美国注册管理会计师英文考试模拟试题(4)

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  CMA英文考试试题Question4:

  

  The financial statements for Dividendosaurus, Inc., for the current year are as follows:

 

  Dividendosaurus has return on assets of

  

  A. 42.1%

  

  B. 21.1%

  

  C. 45.3%

  

  D. 39.2%

  

  AnswerB:

  

  Answer A is incorrect. The ratio of income before tax to total assets is 42.1%.

  

  Answer B is correct. The return on assets is the ratio of net income to total assets. For Dividendosaurus, it equals 21.1% $200 net income ÷ $950 total assets.

  

  Answer C is incorrect. The ratio of income before interest and tax to total assets is 45.3%.

  

  Answer D is incorrect. The ratio of net income to common equity is 39.2%.

  



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