Because of conservatism considerations, auditors should allow a client to overestimate its reserve for restructuring

a. True
b. False
Indicate whether the statement is true or false


False

Business

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Which of the following statements about packaging is true?

A. A package should satisfy not only the needs of final consumers but also those of intermediaries. B. A package doesn't have much promotion impact at retail stores. C. Better packaging almost always increases total distribution cost. D. A good package can aid in the promotion effort, but it's not as effective as advertising. E. All these statements are true.

Business

One important difference between return on assets (ROA) and return on common shareholder's equity (ROCE) is

a. ROA does not differentiate based on how a company finances its assets; ROCE does. b. ROA does not distinguish between the different types of income items, such as income from continuing operations, discontinued operations, extraordinary items and changes in accounting principles; ROCE does. c. ROCE does not distinguish between the different types of income items, such as income from continuing operations, discontinued operations, extraordinary items and changes in accounting principles; ROA does. d. ROCE does not differentiate based on how a company finances its assets; ROA does.

Business

Preferred stockholders must receive their current year dividends before the common stockholders can receive any dividends

Indicate whether the statement is true or false

Business

Safety stock in inventory systems depends only on the average demand during the lead time

Indicate whether the statement is true or false

Business