Footnote disclosures in the financial statements for pensions do not require inclusion of which of the following?
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1 .B Corporation needs to share very important financial information with many regional offices around the world. It must make sure that the information will be secure at all times. The best type of network to use is a/an:
A Value Added Network (VAN). B Local Area Network (LAN). C Internet-based Network. D Wide Area Network (WAN).
2 .Passenger 1 and passenger 2 are booking separately on an airline website for the last available seat on a flight. Passenger 1 presses the enter key a few seconds before passenger 2, thus locking out passenger 2 and obtaining the last seat. This locking is a form of which of the following types of control?
A Concurrent update control. B Compensating control. C Data-entry control. D Operational data control.
3 .An employer's obligation for postretirement health benefits that are expected to be provided to or for an employee must be fully accrued by the date the:
A Benefits are utilized. B Benefits are paid. C Employee is fully eligible for benefits. D Employee retires.
4 .At the beginning of Year 1, a company hired an executive whose contract included the promise of payment of USD 100,000 in each of Years 6, 7, and 8, if the executive is employed at the end of Year 5. How should the compensation expense associated with this contract be recorded?
A USD 100,000 in each of Years 6 through 8. B USD 300,000 when the contract is signed. C USD 60,000 in each of Years 1 through 5. D USD 37,500 in each of Years 1 through 8.
5 .Stent Co. had total assets of USD 760,000, capital stock of USD 150,000, and retained earnings of USD 215,000. What was Stent's debt-to-equity ratio?
A 1.08 B 2.63 C 0.48 D 0.52
7 .How should plan investments be reported in a defined benefit plan's financial statements?
A At cost. B At fair value. C At net realizable value. D At actuarial present value.
8 .Under current generally accepted accounting principles, which approach is used to determine income tax expense?
A Periodic expense approach. B Asset and liability approach. C "With and without" approach. D Net of tax approach.
9 .For the year ended December 31, Tyre Co. reported pretax financial statement income of USD750,000. Its taxable income was USD650,000. The difference is due to accelerated depreciation for income tax purposes. Tyre's effective income tax rate is 30%, and Tyre made estimated tax payments during the year of USD90,000. What amount should Tyre report as current income tax expense on December 31?
A USD135,000 B USD195,000 C USD105,000 D USD225,000
10 .Quinn Co. reported a net deferred tax asset of USD9,000 in its December 31, Year 1, balance sheet. For Year 2, Quinn reported pretax financial statement income of USD300,000. Temporary differences of USD100,000 resulted in taxable income of USD200,000 for Year 2. At December 31, Year 2, Quinn had cumulative taxable differences of USD70,000. Quinn's effective income tax rate is 30%. In its December 31, Year 2, income statement, what should Quinn report as deferred income tax expense?
A USD60,000 B USD21,000 C USD30,000 D USD12,000
