paid out of current assets. The difference between current assets and current liabilities is working capital, a key figure to watch from one annual report to another. If working capital shrinks, it could mean trouble. One possibility: the company may not be able to keep dividends growing rapidly. Owners equity is the difference between total assets and liabilities. It is the presumed dollar value of what the owners or shareholders own. You want it to grow. The second basic source of numbers is the income statement. It shows how much money Galaxy made or lost over the year. Most people look at one figure first. Its in the income statement at the bottom: earnings per share. Watch out. It can fool you. Galaxys management could boost earnings by selling off a plant or by cutting the budget for research and advertising. The number you should look at first in the income statement is net sales. Ask yourself: Are sales going up at a faster rate than the last time around? When sales increases start to slow, the company may be in trouble. Have sales gone down because the company is selling off a losing business? If so, profits may be soaring. Another important thing to study is the companys debt. Turn to the balance sheet, and divide long- term liabilities by owners equity. Thats the debt- to-equity ratio. A high ratio means the company borrows a lot of money to spark its growth. Thats okay if sales grow too, and if theres enough cash on hand to meet the payments. A company doing well on borrowed money can earn big profits for its shareholders. But if sales fall, watch out. The whole enterprise may slowly sink. Some companies can handle high ratios; others cant. Finally, you have to compare. Is the companys debt-to-equity ratio better or worse than it used to be? Better or worse than the industry norms? In company-watching, comparisons are all. They tell you if management is staying on top of things. According to the writer,the most important element of the chairman’s letter is

A.the expressions used.

B.the explanation given by the chairman.

C.the performance of the company during the year.

D.the company’S future described by the chairman.

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第4题
根据以下内容,回答下列各题。 Whole life is permanent insurance protection that protects you
for your whole life, from the day you purchase the policy until you die. as long as you pay the premiums(保险费). Whole life can be a solid foundation. Upon this foundation you can build a long-term financial plan, because it guarantees lifetime protection for your family or business. Whole life insurance provides basic insurance protection, plus Mortgage protection, Estate preservation,Retirement funding, Charitable giving, Business needs... A life insurance agent will help you determine an amount of insurance needed to protect your family or business in the event of your death. Generally after the first year, the policy begins to increase cash value. The amount of cash value in your policy usually increases every year. This money can be used to help purchase a home, fund a childs education, add to retirement income, or for any other purpose. You may also choose to leave it in the policy and allow it to grow. A whole life policy can earn dividends. Dividends are determined by the companys board of directors each year and are not guaranteed. When a dividend is payable, you may choose to take it in cash, use it to buy more insurance or to pay or reduce your premiums. When you die, the company will pay your beneficiaries the death benefit, usually the face amount of the policy plus any dividend. This money is generally received by the beneficiaries free from income tax. What is whole life insurance?

A.Its permanent insurance protection from the day you were born until you die.

B.Its permanent insurance protection that protects you for your whole life, from the day you buy it until you die.

C.its insurance protection for your whole family members.

D.Its income protection insurance.

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第5题
Companys typist.

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第6题
The companys future is contingent_____the outcome of the trial.A.inB.onC.toD.out

The companys future is contingent_____the outcome of the trial.

A.in

B.on

C.to

D.out

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第7题
A.Mr Gartner from Milan.B.Gianni Riva at Megastar.C.The companys sales r

A.Mr Gartner from Milan.

B.Gianni Riva at Megastar.

C.The companys sales representative.

D.Gavin from the Chamber of Commerce,

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第8题
What do critics say about "nevetfirees" ?A.They are an obstacle to a companys developmen

What do critics say about "nevetfirees" ?

A.They are an obstacle to a companys development,

B.They lack the creativity of the younger generation.

C.They cannot work as efficiently as they used to.

D.They prevent young people from getting ahead.

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第9题
Andreas wants to find out whether proposed changes to his companys promotion methods will
result in necessary cost savings.

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第10题
When is the Luis Publishing companys anniversary?A.On March 5B.On March 6C.On March 7D.On

When is the Luis Publishing companys anniversary?

A.On March 5

B.On March 6

C.On March 7

D.On March 8

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第11题
A.He crashed into a car parked there.

B.He knocked down several mailboxes.

C.He tore down the companys main gate.

D.He did serious damage to a loaded truck.

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