Inflation-induced profits


Question 1. When an investment banker acts as an "underwriter" he:

  • gives a "firm commitment" to purchase the securities from the corporation at a set price.
  • the company suffers a decline in earnings after taxes.
  • may sell as many securities as possible and return the rest unsold.
  • may give advice to management.

Question 2. Dilution of earnings occurs because

  • a new issue of common stock creates more shares outstanding which reduces earnings per share temporarily.
  • the company suffers a decline in earnings after taxes.
  • the investment banker collects an underwriting fee.
  • all of the above.

Question 3. A firm has $1,000,000 in its common stock account and $2,500,000 in its paid-in capital account. The firm issued 100,000 shares of common stock. What was the original issue price if only one stock issue has ever been sold?

  • $35 per share
  • $25 per share
  • $10 per share
  • Not enough information to tell

Question 4. The ______________ method of inventory costing is least likely to lead to inflation-induced profits.

  • FIFO
  • LIFO
  • Weighted average
  • Lower of cost or market

Question 5. Total asset turnover indicates the firm's

  • liquidity.
  • debt position.
  • ability to use its assets to generate sales.
  • profitability.

Question 6. Which of the following is a potential problem of utilizing ratio analysis?

  • trends and industry averages are historical in nature.
  • financial data may be distorted due to price-level changes.
  • firms within an industry may not use similar accounting methods.
  • all of the above

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Accounting Basics: Inflation-induced profits
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