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白银MPA电大考试真题

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time:2020-02-17 14:25:01

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MPA电大考试真题给CMA考生整理的2017cma英文考试真题高顿CMA作为国内CMA培训领导者,在CMA考试题库的研发上也是不遗余力。高顿CMA考试研发中心根据前沿动态,研发出了:CMA全真模拟题库,独家考试辅导讲义,经典习题集等。MPA电大考试真题MPA电大考试真题

  高顿不仅有CMA纸质考试题库,而且还为学员搭建了CMA在线学习平台,在该学习平台内有最新的CMA考试模拟题。总之,相比CMA纸质题库一定的滞后性,CMA在线题库在及时性方面优势明显。  高顿CMA考试题库中共包含近2000道备选习题。因此每次测试中随机挑选的试题均有所不同,该试题集能涵盖单章中各节的内容。完成了单项选择题模拟测试后,系统会根据考生的答案给出反馈。系统会记录考生在每次模拟测试中的得分,因此考生能方便地追踪自己的学习进展情况。此外,高顿CMA学习平台中还包含了一个“资源部分”,该部分列出了额外的学习资料。  高顿CMA英文考试真题在线题库:CMA题库,CMA中文题库,CMA英文题库  cma英文考试真题案例  Question:  Globetrade is a retailer that buys virtually all of its merchandise from manufacturers in a country experiencing significant inflation.Globetrade is considering changing its method of inventory costing from first-in,first-out(FIFO)to last-in,first-out(LIFO).  What effect would the change from FIFO to LIFO have on Globetrade’s current ratio and inventory turnover ratio?  A.Both the current ratio and the inventory turnover ratio would decrease.  B.The current ratio would decrease but the inventory turnover ratio would increase.  C.Both the current ratio and the inventory turnover ratio would increase.  D.The current ratio would increase but the inventory turnover ratio would decrease.  Answer(B):  Answer(A)is incorrect.The inventory turnover would increase due to higher cost of goods sold and lower inventory.  Answer(B)is correct.During periods of high inflation,manufacturers and retailers often switch to LIFO inventory valuation as a tax postponement tool.  The higher costs attaching to more recent inventory pass into cost of goods sold,reducing net income and tax liability.Since cost of goods sold is the numerator of the inventory turnover ratio,turnover will increase.Also,inventory will be lower under LIFO,which reduces the current ratio and increases the turnover ratio.  Answer(C)is incorrect.The current ratio would decrease due to the lower inventory value under LIFO.  Answer(D)is incorrect.The current ratio would decrease due to the lower inventory value under LIFO. 文章来源:高顿财经