Smita is looking for a job. Research shows which of the following will help her be successful in the job search?
A. maintaining a positive attitude
B. forming a negative self-image
C. being self-critical
D. being passive
A. maintaining a positive attitude
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A performance review system in which all employees within a business unit are ranked against one another is known as a
A. standard curve. B. normal distribution. C. performance positioning. D. forced ranking. E. unit grading.
Which of the following is not a technique that auditors can use when performing preliminary analytical procedures related to long-lived assets?
a. Perform an overall estimate of depreciation expense. b. Review and analyze gains/losses on disposals of equipment. c. Compare depreciable lives used by the client for various asset categories with those of the industry. d. All the above are techniques that auditors can use.
Firms classify the portion of bonds due within the next year as a noncurrent liability
Indicate whether the statement is true or false
U.S. GAAP and IFRS provide criteria for distinguishing operating leases from capital leases. Which of the following is not true?
a. Under the capital, or finance, lease method, the lessee records the signing of a capital lease the same as if the lessee sold the leased asset for an installment note receivable. b. Under the capital, or finance, lease method, the lessee recognizes interest expense on the lease liability, similar to recognizing interest expense on long-term notes or bonds. c. Under the capital, or finance, lease method, the lessee amortizes the leased asset, similar to recognizing depreciation on buildings and equipment. d. Under the capital, or finance, lease method, the lessee records the leased asset and the lease liability on the balance sheet at the present value of the contractual cash flows at the time of signing the lease. e. The capital, or finance, lease method, treats leases equivalent to installment purchases or sales, where the lessee borrows funds from the lessor to purchase the asset and the lessor recognizes profit at the time of sale.