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1  which of the following would most likely result it a current liability?
a  possible wrranty claims
b  future operating lease payments
c  estimated income taxes for the currrent year   
why choose c?

2   Miller Corporation has 160,000 shares of common stock authorized. there are 92000 shares issued and 84000 shares outstanding. How many shares of treasury stock does Miller own?
a  8000
b  68000
c  76000        
问题：库存股的具体概念是什么？     why difference of shares outstanding  and  shares issued is treasury stock

3  why debt retired through issuance of common stock is not cash transaction

4   note payable  是融资现金流？

5   为什么retrun on assets  （ROA、ROE）会因为加速折旧而变小？  分子分母不都是折旧的影响么？

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关键词：outstanding Transaction CORPORATION difference estimated

asus_tnt2 发表于 2010-11-20 14:21
1  which of the following would most likely result it a current liability?
a  possible wrranty claims
b  future operating lease payments
c  estimated income taxes for the currrent year   
why choose c?

C是预计的未来的所得税，科目应为应付帐款-应付所得税，所以是流动负债；B是费用支出；A是或有负债；

2   Miller Corporation has 160,000 shares of common stock authorized. there are 92000 shares issued and 84000 shares outstanding. How many shares of treasury stock does Miller own?
a  8000
b  68000
c  76000        
问题：库存股的具体概念是什么？     why difference of shares outstanding  and  shares issued is treasury stock

issued是已发发行的股票Outstanding是流通的股票，差额就是库存股，来源可能是回购后未注销的股票；

3  why debt retired through issuance of common stock is not cash transaction

过程中并未涉及现金；类似于债转股，债务支接转为股份，不涉及现金操作；

4   note payable  是融资现金流？ 这是应付票据，是会计科目；

5   为什么retrun on assets  （ROA、ROE）会因为加速折旧而变小？  分子分母不都是折旧的影响么？

加速折旧，折旧额增大，收益减小，但资产或权益相应的变化可以忽略不计。

谢谢老师

关于第五题  加速折旧，折旧额增大，收益减小，但资产或权益相应的变化可以忽略不计。

这个还是有点疑问  分子是因为折旧减小了   但是资产和权益不是也因为折旧相应变小了么  而且 如果不考虑税收的话  应该是同步减少啊  是不是还有其他我没考虑到的？

你用个数值就可以知道了，比如折旧增加5000万，利润减少5000万，简单说权益也减少5000万，但是原来的权益可能是10个亿，你计算一下就可以

对的 对的  谢谢老师了  这两周做题会问题较多  集中轰炸  呵呵