出自:郑州航空工业管理学院-管理会计学
【单选题】
The followinginformation pertains to Moore Company:
Totalassets $50,000
Totalcurrent liabilities 30,000
Totalexpenses 60,000
Totalliabilities 35,000
Totalrevenues 80,000
If invested capital is defined as totalassets, and the imputed interest rate is 8%, the residual income is:
A、$4,000
B、$16,000
C、$20,000
D、$1,600
The followinginformation pertains to Newhart Company:
Totalassets $50,000
Totalcurrent liabilities 10,000
Totalexpenses 60,000
Totalliabilities 15,000
Totalrevenues 80,000
If invested capital is defined as totalassets minus current liabilities, the residual income at an imputed interestrate of 10% is:
A、$16,000
B、$20,000
C、$4,000
D、$2,600
The assetsection of the January 1, 20X9, balance sheet of Big Valley Company includes amachine which was acquired on January 1, 20X5. The machine.s original cost was $500,000, and the estimated life wasdetermined to be 10 years. The estimatedresidual value was zero, and the straight-line method of depreciation waschosen. The book value of the machine asof January 1, 20X9, is:
A、$500,000
B、$450,000
C、$250,000
D、$300,000
The following information pertains to Gloria Company:
Currentassets $200,000 Current liabilities $100,000
Property, plant and equipment 400,000 Long-term liabilities 200,000
Construction in progress 50,000 Stockholders. equity 350,000
Total assets $650,000 Total equities $650,000
Investedcapital is ___________ if it is defined as total assets employed.
A、$650,000
B、$600,000
C、$550,000
D、$350,000
【单选题】
The following information pertains to Gable Company:
Current assets $200,000 Current liabilities $100,000
Property,plant and
equipment 400,000 Long-term liabilities 200,000
Construction in progress 50,000 Stockholders. equity 350,000
Total assets $650,000 Total equities $650,000
Investedcapital is _______________ if it is defined as total assets less currentliabilities.
A、$650,000
B、$600,000
C、$550,000
D、$350,000
【单选题】
The following information pertains to Clark Company:
Currentassets $200,000 Current liabilities $100,000
Property, plant and
equipment 400,000 Long-term liabilities 200,000
Construction in progress 50,000 Stockholders. equity 350,000
Total assets $650,000 Total equities $650,000
Invested capital is ________________ if it is defined asstockholders. equity.
A、$650,000
B、$600,000
C、$550,000
D、$350,000
The followinginformation pertains to Stewart Company:
Current assets $100,000 Currentliabilities $75,000
Property, plantand
equipment 150,000 Long-term liabilities 100,000
Construction in progress 50,000 Stockholders. equity 125,000
Total assets $300,000 Total equities $300,000
Invested capital is________________ if it is defined as total assets.
A、$300,000
B、$250,000
C、$225,000
D、$100,000
The followinginformation pertains to Calhoun Company:
Current assets $100,000 Currentliabilities $75,000
Property, plantand
equipment 150,000 Long-term liabilities 100,000
Construction in progress 50,000 Stockholders. equity 125,000
Total assets $300,000 Total equities $300,000
Investedcapital is _________________ if it is defined as total assets employed.
A、$300,000
B、$250,000
C、$225,000
D、$100,000
The followinginformation pertains to Webster Company:
Current assets $100,000 Currentliabilities $75,000
Property, plantand
equipment 150,000 Long-term liabilities 100,000
Construction in progress 50,000 Stockholders. equity 125,000
Total assets $300,000 Total equities $300,000
Invested capital is______________ if it is defined as total assets less current liabilities.
A、$300,000
B、$250,000
C、$225,000
D、$100,000
The followinginformation pertains to Polk Company:
Current assets $100,000 Currentliabilities $75,000
Property, plantand
equipment 150,000 Long-term liabilities 100,000
Construction in progress 50,000 Stockholders. equity 125,000
Total assets $300,000 Total equities $300,000
Invested capital is______________ if it is defined as stockholders. equity.
A、$300,000
B、$250,000
C、$225,000
D、$125,000