Match each of the following intangible assets with its proper general category.
______1) Order backlogs
______2) Trademark
______3) Franchise
______4) Patented IT program
______5) Copyright
A. Technology
B. Customer
C. Contract
D. Artistic
E. Marketing
1. B. Customer
2. E. Marketing
3. C. Contract
4. A. Technology
5. D. Artistic
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Cash flows to sales is a measure of how much operating cash flows did each dollar of sales generate
Indicate whether the statement is true or false
When preparing a statement of cash flows using the direct method, amortization of a patent is
a. shown as an increase in cash flows from operating activities. b. shown as a reduction in cash flows from operating activities. c. included with supplemental disclosures of noncash transactions. d. not reported in the statement of cash flows or related disclosures.
In a criminal trial, the hearing where the defendant is formally notified of the charges and asked
to enter a plea is the: A) Indictment. B) Information. C) Plea hearing. D) Arraignment. E) Booking.
Which of the following best describes the term "sensitivity analysis"?
A) It is a testing technique to determine how results would differ if key assumptions are changed. B) It is an analysis of the emotional sensitivity of a company's employees. C) It is an evaluation of the accuracy of the assumptions. D) It evaluates a company's financial condition by doing financial statement analysis.