An analyst is searching for for low P/E stocks because companies with low P/E ratios may be financially weak. What criteria might an analyst include to avoid unwittingly selecting weak companies? A Current-year sales growth lower than prior-year sales growth. B Net income less than zero. C D/A ratio below a certain cutoff. 上一题 下一题 正确答案C 您的答案C本题平均正确率：46% Financial Reporting Quality 难度：一般 推荐：      答案解析 A lower debt-to-total assets ratio indicates greater financial strength. Requiring that a company's debt-to-total assets ratio be below a certain cutoff point would allow the analyst to screen out highly leveraged and, therefore, potentially financially weak companies. Requiring declining sales growth (answer A) or negative income (answer B) would not be appropriate for screening out financially weak companies. 问题： financially weak companies 这个究竟指什么意思？什么叫财务状况弱？跟杠杆有关吗 ？

An audit opinion of a company's financial reports is most likely intended to: A detect fraud. B reveal misstatements. C assure that financial information is presented fairly. 上一题 下一题 正确答案C 您的答案A本题平均正确率：78% Financial Reporting Quality 难度：一般 推荐：      答案解析 请问： 鉴于这两句话： 1.A B选项不是审计师，那是分析师的任务吗？ 2.答案中“An audit is not typically intended to detect fraud. An audit is based on sampling and it is possible that the sample might not reveal misstatements.“ 这两句是在说A,B的描述有瑕疵 所以不选吗?

Which of the following is most likely to be considered a potential benefit of accounting conservatism? A reduction in litigation costs B Less biased financial reporting C An increase in current period reported performance 上一题 下一题 正确答案A 您的答案C本题平均正确率：28% Financial Reporting Quality 难度：一般 推荐：      答案解析 Conservatism reduces the possibility of litigation and by extension， litigation costs. Rarely, if ever, is a company sued because it understated good news or overstated bad news. Accounting conservatism is a type of bias in financial reporting that decreases a company's reported performance in the cur-rent period. Conservatism directly conflicts with the characteristic of neutrality. 请问：A减小诉讼费怎么解释呢

请问99页的3/8是怎么算出来的

这道例题中，老师的讲解是看联系前客户的程度——一些是可以的，很多就不行了。 但看ppt上的comment解释是：如果用的是public、information去联系前客户是不违规的，但用前雇主confidential information去联系上的前客户是违规的。 所以该题 到底应该是哪种解释？

这里Maxwell公司没有说是被BSL公司推荐给LBL公司的，也要披露吗？

第19题中的unequal cash flows类型问题解决的一般步骤是什么？答案上的semiannual rate是2%是怎么得出来的？ factors是怎么算的，什么含义？

第18题根据永续年金的公式P=A/r 算出的结果是$133.33，为什么答案选的是B呢？答案上的解释没有看明白。

P式的公式是什么，例题不太懂

Cavalier Copper Mines has $840 million in total liabilities and $520 million in shareholders' equity. It discloses operating lease commitments over the next five years with a present value of $100 million. If the lease commitments are treated as debt, the debt-to-total-capital ratio is closest to: A 0.58. B 0.62. C 0.64. 查看解析 上一题 提交试卷 正确答案C 您的答案A本题平均正确率：69% Lease Accounting for Lessee难度：一般 推荐：      答案解析 The current debt-to-total-capital ratio is $840/ ($840+$520) = 0.62. To adjust for the lease commitments, an analyst should add $100 to both the numerator and denominator: $940/ ($940+$520) = 0.64. 问题：经营租赁不是记录费用吗？这里怎么用相当于记入了一笔liability？