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2022年cfa考试-历年真题及答案

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000andareversalofdeferredtaxassetsof$25,000.Themost\rappropriateconclusionbytheanalystisthat,in2009,incometax\rexpensereportedonthecompany'sincomestatementshouldbe:\rA.equaltotaxespayableinthecompany'staxreturn.\rB.lessthantaxespayableinthecompany'staxreturn.\rC.greaterthantaxespayableinthecompany'staxreturn.\r???C\r60.On1January,acompanyenteredintoacapitalleaseresultingin\ranobligationof$10,000beingrecordedonthebalancesheet.ThelessorJ\rsimplicitinterestratewas12percent.Attheendofthefirstyearofthe\rlease,thecashflowfromfinancingactivitiessectionofthelessee,s\rstatementofcashflowsshowedauseofcashof$1,300applicabletothe\rlease.TheamountthecompanypaidthelessorinthefirstyearoftheEvaluationWarning:ThedocumentwascreatedwithSpire.PDFfor.NET.\rleasewasclosestto:\rA.$1,000\rB.$1,200\rC.$2,500\r???C

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