RLF Corporation had income before taxes of USD60,000 for Year 1. Included in this amount was depreciation of USD5,000, a charge of USD6,000 for the amortization of bond discounts, and USD4,000 for interest expense. The estimated pretax cash flow for the period is:
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1 .Whitehall Corporation produces chemicals used in the cleaning industry. During the previous month Whitehall incurred USD300,000 of joint costs in producing 60,000 units of AM-12 and 40,000 units of BM-36. Whitehall uses the units-of-production method to allocate joint costs. Currently, AM-12 is sold at split-off for USD3.50 per unit. Flank Corporation has approached Whitehall to purchase all of the production of AM-12 after further processing. The further processing will cost Whitehall USD90,000.Concerning AM-12, which one of the following alternatives is most advantageous?
A Whitehall should process further and sell to Flank if the total selling price per unit after further processing is greater than USD1.50, which covers the incremental costs. B Whitehall should process further and sell to Flank if the total selling price per unit after further processing is greater ...
2 .Which of the following would be most impacted by the use of the percentage of sales forecasting method for budgeting purposes?
A Accounts payable. B Bonds payable. C Common stock. D Mortgages payable.
3 .Companies in what type of industry may use astandard cost system for cost control? Mass production industry Service industry
A No； No B Yes； No C Yes； Yes D No； Yes
4 .For a company that produces more than one product, the sales volume variance can be divided into which two of the following additional variances?
A Sales efficiency variance and sales price variance. B Sales price variance and flexible budget variance. C Sales mix variance and production volume variance. D Sales quantity variance and sales mix variance.
5 .A depreciation tax shield is:
A A reduction in income taxes. B An after-tax cash outflow. C The expense caused by depreciation. D Caused by the fact that depreciation does not affect cash flow.
7 .A company has the following target capitalstructure and costs: Proportion of capital structure Cost of capital Debt 30% 10% Common stock 60% 12% Preferred stock 10% 10% The company's marginal tax rate is 30%. What is the company's weighted-average cost of capital?
A 11.20% B 10.30% C 7.84% D 9.30%
8 .A corporation obtains a loan of USD200,000 at an annual rate of 12%. The corporation must keep a compensating balance of 20% of any amount borrowed on deposit at the bank, but normally does not have a cash balance account with the bank. What is the effective cost of the loan?
A 16.0% B 12.0% C 13.3% D 15.0%
9 .In Year 1, a company’s cash is 15 percent of sales, accounts receivable is 10 percent of sales, inventory is 20 percent of sales, accounts payable is 30 percent of sales, and long-term debt is 5 percent of sales. The company is preparing its forecasts and anticipates that sales will increase from USD50,000 in Year 1 to USD55,000 in Year 2. The company uses the percentage-of-sales method. What amount would be the required net working capital in Year 2?
A (USD2,750) B USD7,500 C USD5,500 D USD8,250
10 .已知2011年经营资产销售百分比为100%，经营负债销售百分比为40%，销售收入为4000万元。预计2012年没有可动用金融资产，经营资产销售百分比和经营负债销售百分比不变，利润留存率为50%，销售净利率10%，外部融资额为0，则2012年的销售增长率为（ ）。
A 10.2% B 9.09% C 15% D 8.3%
