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1. in times of declining prices using the Last-in First-Out (LIFO) cost flow assumption rather than the First-in, First-Out (FIFO) assumption will yield

A) lower assets and lower income
B) higher assets and lower Income
C) higher assets and higher income
D) lower assets and higher income

2. The best way to illustrate the entire distribution of numerical data for a single variable is with a

A) bubble chart
B) histogram
C) pie chart
D) heat map

3. One major output of an accounting information system's financing cycle is a summary of

A) actual operating cash outflows
B) actual operating cash inflows
C) forecasted cash needs
D) current cash balances.

4. A company has the following accounts included in its trial balance as of December 31

What amount of equity will be reported on me company's balance sheet as of December 31?

A) $92,500.
B) $626,500
C) $599,000.
D) $657,500

5. The master budget for a company contains me following production requirements.
Quarter 1- 50,000 units
Quarter 2 - 55,000 units
Quarter 3 - 45,000 units
Quarter 4 - 52,000 units
Each unit of product requires four pounds of direct material. The company has a policy to begin each quarter with an inventory of aired materials equal to 20% of that quarter's direct material requirements The budgeted direct mate da I purchases for the third quarter would be

A) 49, 400 pounds
B) 41,400 pounds
C) 185, 600 pounds
D) 36, 000 pounds

問題與答案：