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？