下列关于应收账款周转率的说法中，不正确的是（ ）。
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1 .A company decided to sell an unprofitable division of its business. The company can sell the entire operation for USD800,000, and the buyer will assume all assets and liabilities of the operations. The tax rate is 30%. The assets and liabilities of the discontinued operation are as follows:Buildings USD5,000,000Accumulated depreciation 3,000,000Mortgage on buildings 1,100,000Inventory 500,000Accounts payable 600,000Accounts receivable 200,000What is the after-tax net loss on the disposal of the division?
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2 .下列权益乘数的公式中，不正确的是（ ）。
A 权益乘数＝总资产/股东权益 B 权益乘数＝1+产权比率 C 权益乘数＝1/（1－资产负债率） D 权益乘数＝1/（1＋资产负债率）
3 .A company's activities for year 2 included the following:Gross sales USD 3,600,000Cost of goods sold 1,200,000Selling and administrative expense 500,000Adjustment for a prior-year understatement of amortization expense 59,000Sales returns 34,000Gain on sale of available-for-sale securities 8,000Gain on disposal of a discontinued business segment 4,000Unrealized gain on available-for-sale securities 2,000The company has a 30% effective income tax rate. What is the company's net income for year 2?
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4 .下列周转率的公式中，不正确的是（ ）。
A 固定资产周转率（次数）＝销售成本净额÷固定资产平均净值 B 流动资产周转次数＝销售收入净额÷流动资产平均余额 C 总资产周转率（次数）＝销售收入净额÷总资产平均总额 D 应收账款周转率（次数）＝销售收入净额÷应收...
5 .Dingo Dog Food is a component of Conglomeration, Inc. and has been losing USD50,000 per month. On April 1, Year 1, Conglomeration's management committed to a plan for the immediate sale of Dingo and fully expected to find a buyer for the component by March of Year 2. The book value of the component's assets is USD800,000, while the fair market value of the assets is USD650,000. Conglomeration sold Dingo on February 28, Year 2 for USD550,000. Conglomeration's loss from discontinued operations before consideration of taxes for the year ended December 31, Year 1, would be:
A 950,000 B 750,000 C 600,000 D 850,000
7 .In September, Koff Co.'s operating plant was destroyed by an earthquake. Earthquakes are rare in the area in which the plant was located. The portion of the resultant loss not covered by insurance was USD700,000. Koff's income tax rate for 1996 was 40%. In its year-end income statement, what amount should Koff report as extraordinary loss under U.S. GAAP?
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8 .下列关于个别资本成本的说法中，不正确的是（ ）。
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9 .Under U.S. GAAP, a transaction that is unusual in nature and infrequent in occurrence should be reported separately as a component of income:
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10 .下列选项中，不属于发展能力分析指标的是（ ）。
A 资本保值增值率 B 资本积累率 C 营业利润增长率 D 权益净利率
