Objective questions based on liabilities and ratio


Question1: Which of the following items can be found on a firm’s balance sheet under current liabilities?

[A] Accrued amortization charges.

[B] Cost of goods sold.

[C] Accrued wages.

[D] Accounts receivable.

[E] Depreciation expenses.

Question2: Considered alone, which of the following would increase a company’s current ratio?

[A] An increase in net fixed assets.

[B] An increase in notes payable.

[C] An increase in accrued liabilities.

[D] An increase in accounts receivable.

[E] An increase in accounts payable.

Question3: Which of the following statements is CORRECT?

[A] Capital market instruments include both long-term debt and common stocks.

[B] If your uncle in New York sold 100 shares of Microsoft through his broker to an investor in Los Angeles, this would be a primary market transaction.

[C] While the two frequently perform similar functions, investment banks generally specialize in lending money, whereas commercial banks generally help companies raise large blocks of capital from investors.

[D] The NYSE does not exist as a physical location; rather it represents a loose collection of dealers who trade stock electronically.

[E] An example of a primary market transaction would be your uncle transferring 100 shares of Wal-Mart stock to you as a birthday gift.

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Finance Basics: Objective questions based on liabilities and ratio
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